Making a Will in the Dominican Republic: Forced Heirship and What Foreigners Need to Know. In the Dominican Republic, dying without a will does not mean your family decides what happens next, the law does. Forced heirship rules, inherited from the French civil-law tradition, reserve a fixed portion of every estate for specific heirs, chiefly […]
Law 57-23: Tax Exemptions for Airlines and Aviation Operators in the Dominican Republic For an airline, the tax on an aircraft lease payment can decide whether a route to the Caribbean is profitable. The Dominican Republic understood this when it enacted Law 57-23 in October 2023, creating a dedicated tax exemption regime for national and […]
Law 173 Dealer Protection in the Dominican Republic: What Foreign Suppliers Risk by Registering a Distributor A foreign manufacturer terminates its Dominican distributor after years of disappointing sales, and receives a claim for damages calculated under a statutory formula, in a Dominican court whose jurisdiction cannot be contracted away. This scenario, familiar to trade lawyers […]
Joint Ventures in the Dominican Republic: A Partnership Without Legal Personality and Why That Matters The most consequential fact about a Dominican joint venture is what it is not: a company. Foreign investors accustomed to incorporating a JV vehicle discover that Dominican law recognizes joint ventures as purely contractual arrangements, ‘joint participation’ entities, with no […]
For a few months in 2023, the Dominican tax authority offered something rare: a legal path to wipe out or drastically shrink old tax debts. Law 51-23, enacted August 10, 2023, opened a special window, originally set to close on December 20, 2023, combining four tools that taxpayers seldom see together. First, a statute-of-limitations declaration: […]
Is Your Counterparty on the Dominican Tax Haven List? The Transfer Pricing Trigger Many Companies Miss A Dominican company that pays an unrelated supplier in Panama, Switzerland or the Cayman Islands may be walking into transfer pricing obligations without knowing it. Under Dominican law, any transaction with a person or entity resident in a jurisdiction […]
Getting Married in the Dominican Republic? Why and When to Register Your Prenup. Every year, couples fly to Punta Cana or Las Terrenas to marry on the beach, and quietly import a legal problem: a prenuptial agreement signed at home that may or may not hold up where the wedding, or the property, is located. […]
Border Zone Tax Incentives Under Law 12-21: A 30-Year Exemption Most Investors Overlook. While most foreign capital crowds into Punta Cana and Santo Domingo, seven provinces along the Haitian border offer something no beachfront project can match: a 30-year, 100% income tax exemption. The trade-off is location; the opportunity is a tax horizon longer than […]
Dominican Republic Visas Explained: Tourist Entry, Business Visas, Work Permits and Direct Permanent Residency Most visitors clear Dominican immigration with nothing more than a passport. But the moment a foreigner intends to work, do sustained business or settle, the country’s immigration system splits into categories with sharply different requirements, and choosing the wrong entry path […]
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 […]
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