Dominican Republic Residency by Investment or Retirement: The Fast Track Most Applicants Overlook A retired couple with a USD 1,500 monthly pension can skip the line. While most foreigners must first hold Dominican temporary residency and wait years to upgrade, the country’s special incentives regime for pensioners and rentiers grants permanent residency directly, often the […]
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 […]
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 — […]
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 […]
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 […]
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 […]
Registering a Foreign Branch in the Dominican Republic: Requirements, Sequence and Common Delays For a foreign company, the choice between opening a subsidiary and registering a branch in the Dominican Republic is often decided by one fact: a branch is the same legal person as its parent. That brings simplicity — one balance sheet, one […]
Hiring in the Dominican Republic? The Employee List Every Employer Must File by January 15 A foreign-owned company that hires its first Dominican employee acquires, within fifteen days, its first labor-compliance deadline. Dominican regulation requires every employer to file with the Ministry of Labor a certified list of personnel — and to refresh it every […]
Doing Business in the Dominican Republic: The Legal Framework Behind the Caribbean’s Leading Investment Destination The Dominican Republic did not become the Caribbean’s leading destination for foreign investment, free zones and tourism by geography alone. Behind the numbers sits a legal framework built, over three decades, around a simple proposition: foreign and local capital play […]
The EIRL: How Solo Entrepreneurs Get Limited Liability in the Dominican Republic Plenty of small businesses in the Dominican Republic still operate in their owner’s personal name — which means one lawsuit or one bad contract can reach the owner’s house, car and savings. Dominican corporate law offers a purpose-built shield for the solo entrepreneur: […]
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