DR inheritance law follows the Civil Code

Unlike common-law jurisdictions, DR follows civil-law inheritance rules with forced heirship. Your spouse and children have a legally protected share of your estate, regardless of what your will says. For foreign buyers planning to pass property to specific heirs, this matters.

The forced heirship rules

• Surviving spouse: entitled to 1/4 of the estate in most marital regimes
• Children (legítima): entitled collectively to 1/2 to 3/4 of the estate, divided equally
• Free disposition portion: what's left, you can will to anyone

If you have a spouse and two children and own a $400K DR property, you cannot will the entire property to one child. The other child and your spouse have legal claims.

What this means for foreign owners

The DR inheritance law applies to DR-situs assets (property physically in DR), regardless of where you're a citizen or resident. Your U.S. will doesn't override DR forced heirship for DR property.

The three structures that work around this

1. DR SRL ownership

If the property is owned by a Dominican SRL and you own the SRL membership interest, your heirs inherit the SRL interest (intangible asset), not the property directly. Many jurisdictions treat intangible assets under your domicile's law. Net effect: more flexibility on disposition.

2. Joint ownership with right of survivorship

DR notarized purchase contracts can include "con derecho de acrecimiento" (right of accretion). On one owner's death, the property automatically vests in the survivor. Useful for spouses.

3. Foreign trust ownership

A U.S. or international trust owns the DR property. On your death, trust terms govern, not DR forced heirship. Setup cost: $4,000-$10,000 for the trust structure plus the trust acquiring the property. Best for high-value estates.

The simple alternative: gift during your lifetime

DR allows lifetime gifts of property to specific heirs. The gift triggers transfer tax (3%) and may trigger gift tax in your home country. But it bypasses forced heirship entirely. Increasingly common for parents passing DR properties to specific adult children.

DR estate tax: low but real

DR has an estate tax of 3% of net asset value above RD$2,500,000 (~$42K USD). Comparatively low for the region. Heirs file within 90 days of death.

What we tell clients

Get your DR inheritance structure right BEFORE you have a problem. The cleanest options (SRL or trust) require coordination with both a DR attorney and your home-country estate planner. Done up front: $2,000-$8,000 in fees. Done after a death: legal battles, blocked sales, family conflict.