Registering a Branch of a Foreign Company in Costa Rica

Registering a branch of a foreign company in Costa Rica is possible. If you have a company registered in any jurisdiction around the world it is possible to register a branch of that foreign company in Costa Rica.  By registering a branch of the foreign corporation you are able to obt
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Costa Rica Corporation

Costa Rica Corporation Minute Books

The corporation minute book is required in Costa Rica.  If you have a Costa Rican corporation (S.A.) or a Costa Rican Limited Liability Company (S.R.L.) both will have minute books. The Costa Rican Limited Liability Company (Sociedad de Responsabilidad Limitada) is required to have th
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New Corporation Tax Law Proposed for 2016

The president of Costa Rica Luis Guillermo Solís introduced bill  No. 19818 to the congressional agenda on December 2nd to approve a new version of the Corporation Tax.  The bill would completely repeal Law 9024 which was declared to be partially unconstitutional, and which resulted i
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Corporate Tax for 2012-2015 Must Be Paid To Access the Recording Office

The Costa Rican National Registry has just issued a directive mandating the payment of any outstanding corporation taxes for the period 2012-2015 before it will record documents for corporations that are not up to date in the tax payment.  Costa Rica had imposed an annual corporation
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The Corporation Tax Rises From the Dead

The corporation tax lives once again !   Three years ago Costa Rica passed an annual corporation tax of $200 a year for inactive companies and $400 a year for active companies.  The legality of the tax had been challenged and the Constitutional Court struck certain prov
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Dissolution of the Corporation for Non-Payment of Annual Tax

Dissolution of the Corporation For Non-Payment of Annual Tax   If your Costa Rica corporation has accumulated 3 past due payments of the annual corporation tax you should understand what can happen.   The Corporation Tax Law provides that any corporation that has not paid th
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Deadline for Unilateral Resignation of Legal Representative of Corporation

Deadline for Unilateral Resignation From a Corporation is near.   The Corporation Tax law which was created in 2012 imposes an annual corporation tax on all Costa Rican corporations.  That CorporationTax Law holds the legal representative personally liable for the corporatio
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Shareholders of Costa Rica Corporation Un-Covered

Shareholders Un-Covered in Costa Rica A Costa Rica Department of the Treasury (Ministerio de Hacienda) regulation has been drafted that would  eliminate the privacy of  the shareholder registry book of the Costa Rican Corporation.    The regulation titled Disclosur
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Using a Shelf Corporation

 Using a Costa Rican Shelf Corporation In Costa Rica purchasing property in the name of a corporation has become very common practice.  As a result many law firms offer corporations that have already been formed and are commonly referred to as a “shelf company”. Since this t
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The Costa Rican Corporation (S.A.)

 The Costa Rican Corporation – Sociedad Anonima   In this Artcile I will cover the basics of the Costa Rica Corporation which is known locally as the Sociedad Anonima I. INCORPORATION To form a Costa Rican corporation the Commercial Code requires that at least two indi
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Costa Rican Corporation Annual Tax

  costa rica annual tadx Note:   The corporation tax discussed in this article has passed and is effective as of APRIL 1, 2012. Read the updated article with full details of the tax here :  Costa Rica Approves Yearly Corporation Tax. The Costa Rican Legislature is
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Costa Rica Yearly Corporation Tax

Costa Rica  Annual Tax on Costa Rican Corporations Costa Rica imposes an annual tax on all corporate entities registered in Costa Rica.  The tax rate for 2015 will be $400 for active corporations and $200 for inactive corporations.  To determine how much your corporatio
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