Legal Update · October 17, 2026
While BOI and PEZA dominate foreign investor strategy conversations, a third registration pathway — TIEZA under RA 9593 — offers targeted fiscal incentives for tourism enterprises that neither agency can match for hotel, resort, and tourism-real-estate investors. This guide covers eligibility, the actual incentive packages, TEZ lease rights, and how foreign investors are using TIEZA registration alongside BOI or PEZA to stack incentives legally.
Jose Ben Campos
Foreign Ownership & Property · June 11, 2026
The Supreme Court's February 2025 ruling in G.R. No. 260983 (Klaus Peter Neunzig v. Hon. Court of Appeals and Rossana Balcom-Doring) declared simulated land contracts void ab initio, applied the in pari delicto doctrine to deny both parties any legal recourse, referred the case to the Solicitor General for possible escheat or forfeiture of the land, and referred the foreign investor, his Filipino nominee, and the notary to the Department of Justice for possible prosecution. This article analyzes the decision, the constitutional framework it applied, and the legitimate legal structures available to foreign nationals seeking Philippine real property in 2026.
Jose Ben Campos
Foreign Ownership & Property · June 9, 2026
Executive Order No. 113, Series of 2026, promulgates the Thirteenth Regular Foreign Investment Negative List. Signed on April 13, 2026, published on April 17, and effective May 2, 2026, it replaces the 12th list issued in 2022 and changes the rules for retail trade, telecommunications, renewable energy and defense materiel. This guide explains how the Negative List works, what changed, what stays restricted, how the Anti-Dummy Law and the SEC's HARBOR beneficial ownership registry apply alongside it, how BIR RMC No. 24-2026 treats cross-border service fees, and the practical steps for structuring an investment under the new rules.
Daniel John Fordan
