Clause

Interest Sharing Clause

Expert-reviewed Updated: 2026-09-03 Expert-reviewed: 2026-09-04 (Guido Hesse, Hesse Group Holding AG) Version 0.2.0

The interest sharing clause governs, in excess-of-loss reinsurance, how default or litigation interest arising from a claim is allocated between the primary insurer and the reinsurer.

Clause type
Claims provision
Origin/Market
Reinsurance market
Favours
Neutral
Negotiability
Market standard

Purpose

In liability insurance, a claimant may recover default or litigation interest in addition to the indemnity itself, particularly after delayed payment or a dispute over coverage. The interest sharing clause determines whether and to what extent this ancillary claim also falls under an excess-of-loss reinsurance treaty.

Effect and limits

Interest is typically allocated in proportion to the reinsurer’s priority relative to the excess loss – that is, in the same ratio as the reinsurer’s share of the total loss above the agreed priority. Without such a clause, it would remain unclear whether interest claims stay entirely with the cedent or pass proportionally to the reinsurer. Some markets (e.g. Belgium, Greece) apply a similar clause to default interest on motor liability claims.

Negotiation and practice

Because interest claims can grow substantially in protracted liability litigation, a clearly drafted interest sharing clause is practically important for settling accounts between cedent and reinsurer and should be unambiguously worded in the treaty wording.