PUBLICATIONS

As we approach the new year, knowing the obligations that await your entities and properties in Costa Rica in 2025 is essential. To ensure a smooth and compliant year, please take note of the following important reminders: 1. Corporate Tax:...

On October 21, 2024, the Congress approved, in the second debate, file No. 23929, which aims to add a new section to Article 69 of the Labor Code. With this change, it is intended to establish paid leave for the death of family members of...

Every three years, homeowners in Costa Rica must perform a luxury home tax evaluation to determine if their property—whether a house, condominium unit, or apartment—is subject to the Luxury Home Tax. The tax rates range from 0.25% to 0.55% of...

We would like to notify you that the Costa Rican government has adjusted the deadline for the Transparency and Final Beneficiaries (UBOs) declaration. The new deadline is October 31, 2024, in accordance with official Resolution...