Działalność ubezpieczeniowa wykonywana jest przez zakłady ubezpieczeń lub zakłady ubezpieczeń i reasekuracji. Regulowana jest przepisami ustawy o działalności ubezpieczeniowej i reasekuracyjnej z dnia 11.09.2015 r.
Zakład ubezpieczeń może wykonywać działalność ubezpieczeniową wyłącznie w formie spółki akcyjnej, towarzystwa ubezpieczeń wzajemnych (TUW) oraz tzw. spółki europejskiej.
Wykonywanie działalności ubezpieczeniowej wymaga uzyskania zezwolenia organu nadzoru a wykonywanie czynnosci ubezpieczeniowych bez zezwolenia podlega sankcjom karnym.
Zakład ubezpieczeń nie może wykonywać jednocześnie działalności ubezpieczeniowej w dziale I oraz w dziale II, wg. załącznika do ustawy o działalności ubezpieczeniowej (dział I – ubezpieczenia na życie, dział II – pozostałe ubezpieczenia osobowe i ubezpieczenia majątkowe)
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