PUBLICATIONS

2025 Declaration: To ensure regulatory compliance, all entities and legal arrangements must maintain an up-to-date registry of their Ultimate Beneficial Owners (UBOs) and submit the required declaration. Who Must Comply? All legal entities and...

A recent legislative proposal (bill of law) in Costa Rica aims to address the issue of tourists who repeatedly exit and re-enter the country—commonly known as “border runs”—to extend their stay beyond legal limits.   The bill seeks to close...

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...