Dominican Republic Real Estate Succession Process

Published on October 3, 2025 and written by Cyril Jarnias

Navigating the Maze of Property Laws

The Dominican Republic stands out for its unique and complex real estate inheritance system. For any heir or foreign investor, navigating through the nuances of this procedure requires a thorough understanding of local laws and the various administrative steps.

From inheritance recognition to the official property transfer, each phase is crucial and must be mastered to avoid potential pitfalls. This article demystifies the complete procedure, offering a detailed guide to transform what might seem like a bureaucratic labyrinth into a smooth and efficient process.

Understanding Real Estate Inheritance Laws in the Dominican Republic

Fundamental Principles Governing Real Estate Inheritance in the Dominican Republic

The real estate inheritance regime in the Dominican Republic is based on several main laws: the Constitution, the Dominican Civil Code, Law 108-05 on the Property Registry, and Law 544-14 on Private International Law.

Inheritances open on the day of death, and the rights of heirs take effect immediately on that date. The location of the deceased’s last domicile is decisive for the opening and jurisdiction of the inheritance.

Legal Framework and Applicable Regulations

• Law 108-05: governs the registration and transfer of real estate properties.
• Law 544-14: defines the jurisdiction of Dominican courts and specifies the application of national or foreign laws based on the deceased’s domicile.
• Dominican Civil Code: frames legal and testamentary devolution, as well as the compulsory inheritance share (minimum mandatory portion for protected heirs).
• Court judgment: the official document that certifies the identity of the heirs and the distribution of assets.

Law/Regulation	Purpose	Application
Law 108-05	Property registration and transfer	All real estate transfers
Law 544-14	Private international law and inheritances	International inheritance
Dominican Civil Code	Compulsory inheritance share, devolution, wills	All inheritance cases

Rights of Direct and Indirect Heirs

• Direct heirs (children, surviving spouse): benefit from a mandatory compulsory inheritance share, meaning a portion of the estate legally belongs to them, even if a will exists.
• Indirect heirs (siblings, nephews, nieces, etc.): only inherit in the absence of direct heirs.
• The law provides a strict hierarchy: children take precedence, followed by the spouse, then ascendants and collateral relatives.

Practical example:
If a deceased leaves two children and a real estate property valued at $300,000, each child will receive at least the compulsory share defined by law, regardless of the will.

Tax Obligations During Inheritance

• Inheritance tax: 3% of the estimated value of the inherited property.
• For non-resident foreigners, this rate can be increased by 50%.
• Annual property tax: 1% on the total value of owned real estate properties, beyond a certain threshold (approximately $170,000). Certain exemptions exist for retirees, elderly persons, or rural areas.

Tax Type	Rate/Method
Inheritance tax	3% of value, increased by 50% for non-residents
Annual property tax	1% beyond $170,000

Legal vs. Testamentary Inheritances

• Legal inheritance: applies in the absence of a will. Assets are distributed according to the law, respecting the compulsory inheritance share.
• Testamentary inheritance: the deceased can freely dispose of a portion of their assets through a will, but the compulsory inheritance share remains protected.

Inheritance Type	Distribution Rules	Limitations
Legal	According to hierarchy set by law	Mandatory compulsory inheritance share
Testamentary	Freedom over disposable portion	Respect of compulsory inheritance share

Role of Notaries and Lawyers

• Notaries: authenticate documents (will, inheritance declaration, sale deeds) and certify the identity of the parties.
• Lawyers: assist heirs in the procedure, represent them before the court to obtain the inheritance allocation judgment, and ensure legal compliance.

Foreigners’ Rights in Real Estate Inheritance

• No restrictions: foreigners can inherit and own real estate properties in the Dominican Republic, on the same basis as nationals.
• However, if the non-resident foreigner does not specify in a will that the law of their country of residence applies, Dominican law (compulsory inheritance share, taxation) prevails.
• Inheritance taxes for non-residents are increased by 50%.

Practical example:
A non-resident French national inherits an apartment. They will pay inheritance tax at 4.5% (3% + 50%) of the property’s estimated value. If the will specifies nothing, the Dominican compulsory inheritance share will apply.

