Doing Business in the Philippines: Legal and Accounting Counsel for Foreign Nationals
Manila-based legal and accounting counsel for foreign retirees, expat professionals, foreign-married spouses, and inbound investors with Philippine matters. STLAF is a Philippine-licensed law and accountancy firm offering a single point of accountability across visa, property, business, tax, and estate work.
Why does a foreigner in or moving to the Philippines need a single law and accountancy firm?
The Philippine regulatory regime for foreign nationals is fragmented across the Bureau of Immigration (visa status), the Land Registration Authority and Registry of Deeds (property title), the Bureau of Internal Revenue (tax residency and estate tax), the Securities and Exchange Commission (any business entity), and the Local Government Unit (Mayor’s Permit, Barangay Clearance). STLAF coordinates filings across all five agencies and serves as Resident Representative where in-person filing is required.
For foreigners married to Filipino nationals, the Civil Code’s conjugal property regime, the 1987 Constitution’s restrictions on foreign land ownership, and the Anti-Dummy Law combine in non-obvious ways. STLAF’s family law practice handles the legitime, conjugal property, and dual-citizenship implications in coordination with the firm’s tax practice on income-tax-residency status and estate-tax exposure.
What does STLAF do that local Philippine counsel typically does not?
For foreign clients with origin markets in the United States, Singapore, Hong Kong, or the United Arab Emirates, STLAF maintains separate jurisdiction-specific resources covering treaty positioning, repatriation mechanics, and origin-market correspondent relationships in development. The current page covers the in-Philippines side common to all foreign nationals.
The firm is recognized in Legal 500, Asian Legal Business, and Mondaq directories. Counsel is fluent in English, Spanish, and French.
Why choose STLAF over a single-discipline boutique or a Big 4 firm?
Featured services for foreign nationals in the Philippines
Have a question about your Philippine matter?
Speak with us before any visa application, property purchase, or business setup. STLAF flags FINL caps, Anti-Dummy compliance, conjugal property issues, and tax-residency thresholds early so foreign nationals do not discover them at filing or first dividend.
Which Philippine industries are open to foreign ownership, and what visa pathways match a business stake?
The 2022 amendments to the Foreign Investments Act (R.A. 11647), the Public Service Act (R.A. 11659), and the Retail Trade Liberalization Act (R.A. 11595) substantially opened previously restricted sectors. Telecommunications, airports, expressways, railways, and certain freight forwarding are now 100% foreign-permitted. Retail trade is 100% foreign-permitted with reduced minimum capital from USD 2.5 million to USD 200,000.
For property, the 1987 Constitution’s Article XII Section 7 prohibition on foreign land ownership remains. Condominium units are permitted up to 40% of total project units across all foreign owners under R.A. 4726. Republic Act 7652 permits long-term leases of up to 50 years renewable for 25 years. Republic Act 12252 (2025) extends the lease period for qualified foreign-investment-related uses; verify enacted-and-in-force status at time of publication.
For visas, the typical decision tree is: (a) Western retirees age 50-plus with USD 10,000 to USD 50,000 deposit choose SRRV through the Philippine Retirement Authority; (b) HNWI investors with USD 75,000-plus to deploy choose SIRV through the Board of Investments; (c) foreigners married to Filipinos default to 13A (Permanent Resident based on marriage to Filipino citizen); (d) employed expats default to 9G (Pre-arranged Employment Visa) plus AEP from the Department of Labor; (e) digital nomads working remotely from PH for foreign employers may use long-stay tourist visa extensions but should monitor the 180-day tax-residency threshold.
For solo foreign founders, the One Person Corporation (OPC) regime under the Revised Corporation Code (R.A. 11232) allows a single shareholder, provided the activity is in a 100% foreign-permitted FINL sector. OPCs can be incorporated remotely via SEC eSPARC; STLAF acts as Resident Representative for the in-person filings the OPC will require for BIR and LGU.
