Here’s a clear, month-by-month guide to the most important tax dates for homeowners, expats, investors, and corporate entities operating in Costa Rica
By Manfred Peters, GM Attorneys at Law
Until recently, the law governing condominiums in Costa Rica (Law No. 7933) did not clearly authorize virtual meetings, and it was mandatory to modify the condo bylaws of each HOA to allow it expressly.
By Manfred Peters, GM Attorneys at Law
TRIBU-CR is part of the government’s Hacienda Digital project, designed to modernize and simplify tax administration.
By Manfred Peters, GM Attorneys at Law
Following a recent incident involving a child bitten by a dog in a shopping mall in San Jose, Costa Rica’s Ministry of Health has issued a new resolution that unifies and strengthens the rules for allowing pets in public and private establishments. The goal: to protect the health and safety of all visitors.
By Manfred Peters, GM Attorneys at Law
In December 2021, Costa Rica enacted Law No. 10,069 on Electronic Promissory Notes and Bills of Exchange, introducing a modern legal framework for digital financial instruments.
By Mariajosé Víquez, GM Attorneys at Law.
Major updates to corporate identity and compliance came into effect in June 2025. Here’s what they mean for your company.
Daniel Oses Ivankovich
GM Attorneys
A recent reform to the Costa Rican Commercial Code (Law No. 10686, published on May 26, 2025, in La Gaceta) provides a new alternative for shareholders to convene assemblies.
By Manfred Peters, GM Attorneys at Law
Law No. 9996 offers attractive tax benefits for foreigners seeking residency in Costa Rica under the Investors, Rentista, or Pensioner categories.
By Mariajosé Víquez, GM Attorneys at Law
As Costa Rica embraces the digital economy, new regulations are being implemented to ensure tax compliance for digital platforms operating within its borders.
By Alina Guzman, GM Attorneys at Law
The Hague Convention on the Apostille (CONVENTION FOR THE ELIMINATION OF THE LEGALIZATION REQUISITE FOR FOREIGN PUBLIC DOCUMENTS is known as the “CONVENTION OF THE APOSTILLE”).
By Efrain Hidalgo, GM Attorneys at Law
The recent approval of bill No. 10.597, “Law to Establish Email as the Means of Notification for Corporations,” has amended the Commercial Code and the Judicial Notifications Act.
By Daniel Oses, GM Attorneys at Law
The "HOME LUXURY TAX," Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (Law # 8683), was established in 2009 to fund nationwide social housing programs.
By Ivan Granados, GM Attorneys at Law
By: Daniel Oses Ivankovich. As a Real Estate owner and investor, it's essential to be mindful of the tools available in Costa Rica to monitor assets. Implementing preventive measures is crucial
By Alina Guzman, One way the country is helping to protect the planet is through new laws that promote sustainable construction and environmentally friendly structures that use resources efficiently.
By Manfred Peters
On August 29, 2024, Law No. 10508 was published in La Gaceta No. 159, introducing amendments to Sections 15 and 18 of the Law No. 1155 law “Ley de Opciones y Naturalizaciones”.
On August 19th, 2024, significant reform to Law…
Only the Competent Authority designated by the origin Country may issue an Apostille certification. The Competent Authority places the Apostille Stamp either on the public document or on an “allonge”.
On April 22, 2024, the reform of Section 91 of Law 9078, the Law of Traffic on Public Roads and Road Safety, was published in the Official Newspaper “La Gaceta”.
by Mariajosé Víquez
Costa Rica offers a dynamic environment for businesses and property investments, but understanding the local tax landscape is crucial for compliance and financial planning.
By Aline Van Geyt
Costa Rica is commonly recognized for its nature, diverse wildlife, and stunning beaches.
By Andrea Chacón
A new Resolution MH-DGT-ICD-RES-0005-2024, published in “Alcance N. 53”, modifies the General Scope Joint Resolution for the Transparency and Final Beneficiaries Registry N°DGT-ICD-R-06-2020 of March 26, 2020.
Allowing persons and legal entities to guarantee the payment
A condominium property regime, commonly referred to as a condominium or condo complex,
The “Reglamento de Fraccionamiento y Urbanizaciones”
Annual mandatory payment for every vehicle
Tourist Visa Extension for visitors
A condominium complex is a property belonging to several people identified as condominium owners.