Dominican Aviation Law Tax Incentives

Dominican Law 57-23, creating a tax incentives regime for civil commercial aviation both national and international was enacted by the Dominican President on October 7, 2023. The purpose of Law 57-23 is to create a tax incentives regime to civil commercial aviation in the Dominican Republic, with the purpose of promoting and increasing the competitiveness […]

Buying Dominican Real Estate (2024)

Buying Dominican Real Estate requires a qualified and experienced lawyer to identify seller and property red flags and overcome legal process hurdles successfully. Persons wishing to buy, sell, convey or transfer Dominican real estate property should note that Dominican real estate operations are governed by Dominican Real Estate Property Registration Law No. 108-05 of 2005 […]

Do I register my prenup in Dominican Republic?

The Dominican Republic is a very popular wedding destination in the Caribbean with wide resort offerings facing spectacular white sand beaches. Prenuptial agreements are commonly used by spouses seeking to keep their finances and debt separate, establish property rights and its distribution, protect family estate and planning and avoid long and expensive court proceedings in […]

Import Agents and Distributors Law 173

Dominican Import Agents and Distributors Law 173 of 1966 establishes a dealer protection regime in the Dominican Republic. A foreign supplier of goods and services may choose to enter the Dominican market by selling his/her products through Dominican agents and distributors or representatives. The different channels of selling are subject to different legal frameworks. Contracts […]

Dominican Joint Ventures

Dominican Republic joint ventures are recognized by Law as business entities which are contractual in nature and called “joint participation” entities. They are considered as business entities as long as their purpose and scope of activities are commercial in nature. These entities are incorporated through a contract by which two or more persons who have […]

Trademark Registration in Dominican Republic

Trademark registration in Dominican Republic is governed by Industrial Property Law 20-00 and its Regulations. A trademark in the Dominican Republic is defined as any sign or combination of signs that may be graphically symbolized and are suitable to distinguish the products or services of a business from those of others. Although the registration of […]

Ley De Amnistía Fiscal 51-23

La Ley 51-23 que promueve un tratamiento especial transitorio de fiscalización, gestión y recuperación de deuda tributaria del 10 de agosto del año 2023, prevé: (i) la declaratoria de prescripción de oficio o extinción de deudas de algunos impuestos por parte de la Dirección General de Impuestos Internos (DGII), (ii) facilidades de pago de deudas […]

Tax Amnesty Law 51-23

Law 51-23 dated August 10th of 2023, which promotes a special temporary audit, management and recuperation of the tax debt provides: (i) a tax status of limitations statement of certain tax debts by the Dominican Tax Administration, (ii) tax debt payment facilities, (iii) a reduced tax audit process and (ix) Government tax debt amnesty; for […]

Inheritance of Property in the Dominican Republic

Under Dominican Law, there are two very important aspects which have an impact on the inheritance of assets of a deceased individual: the time and domicile of the deceased. The time of opening of an estate is the day that death occurs. Based on this rule of law, it is understood that the rights to […]

DR Tourism Real Estate Tax Incentives Law

Dominican Tourism Sector Tax Incentives Law 195-13, amending DR Tourism Promotion Law 158-01 dated October 9th of 2001, was enacted on December 13th of 2013 (hereinafter “Law 195-13 of Tax Incentives for the Tourism Sector”). The purpose of Law 195-13 of Tax Incentives for the Tourism Sector consists in adjusting the existing tax incentives in […]