The wife’s-name and 60/40-corporation question (the most common foreign-spouse household concern). The single most-discussed topic among foreign nationals married to Filipinos is whether property funded by the foreign spouse can sit in the Filipino spouse’s name (or in a 60/40 corporation controlled by the foreign spouse) without Anti-Dummy exposure. The legal answer turns on three documented elements: (a) source of capital, where foreign-funded property in a Filipino spouse’s name is permissible if the foreign spouse waives beneficial-ownership rights in writing but is Anti-Dummy-exposed if the foreigner directs or benefits; (b) decision-making authority, where if the foreign spouse signs checks, negotiates leases, or directs management, the Filipino spouse’s name becomes a nominee facade; (c) economic benefit, where if the foreign spouse receives rents, sale proceeds, or business distributions disproportionate to capital contribution, the structure is treated as a nominee arrangement. The same logic applies to 60/40 corporations where the Filipino shareholders hold 60% on paper but the foreign shareholder controls operations. Penalties under Commonwealth Act 108 are 5 to 15 years imprisonment plus forfeiture; the new SEC HARBOR registry (live January 2026) operationalizes beneficial-ownership cross-checking. STLAF advises mixed-marriage households on documentation that withstands HARBOR scrutiny: written waivers, capital-source records, and decision-making logs that make beneficial ownership transparent.
RA 12252 (99-year lease) clarification. Republic Act 12252, signed in 2025, extends long-term-lease availability for qualified foreign-investment-related uses. It is not a residential lifestyle tool; it does not give a foreign retiree or spouse a 99-year condo or house lease. Eligibility is tied to specific foreign-investment categories under the Department of Trade and Industry implementation rules. Verify enacted-and-in-force status of the IRR directly with DTI before relying on RA 12252 for any structuring; STLAF tracks IRR issuance and will update this section when the operational scope is confirmed.
Team and inbound bridge to country-specific resources
Chris C. Tamesis, Partner-in-charge for foreign client inquiries.
If your matter has a specific origin-market dimension, our country-specific jurisdiction pages cover treaty positioning and origin-market correspondent relationships in development:
- United States, for US founders, investors, and Filipino-American clients
- Singapore, for SG funds, family offices, and expanding SMEs
- Hong Kong, for HK families with Philippine succession and HK SMEs sourcing in the Philippines
- United Arab Emirates, for UAE-based OFWs, GCC investors, and Dubai-headquartered corporates
For other origin markets, schedule a discovery call below; STLAF advises on a case-by-case basis.
Licenses, accreditations, and recognitions
Philippine practice authority
- Integrated Bar of the Philippines (IBP), bar admissions for STLAF lawyers
- Board of Accountancy (BOA), Professional Regulation Commission, CPA accreditations for STLAF accountants
- Securities and Exchange Commission Philippines, entity registration
International recognitions
- Legal 500
- Asian Legal Business (ALB)
- Mondaq
Frequently asked questions
Can a foreigner buy land in the Philippines?
Generally no. Article XII Section 7 of the 1987 Constitution restricts private land ownership to Philippine citizens and to corporations at least 60% Philippine-owned. The exceptions are: (a) hereditary succession (a foreign heir inherits Philippine land from a Filipino decedent), (b) acquisition before the Constitution took effect for natural-born former Filipinos, and (c) Republic Act 9225 dual citizenship reacquired by a former natural-born Filipino. Foreign nationals may own condominium units up to 40% of a project’s total units (R.A. 4726) and may take long-term leases up to 50 years renewable for 25 years (R.A. 7652).
What is the Special Resident Retiree's Visa (SRRV), and what is the minimum deposit?
SRRV is a non-immigrant visa with multiple-entry privilege issued by the Philippine Retirement Authority. The minimum deposit varies by category: USD 10,000 for SRRV Smile (age 35-plus, no minimum deposit conversion), USD 20,000 for SRRV Classic (age 50-plus with pension), and USD 50,000 for SRRV Classic without pension. The deposit may be converted into eligible Philippine investments (condominium purchase, long-term lease, or Philippine company shares) after 30 days. SRRV holders enjoy multiple-entry rights, exemption from exit clearance, and preferential tax treatment on certain Philippine-source income.
What is the Special Investor's Resident Visa (SIRV), and how is it different from SRRV?
SIRV is an investment-based visa requiring USD 75,000 inward remittance invested in eligible Philippine instruments (publicly listed shares, manufacturing or tourism enterprises, or government bonds), administered by the Board of Investments. It is suitable for HNWIs deploying capital rather than retirees holding deposits. SIRV does not require a minimum age. SIRV is renewed annually based on continued investment maintenance; SRRV is granted indefinitely subject to deposit and reporting compliance.
Can a foreigner inherit Philippine land?
