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The Business of the Esports 2026

  • PDF Icon

    Report

  • 64 Pages
  • June 2026
  • Region: Global
  • GlobalData
  • ID: 6262496
Description Jump to:
The "Business of Esports 2026" report is part of the the analyst's 'Business of' series of sport competition profiles. The report takes a look at the popular rise and success of professional video gaming. The report highlights the media rights landscape and sponsorship portfolios of the global esports landscape. The report takes a look at the most viewed gaming titles, the sponsors backing the biggest tournaments and highlighting viewership by global regions.

League of Legends remains the most popular esports title. Mobile gaming continues to rise in popularity. Asia-Pacific is the biggest market for esports consumption. Logitech and Red Bull are the most prominent sponsors across major gaming titles explored. The technology, media & telecommunications industry is the most prominent in team sponsorship. Gender inequality runs rife in esports.

Key Highlights

  • Most watched esports games. Most watched tournaments. Viewership issues. Sponsor breakdown by tournament and team. Prize money distribution in 2026 by game and country. Issues and trends in 2026. Social media followers.

Scope

  • The main aims of this report is to highlight the commercial landscape across professional video gaming. The report explores key themes for the biggest teams and tournaments in 2026.

Reasons to Buy

  • Esports continues to grow in popularity around the world. Esports enjoyed a huge wave of popular growth after the COVID-19 pandemic and this report explores how its trajectory has looked since.
  • The report also looks at some of the biggest issues and challenges facing the professional video gaming scene.

