Clarification on Territorial Taxation and Fiscal Residency Rules for Foreign Residents in the Dominican Republic

1. Overview The Dominican Republic operates under a territorial tax system, meaning that individuals are generally taxed only on income obtained from Dominican sources. This principle distinguishes the country from jurisdictions that apply a worldwide income approach. The Dominican Tax Authority (DGII) recently reaffirmed that the local tax regime does not follow the principle of […]

Miguel Brache

Law Degree from Pontifica Universidad Católica Madre y Maestra (PUCMM) and holds a Master’s Degree in Financial Markets Law also from PUCMM. Expert in Civil Law, Real Estate, Corporate Law, Economic Regulation, and Administrative Law. He has extensive experience in private practice in business law, litigation and conflict resolution.

alterlegal

Jose A. Fernández C

A graduate of the Universidad Iberoamericana (UNIBE) in Santo Domingo. Holds a Masters Degree in Arbitration, Alternative Dispute Resolution, and Mediation from the European Institute of Tax Consultancy, Granada, Spain, and a Master Degree in Corporate Law from Pontificia Universidad Católica Madre y Maestra (PUCMM). Expert in Real Estate Law, Corporate Law, Business Law, Conflict Mediation and Tax Advisory. He also has extensive knowledge in Contract Law, Foreign Investment, and Tourism Law. Member of the National Association of Young Entrepreneurs (ANJE).