Relevant Legislation and Case Law:

• Law 108-05 on the property registry
• Law 544-14 on private international law
• Dominican Civil Code, title VII (inheritance)
• Property and family court judgments (heir declaration procedure)

Summary of Key Steps in the Real Estate Inheritance Process

1. Determination of the deceased’s domicile and competent court
2. Collection of documents (death certificate, property titles, heirs’ birth certificates, possible will)
3. Involvement of a notary for the inheritance declaration deed
4. Representation by a lawyer to obtain the judgment
5. Payment of inheritance taxes and registration with the property registry
6. Effective transfer of property titles to the heirs

Key takeaway:
The Dominican Republic protects the share of protected heirs, applies moderate taxation, and fully authorizes foreigners to inherit, subject to certain tax obligations.

Inheritance Rights for Foreigners in the Dominican Republic

Applicable Legislation and Inheritance Rights for Foreigners

Dominican Law No. 544-14 on Private International Law stipulates that the inheritance of real estate located in the Dominican Republic is governed by Dominican law, regardless of the nationality of the heir or the deceased.

Dominican courts have jurisdiction if the deceased had their last domicile in Dominican territory. The court judgment (family or property court) certifies the heir status.

Tax Rates and Exemptions

Heir Status	Inheritance Tax Rate
Dominican resident	3%
Non-resident (foreigner)	4.5%

• Tax benefits exist for foreigners with retiree status, including exemptions on pensions and, in some cases, the possibility to structure the transfer to reduce the tax burden.
• No restrictions on the acquisition or transfer of real estate properties through inheritance for foreigners.
• Dominican law provides for a mandatory compulsory inheritance share in favor of the deceased’s children, unless the non-resident foreigner expresses in writing their wish for the law of their habitual residence to apply.

Influence of International Treaties and Double Taxation

• In the absence of a specific tax treaty between the Dominican Republic and the heir’s country of residence, the risk of double taxation exists: the heir may be taxed both in the Dominican Republic and in their home country.
• Some bilateral or multilateral agreements may provide mechanisms for eliminating or mitigating double taxation, particularly through tax credits or exemptions.
• The recovery of assets abroad depends on the procedures for mutual recognition of inheritance judgments (exequatur), facilitated in case of international agreements.

Steps for a Foreigner to Legally Inherit Real Estate

1. Opening of the inheritance before the competent court (last domicile of the deceased).
2. Heir recognition judgment issued by the Dominican court.
3. Payment of inheritance taxes (3% or 4.5% depending on status).
4. Property transfer and registration with the land registry (Torrens system).
5. Obtaining the title certificate in the heir’s name.
6. Use of a specialized local lawyer strongly recommended to secure the procedure, ensure compliance, and optimize taxation.

Differences Based on Existence of International Agreements

Situation	Possible Consequence
Double taxation agreement	Possibility of tax credit or exemption on inheritance abroad
No agreement	Risk of double taxation, additional steps for judgment recognition

Practical Tips for Estate Planning

• Consult a specialized Dominican lawyer in inheritance law and international taxation.
• Draft a clear will in compliance with local law, providing if necessary for the application of the law of nationality (if permitted).
• Structure investments (holding company, property division) to optimize transfer and reduce taxation.
• Anticipate administrative procedure (translation and legalization of foreign documents, appointment of a local representative).
• Check the status of tax treaties between the Dominican Republic and the home country to limit double taxation.
• Consider resident status to benefit from a reduced inheritance tax rate or specific tax advantages.

Estate planning in the Dominican Republic requires anticipation, understanding of local and international laws, and professional support to effectively protect and transfer real estate assets.

Key Steps to Inherit Real Estate in the Dominican Republic

1. Verification and Validation of the Will with a Local Notary

It is imperative to present the deceased’s will to a Dominican notary to verify its validity and compliance with local laws.

• The notary ensures the will is authentic, uncontested, and respects national legal provisions.
• If no will exists, the inheritance proceeds according to the rules of legal devolution.

2. Declaration of Inheritance to the Competent Court

• The inheritance opens at the place of the deceased’s last domicile.
• A request to open the inheritance must be filed with the competent civil court (Court of First Instance of the district where the property is located).
• The court issues a judgment declaring the heirs, an official document that certifies the identity of the heirs and their right to the inheritance.
• This judgment is essential for any subsequent steps.

3. Payment of Inheritance Taxes and Fees

• Heirs must declare the inheritance to the General Directorate of Internal Taxes (DGII).
• A 30-day deadline from the date of death is imposed to settle inheritance taxes, under penalty of fines.
• The amount of inheritance tax is generally 3% of the total value of the inherited real estate assets.
• In case of delay, this rate can increase to 4.5%, then an additional 10% per month of delay beyond possible extensions.