Table of Contents

  • LUXEMBOURG
1. Legislation Overview
1.1 Supervision and Control
  • Who is the regulator?
  • Which other bodies oversee the industry?
1.2 Legislation
  • What are the key pieces of legislation governing the industry?
2. Compulsory Insurance
  • Is motor third-party liability insurance compulsory?
  • Is aviation liability insurance compulsory?
  • Is marine liability insurance compulsory?
  • Is professional indemnity insurance compulsory?
  • Is social security insurance compulsory?
  • Is employers' liability insurance compulsory?
  • Is private healthcare insurance compulsory?
  • Is business interruption insurance compulsory?
  • Is engineering insurance compulsory?
  • Is group life insurance compulsory?
  • Is individual life insurance compulsory?
  • Is liability insurance compulsory?
  • Is personal accident insurance compulsory?
  • Is property insurance compulsory?
  • Is transit insurance compulsory?
  • Is clinical trials liability insurance compulsory?
  • Is operational energy insurance compulsory?
  • Is oil rig energy insurance compulsory?
3. Non-Admitted Insurance Regulations
  • Is non-admitted primary insurance permitted?
  • Is non-admitted reinsurance permitted?
  • What exceptions exist for insurance and reinsurance?
  • Can insurance buyers place business with a non-admitted insurer?
  • Can intermediaries place business on a non-admitted basis?
  • Is a local broker required to be involved when placing a policy in your jurisdiction on a cross-border basis?
  • Is fronting permitted in your jurisdiction?
  • Are global policies permitted in your jurisdiction?
  • Is the use of DIC/DIL for the issue of global policies permitted in your jurisdiction?
  • What are the fines for unauthorized non-admitted business?
  • What is the term of imprisonment for unauthorized non-admitted business?
4. Company Registration and Operation
4.1 License
  • Is a license required?
  • What are different forms of corporate organization in which an insurance company can establish and operate?
  • What are the different types of licenses issued by the regulatory authority to carry out insurance activities?
  • What are the requirements and procedures to establish an insurance entity?
4.2 Foreign Direct Investment / Ownership
  • What is the limit on foreign direct investment?
  • Are independent operations permitted?
  • Do the EEA's Freedom of Services rights apply to this country?
4.3 Minimum Capital Requirements
  • What are the minimum capital requirements?
4.4 Solvency Margins
  • What is the current solvency standard?
  • What are the applicable solvency margin requirements?
  • What happens in the case of insolvency?
4.5 Reserve Requirements
  • What are the reserve requirements?
  • What is the time period (in months) for which the premium reserves to be withheld?
  • What are the statutory investment compliance regulations?
4.6 Statutory Return Requirements
  • What are the statutory return requirements?
4.7 Fee Structure
  • What other levies are imposed on company registration and/or operation?
  • What is the licensing fee?
5. Taxation
5.1 Tax on Insurance Premium
  • What rates of direct and indirect taxation are imposed on admitted insurance products?
  • What taxes and charges do insurers have to pay?
  • What taxes and charges do policyholders have to pay?
  • What rates of direct and indirect taxation are imposed on non-admitted insurance products?
5.2 Corporate Income Tax
  • What is the corporate income tax rate?
5.3 Corporate Capital Gains Tax
  • What is the corporate capital gains tax rate?
5.4 Value Added Tax
  • What is the value-added tax rate?
6. Legal System
  • What are the applicable penalties on individuals and entities contravening provisions of insurance legislation?
  • How is the country's court system structured?
  • What alternative dispute resolution mechanisms exist?
7. Policy Practice
  • In what language must policies be written?
  • In what currency must policies be issued?
  • In what currency must premiums be billed?
  • Is the issuance of multiple Invoices permitted?
  • Is policy wording regulated?
  • Is manuscript policy wording permitted?
  • Is policies with multiple named insured permitted in the market?
  • What are the standard terms and conditions requirements for insurance policies?
  • Is central premium collection permissible in the jurisdiction?
  • What are the rules governing premium payment terms?
  • Is Cash Before Cover mandatory?
  • Is policy backdating permitted?
  • What is the applicable client penalties for late premium payments?
  • What is the applicable penalty on the insurer for late premium payments by the insured?
  • Are KYC documents required?
  • Is Tax Identity Number (for individuals) or the VAT number (for companies) a mandatory requirement on the insurance policy?
  • Is credit report of the insured a legal requirement for concluding an insurance policy?
  • Is collecting an anti-money laundering form a legal requirement?
  • Is local insured's ownership certificate a mandatory requirement in the market?
  • Does tacit renewal apply?
  • What is the notice period for an insurer to cancel a policy?
  • What are the rules governing claims payment terms?
  • Which perils do policies cover?
  • What cover limits apply?
  • What are the sublimits of liability?
  • Does the law permit the use of aggregate tie-of limits endorsement in the market?
  • What are the policy deductible limits?
  • Is rating tariff regulated?
  • What is the statutory rating tariff?
  • Who regulates intermediary commission rates?
  • What are the rates of intermediary remuneration?
  • Is local broker commission permitted?
  • What are the applicable local broker commission rates?
  • Is commission to unlicensed broker permitted?
  • Is producing office broker commission permitted?
  • Are there any compulsory pools?
  • Are there any non-compulsory state-run pools?
  • Are there any non-compulsory market-run pools?
  • Are there compulsory reinsurance cessions?
  • What is the compulsory cession rate?
  • What is the compulsory local retention rate?
  • What percent of exportable premium to be retained locally?
  • What is the rate of fire brigade charges?
  • Do policies include terrorism provisions?
  • Are there any provisions for inflation adjustments in property insurance policies?
  • Is there a penalty if the sum insured is less than the full value in property insurance policies?
  • What is the basis of claims for business interruption insurance (loss of profit/loss of earnings)?
  • At what rate is a claims inflation escalator provided for business interruption insurance?
  • Is contingent business interruption cover available?
  • Is machinery breakdown written separately or covered in engineering policies?
  • Does breakdown cover in an engineering policy extend to physical damage to machinery?
  • Is computer breakdown written separately or covered in engineering policies?
  • Is business interruption coverage following breakdown available in engineering policies?
  • Is construction property coverage included in engineering policies?
  • Is uninsured driver facility coverage included in motor insurance policies?
  • What is the rate of no-claims discount offered for motor insurance policies?
  • Is clinical trials liability insurance sold as a stand-alone policy or as part of a general liability/medical malpractice cover?
  • What are the standard policy inclusions and exclusions under clinical trials liability insurance policy?
  • Is medical malpractice a standard extension under clinical trials liability policy?
  • Is an insurance certificate a mandatory requirement to conduct clinical trials?
  • Who is legally permitted to issue certificates of insurance for clinical trials liability policy?
  • Is clinical trials liability coverage offered on a no-fault basis?
  • Is multi-year clinical trials liability insurance policy permitted?
  • What is the standard/extended reporting period for clinical trials liability claims?
  • Is there any (re)insurance pool to cover clinical trials liability risks?
  • Can a foreign entity be listed as a named insured on a local clinical trials liability insurance policy?
  • What are the standard policy inclusions and exclusions under operational energy insurance?
  • What are the standard policy inclusions and exclusions under oil rig energy insurance?
List of Tables
  • Luxembourg - Aviation Liability Insurance Liability Limits
  • Luxembourg - Corporate Income Tax Rate for the Financial Year 2026
  • Aviation Liability Insurance Liability Limits
  • Bonus-Malus System for Motor Insurance

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