Taxation in the Dominican Republic is governed by Law No. 11-92 of May 31, 1992, commonly known as the Tax Code (“Código Tributario”), its amendments and regulations (“Reglamentos”). This overview is a brief summary of the Tax Code’s most relevant provisions. All references in parentheses refer to articles in the Tax Code unless otherwise specified.

International adoptions in the Dominican Republic are governed by Law #136-03. All adoptions must be done through an official Dominican government entity called CONANI (“Consejo Nacional para la Niñez y la Adolescencia” - National Council for Children and Adolescents). Private adoptions are not possible under the Law. All children are assigned to the adopting parents by CONANI.

It is a matter of public policy in many countries that only their courts have the power to grant a divorce to their residents. A divorce obtained in a foreign jurisdiction would therefore be considered invalid. This principle is sometimes not considered applicable, however, in cases when both parties agree to the divorce.

Foreigners wishing to live or work permanently in the Dominican Republic are required to obtain residency status. Obtaining permanent residency in the Dominican Republic is a three-step process:

The most common business entity in the Dominican Republic is the corporation, locally called “Sociedad Anónima” (S.A.) or “Compañía por Acciones” (C. por A.). As corporations in other countries, Dominican corporations are legal persons which exist independently of its shareholders. Likewise, the liability of the shareholders is limited to the amount of their contribution to the corporation.

Labor relationships in the Dominican Republic are governed by Law No. 16-92 of May 29, 1992, commonly known as the Labor Code, which is characterized by its strong and sometimes inflexible protection of the rights of the individual employee.

Real estate transactions in the Dominican Republic are governed by Property Registry Law No. 108-05 and its Regulations, in force since April 4, 2007. Ownership of property is documented by Certificates of Title issued by Title Registry Offices.