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 […]
Buying Dominican Real Estate requires a qualified and experienced adviser 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 […]
The National Salary Committee of the Labor Ministry of the Dominican Republic, approved an increase of 20% to the Minimum Wage applicable to Dominican Free Zones employees on April 11, 2023, to the amount of Sixteen Thousand Two Dominican Pesos (DR$16,002.25, approx. 288 USD) effective from the first of May of 2023. The most relevant […]
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 […]
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 […]
Contesting Paternity in the Dominican Republic: DNA Evidence, Court Process and What’s at Stake Paternity is not only a family matter — it is a financial one. In the Dominican Republic, a legally established father owes child support and, at death, passes forced inheritance rights to the child. When the biological reality does not match […]
Gifting Property in Dominican Republic: The 27% Donations Tax and the Transactions It Quietly Captures Giving property away in the Dominican Republic is taxed more heavily than dying with it. While inheritances pay 3%, donations are taxed at the rate applicable to corporate income tax — currently 27% — computed on the value of the […]
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