Foreign Investment in the Dominican Republic

Foreign Investment in the Dominican Republic: What Law 16-95 Guarantees, and Why Registration Still Matters Foreign direct investment in the Dominican Republic crossed the five-billion-dollar mark in 2025, a record, driven largely by tourism and real estate. Behind that flow of capital sits a statute that has barely changed since 1995: Foreign Investment Law 16-95. […]

Dominican Real Estate Property Survey

Dominican Real Estate Property Survey is mandated and regulated under Resolution 1419-2013 of May 16, 2013, of Diverse Procedures before the Title Registrars and the Cadastral Measurement Offices (“Resolution No.1419-2013”). Within the Diverse Procedures proposed in such Resolution No.1419-2013, is the survey (or deslinde) of real estate properties supported by Annotated Records (i.e. Constancias Anotadas), and […]

AC Law Featured in ABA Cross Border Real Estate

Dr. Felipe Isa Castillo, Partner of Arthur & Castillo (ACLAW), has been featured in the American Bar Association’s Section of International Law publication “The Year in Review” 2013 for Cross Border Dominican Republic Real Estate Practice. The publication consists of an annual survey of international legal developments in different areas of international and national law […]

Tax Regime of Trusts in Dominican Republic

How Dominican Trusts Are Taxed: Ruling 02-12, Transfer Taxes and the Trustee’s Duties A fideicomiso does not pay taxes the way a company does, but it is far from invisible to the tax authority. The rules of the game were set by Tax Authority Ruling 02-12, issued to spell out the duties and procedures that […]

Trademark Classes in Dominican Republic

Trademarks in Dominican Republic: How the Nice Classification Decides What Your Registration Protects Two companies can lawfully own the identical brand name in the Dominican Republic, one for software, one for rum, because a trademark registration protects a name only within the classes of goods and services it designates. Choosing those classes is not clerical […]

Dominican Tourism Property Land Use Plan

Dominican Tourism Sector Land Use and Organization Plan Resolutions issued by Ministry of Tourism of the Dominican Republic on March 26th of 2012, modify the Urban and Construction parameters for the northern part of the Samaná Peninsula, the Punta Cana, Bávaro- Macao Area, respectively. The purpose of these resolutions is to regulate the urban categorization, […]

Dominican Customs Declaration

Filing a Customs Declaration in the Dominican Republic: Five Business Days, One Filing, Real Surcharges An importer whose container is legally received at a Dominican port has five business days to file the customs declaration. Miss the deadline and the meter starts: a 5% surcharge for the first week of delay, plus 3% for each […]

Dominican Free Zones Sales into the Local Market

Selling From a Dominican Free Zone Into the Local Market: The 3.5% Tax and the Monthly RZF-01 Filing The tax exemption of a Dominican free zone ends at its fence. A company operating under Free Zones Law 8-90 pays essentially nothing on what it exports, and a very specific set of taxes the moment it […]

Transfer Pricing in the Dominican Republic

Transfer Pricing in the Dominican Republic: The DIOR Filing You May Owe Even With No Transactions Here is the detail that catches multinationals off guard in the Dominican Republic: a company can owe a transfer pricing filing even in a year when it transacted nothing with its affiliates. Since Decree 256-21, any taxpayer that meets […]

Customs Filings in the Dominican Republic

Paperless Customs in the Dominican Republic: How Digital Filings Became the Rule, Not the Exception In 2011, a resolution few outside the trade noticed quietly rewired Dominican logistics: Resolution 025-11 declared that digital documents and data messages filed with customs would carry the same legal force as their paper equivalents. The resolution applied the Electronic […]