Yes, by hereditary succession under Article XII Section 7 of the 1987 Constitution. The foreign heir inherits Philippine private land from a Filipino decedent. The heir owes Philippine estate tax at 6% of the net estate (PH-situs assets) under R.A. 10963 (TRAIN Law) and must obtain BIR tax clearance before transfer. Civil Code legitime (forced heirship) rules apply: compulsory heirs (children, surviving spouse) are entitled to specific reserved shares.
Can a foreigner married to a Filipino own land in the Filipino spouse's name?
The land can be titled in the Filipino spouse’s name; under the Civil Code’s absolute community of property regime (default for marriages after 1988), the property forms part of the community assets but the foreign spouse cannot acquire individual title. The Anti-Dummy Law (Commonwealth Act 108) makes it a criminal offense to use the Filipino spouse’s name to circumvent foreign-equity restrictions where the foreigner directs the property or receives the economic benefit. STLAF advises mixed-marriage couples on documentation and structure to avoid Anti-Dummy exposure.
What triggers Philippine tax residency for a foreigner working remotely from the Philippines?
A non-citizen who is present in the Philippines for at least 183 days in any taxable year is classified as a resident alien under Section 22 of the National Internal Revenue Code. Resident aliens are NOT taxed on worldwide income: they are taxed on Philippine-source income only, at the graduated income-tax rates applicable to citizens. The persistent forum panic that crossing 180 days makes a remote worker liable for PH tax on a US, UK, or AU salary paid by a foreign employer for foreign-source work is incorrect; that scenario remains foreign-source and outside the PH tax net. What does become PH-taxable on resident-alien classification is PH-sourced income (PH rental income, PH-employer salary, PH-business dividends). Digital nomads working from the Philippines for foreign employers should monitor the threshold for documentation purposes; STLAF clarifies status on a per-client basis and structures the BIR registration accordingly.
Can a foreigner be the sole director of a Philippine One Person Corporation (OPC)?
Yes, where the OPC operates in a sector permitted under the Foreign Investments Negative List for 100% foreign ownership. The OPC structure under the Revised Corporation Code (R.A. 11232) allows a single shareholder. Capital requirements follow standard FINL rules: USD 200,000 paid-up for domestic-market activities, USD 100,000 with advanced-technology certification or 50-plus direct local employment, or PHP 5,000 for export-oriented activities. STLAF acts as Resident Representative for the in-person filings BIR and LGU require post-eSPARC.
What is the 9G visa, and how does it differ from an Alien Employment Permit (AEP)?
The 9G is the Pre-arranged Employment Visa issued by the Bureau of Immigration to foreigners hired by a Philippine entity. The AEP is the work permit issued by the Department of Labor and Employment authorizing the employment itself. Both are typically required: AEP first (employer sponsors), then 9G follows. AEP is renewed annually; 9G follows the AEP duration. Conversion to 13A (permanent residence) is possible after marriage to a Filipino; conversion to 13E (returning resident) requires longer residence history.
What happens to a foreigner's Philippine property at death without a will?
Without a Philippine will, intestate succession under the Civil Code applies to PH-situs assets. The legitime (forced heirship) rules entitle compulsory heirs (children, surviving spouse) to specific reserved shares regardless of foreign domicile or foreign will provisions. A foreign-domiciled will may be ancillary-probated in the Philippines but cannot override Civil Code legitime for PH-situs assets. STLAF recommends a separate Philippine will for foreign nationals with PH-situs property to reduce probate friction; the Philippine will operates alongside, not instead of, the home-country will.
What is the Anti-Dummy Law, and how does it apply to a foreign-spouse household?
The Anti-Dummy Law (Commonwealth Act 108) makes it a criminal offense for a Filipino to permit the use of his or her name or citizenship to circumvent foreign-equity ceilings, and for the foreigner to direct or benefit from such an arrangement. Penalties include imprisonment of five to fifteen years and forfeiture of the assets involved. In foreign-spouse households, common red flags include: foreign-spouse-funded property titled solely in Filipino spouse’s name combined with foreign-spouse direction of the asset; business titled in Filipino spouse’s name where the foreign spouse is the de facto owner. STLAF advises on documentation, capital-source records, and decision-making authority to defeat any inference of nominee structure.
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STLAF Global is licensed in the Philippines. We do not provide legal advice on any non-Philippine jurisdiction. Communications through this form do not create a lawyer-client relationship; engagement is established only by a written engagement letter. Minimum engagement may apply.