4. Property Title Transfer Procedure

• After paying inheritance taxes, heirs must present:
  • The judgment declaring the heirs
  • The notarized deed determining the heirs
  • Proof of tax payment to the DGII
• These documents are filed with the Title Registry office corresponding to the property’s jurisdiction.
• The property title is then transferred to the heirs’ names.

5. Registration with the Dominican Cadastre

• Registration of the new owner with the cadastre is mandatory to formalize the transfer.
• This ensures the legal security of the property and avoids potential future disputes.
• The updated title certificate will be issued to the heirs.

Step	Competent Authority	Required Documents	Timeline
Will verification	Local notary	Will, death certificate	Immediate
Inheritance declaration	Court of First Instance	Opening request, death certificate, will	Several weeks
Tax payment	DGII	Heir judgment, notarized deed, DGII form	30 days after death
Property transfer	Title Registry	Judgment, notarized deed, payment proof	After tax payment
Cadastral registration	Dominican Cadastre	Title certificate, heirs’ identification documents	After transfer

Practical Tips to Overcome Common Challenges

• Disputes between heirs: Prefer notarial or judicial mediation to avoid prolonging procedures.
• Local legal complexities: Engage a local lawyer specialized in inheritance and property law.
• Administrative delays: Prepare all required documents in advance and respect deadlines to avoid penalties and delays.
• Validity of foreign documents: Translate and legalize (apostille) any foreign document necessary for the procedure.
• Undivided ownership: In case of joint ownership, formalize a written agreement among heirs regarding the use or sale of the property.

Scrupulously respecting each step, surrounding yourself with qualified professionals, and anticipating potential disagreements among heirs are the keys to efficiently inheriting real estate in the Dominican Republic.

The Role of the Notary in an International Inheritance

The notary plays a fundamental role in managing international inheritances, acting as the guarantor of legal compliance between the different jurisdictions involved. Their primary mission is to ensure that all acts and documents related to the inheritance comply with the applicable laws in each country involved, which is essential to avoid any dispute or invalidation of acts.

Main Functions of the Notary in an International Inheritance:

• Verification and authentication of documents:
  • The notary checks the legal regularity of wills, property deeds, and other necessary documents.
  • They ensure these documents are recognized by all involved jurisdictions.
  • This verification sometimes includes certified translation and apostille or legalization depending on the country concerned.
• Determination of applicable law:
  • The notary identifies which national legislation governs the transfer of the estate (place of deceased’s residence, location of real estate properties…).
  • They explain to the heirs the legal consequences based on the applicable law.
• Facilitation of international communication:
  • The notary coordinates with foreign counterparts to exchange information necessary for processing the case.
  • They ensure effective communication between heirs residing in different countries, foreign tax administrations, and local experts.

Specific Procedures in the Dominican Republic for Real Estate Inheritance:

• Preliminary verification: precise identification of properties located in Dominican territory (land title, cadastral certificate).
• Rigorous control: authenticity of the will or inheritance deed according to Dominican law (formal respect required by the Dominican Civil Code).
• Indispensable collaboration with:
  • Lawyers specialized in local property law
  • Sworn translators
  • Local cadastral authorities for property transfer

Practical Example:

Situation	National Procedures	International Procedures
French-only inheritance	Notarial act of notoriety Asset inventory Single tax declaration	Limited coordination
France-Dominican Republic inheritance	Determination of dual applicable law Verification of will compliance with both laws Mandatory translation/apostille Collaboration with Dominican experts	Multiple authentic acts required Filing with local authorities Cross-border tax management

Key Points Highlighted Compared to a National Inheritance:

The plurality of applicable laws substantially complicates any procedure
Mutual recognition of acts requires advanced expertise
Joint intervention of local experts guarantees legal security and speed

Major Differences Compared to a Purely National Inheritance:

• Increased risk of formal or material error during property transfer if strict compliance with local standards is not respected.
• Absolute necessity of proactive coordination with international professionals to anticipate any regulatory incompatibility.

Summary List:

• Systematic comparative analysis between national laws.
• Enhanced authentication via apostilles/legalizations.
• Sustained multilingual communication.
• Administrative follow-up with multiple tax administrations simultaneously.

Illustrative case: A French heir receives an apartment in the Dominican Republic. Without competent local notarial intervention or Franco-Dominican collaboration, they risk blockage at the Dominican cadastre or even future challenge to their actual ownership due to documentary non-compliance.

Recourse to a specialized international notary, assisted by local and international experts, is essential to guarantee legal security, streamline all administrative procedures, and ensure heirs a peaceful asset transfer, in strict respect of each concerned legislation.