Dominican Republic: Inheritance
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Last Updated: Oct 08, 2007
Inheritance tax and law
Inheritance taxes are levied at a flat rate of 3% for properties. However, when other assets are involved it is raised to approximately 17% - 32% of the appraised value of the estate. Furthermore, if a beneficiary does not reside in the country, a 50% surcharge is levied on the inheritance tax.
Gifts taxes are levied at a flat rate of 25%.
Dominican Republic - more data and information
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