Dominican Republic Private International Law 544-14 was enacted on October 15th of 2014, and is now considered one of the most advanced references in the Caribbean. The objective of Private International Law 544-14 is to regulate the private international relationships of a civil and commercial character in the Dominican Republic, in particular those related to […]
Double Taxation Relief in the Dominican Republic: How the Mutual Agreement Procedure Works A company taxed in both Santo Domingo and Madrid on the same income has a remedy most taxpayers never invoke: the Mutual Agreement Procedure, or MAP. The Dominican Republic regulated it in Revenue Ruling (Norma General) 10-2022, issued by the DGII on […]
Inheriting Assets in the Dominican Republic: Why Domicile, Not Nationality, Decides Everything When a foreign owner of Dominican property dies, the first legal question is not who the heirs are. It is where the deceased lived, because under Dominican rules, the last domicile decides which country’s succession law governs the estate. Two moments anchor every […]
Investment Tax Incentives in the Dominican Republic: Which Special Regime Fits Your Project? Two investors arrive in the Dominican Republic with the same capital and the same industry. Five years later, one has paid full corporate taxes; the other has operated largely tax-exempt. The difference was not luck, it was choosing, and properly applying for, […]
The Dominican 3% Inheritance Tax: The 90-Days Deadline and Deductions The number that surprises heirs is not the rate, it is the deadline. The Dominican inheritance tax stands at a comparatively modest 3% of the estate, but the tax return must be filed within ninety days of death. For a grieving family scattered across two […]
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