Moving to Puerto Rico under Act 60 usually means two projects at once: getting the right tax decrees, and actually building a life and a business on the island. Most firms handle one or the other. Zierenberg Group handles both, so business owners and investors can work with one team from the first eligibility question to their first year as a Puerto Rico resident.
What is Zierenberg Group?
Zierenberg Group LLC is a Puerto Rico firm that helps entrepreneurs, investors, executives, and companies apply for and maintain Act 60 tax incentives, set up Puerto Rico businesses, and relocate to the island. Our services cover:
- Act 60 decrees: Individual Investor, Export Services, Tourism, Manufacturing, Young Entrepreneurs, and Hard-to-Recruit Professionals
- Tax and business advisory: Puerto Rico and federal tax implications, business structuring, and incentive planning
- Entity formation and compliance: setting up your Puerto Rico company and keeping it in good standing
- Relocation and concierge: banking, driver’s licenses, local documents, housing, and introductions to trusted local providers
Our clients come from across the United States and abroad. Work can begin remotely before you move, with in-person support in Puerto Rico. Zierenberg Group holds an A+ BBB rating, has 5-star reviews on Google, and is affiliated with the Puerto Rico Chamber of Commerce.
Individual Investor, Export Services, or both?
“Should I apply for Individual Investor, Export Services, or both?” is one of the first questions we hear. The answer depends on where your income comes from.
| Individual Investor | Export Services | |
|---|---|---|
| Who it’s for | Individuals with investment income who become bona fide Puerto Rico residents | Puerto Rico businesses that serve clients outside Puerto Rico |
| What it covers | Interest, dividends, and capital gains earned after you become a resident | Eligible income of the Puerto Rico business |
| Headline benefit | 0% on interest, dividends, and post-move gains for applications filed before January 1, 2027; 4% for later applications | 4% Puerto Rico income tax on eligible export income, plus a 100% exemption on dividends paid from that income to resident owners |
| Ongoing requirements | $5,000 annual report fee, $10,000 annual donation, and a Puerto Rico home purchased within two years | Real operations in Puerto Rico; at least one full-time resident employee once annual volume exceeds $3 million |
Many business owners need both. If you run a consulting, software, marketing, or other service business with clients on the mainland, an Export Services decree can cover the company’s income. An Individual Investor decree can then cover your personal investment income. The two work together, but they have to be structured together, too.
That’s where most problems start. Your company structure, where your income is sourced, and your residency all affect both decrees. Planning them as one engagement keeps those pieces consistent.
Entrepreneurs planning to sell a business
A planned sale is one of the most common reasons clients contact us. The timing of your move, your residency, and how gains are sourced all matter a great deal. Gains that built up before you moved are treated differently than gains after. Talk to an advisor before you sign a deal, not after.
How the process works, start to finish
- Eligibility review. We look at your income, investments, business, and plans to tell you whether Act 60 makes financial and practical sense for you, and which decrees fit.
- Strategy and structure. We map out the decrees, the Puerto Rico entity, and the residency plan so they work together.
- Company setup. For Export Services, we form your Puerto Rico entity and get it ready to operate.
- Application preparation and filing. We collect your documents, prepare the applications, and file with the Puerto Rico Department of Economic Development and Commerce (DDEC).
- Government review. We stay in contact with the agency and respond if they ask for more information.
- Decree issued. Once approved, we walk you through your decree’s specific terms.
- Ongoing compliance. Annual reports, donations, residency, and other decree requirements continue every year.
How long does it take? Our side, from onboarding through filing, can move quickly once we have your information. Government review and decree issuance often take several months and vary by case and agency workload. Zierenberg Group isn’t a government agency, so no one on our team can promise how fast DDEC will act. Any firm that guarantees approval or a timeline is promising something it doesn’t control.
Why timing matters in 2026. Act 38-2026 extended the Individual Investor program through 2055, but applications filed on or after January 1, 2027 are taxed at 4% on interest, dividends, and post-move capital gains. Filing before that date keeps the current 0% treatment.
Relocation support for entrepreneurs
A decree doesn’t open a bank account or get you a driver’s license. The practical side of moving is often what slows new residents down, and it’s where Zierenberg Group goes further than firms that only file applications or only give tax advice.
Our relocation and concierge team helps with:
- Banking: opening local personal and business accounts
- Driver’s licenses and local documents: working through the paperwork new residents need
- Housing: connecting you with real estate professionals, including for the home purchase an Individual Investor decree requires
- Insurance, legal, and other services: introductions to trusted local providers
- Government offices: coordinating directly with agencies, or going with you when that’s needed
We coordinate with banks, government offices, real estate professionals, and attorneys on your behalf. Because we work in Puerto Rico’s business community every day, we know who to call and what each office needs.
That’s the core of why clients choose us: personalized, hands-on service, with one team that understands both your decree and your move. You aren’t handed from one department to another, and you always know who to call.
Who should you hire for Act 60 and your move?
It depends on what you need. If you already have a trusted attorney or CPA and only want an application filed, a filing-focused provider may be enough. If you want help with the strategy, the company, both decrees, and the move itself, look for a full-service firm.
Before you hire anyone, ask:
- Can you handle Individual Investor and Export Services together?
- Will you set up my Puerto Rico company?
- Do you help with banking, licenses, and housing, or only the paperwork?
- Who will be my point of contact?
- What support do you offer after the decree is issued?
Frequently asked questions
Do I have to live in Puerto Rico full-time? You must become a bona fide Puerto Rico resident, which generally means at least 183 days a year on the island, plus meeting the tax-home and closer-connection tests. We’ll walk you through how this applies to you.
Do I need to create a Puerto Rico company? For an Export Services decree, yes: the decree is issued to a Puerto Rico business. For Individual Investor only, you may not need one. We’ll tell you which applies.
What happens to my federal taxes? Becoming a Puerto Rico resident changes how some of your income is taxed federally, but not all of it. Income sourced outside Puerto Rico can still be subject to US tax. This is one of the key questions we work through during strategy.
What if the government asks for more information? It happens. We respond to DDEC’s requests and keep you informed throughout.
Can Zierenberg Group help with everything else involved in relocating? Yes. Banking, driver’s licenses, housing, local documents, and business setup are all part of our relocation and concierge services.
How much does it cost? As a general reference, Act 60 engagements typically range from about $10,000 to $20,000, depending on the incentive and complexity. Your fee depends on your situation and how much of the process you want us to handle. Government and third-party costs may be separate. [Link to Act 60 fees article]
Start with an eligibility review
If you’re a business owner, investor, or entrepreneur thinking about Puerto Rico, the first step is finding out whether Act 60 really fits your situation. Schedule a consultation with Zierenberg Group. We work Monday through Friday, 9 a.m. to 5 p.m., remotely or in person in Puerto Rico.
This article is general information, not tax or legal advice. Act 60 rules change, so confirm current requirements with a qualified advisor before making decisions.