# CostaRicaLaw.com > The Costa Rica Legal Information Site ## Posts - [Costa Rica Labor Code: Complete Guide for Employers and Employees](https://costaricalaw.com/uncategorized/costa-rica-labor-code-complete-guide-for-employers-and-employees/): Understanding Labor Law in Costa Rica Costa Rica has one of the most employee-protective labor systems in Latin America. The country’s labor laws are primarily governed by the Costa Rica Labor Code (Código de Trabajo), originally enacted in 1943 and subsequently amended numerous times to strengthen worker protections, regulate employment relationships, and establish employer obligations. Whether you are a foreign investor, business owner, employer, human resources professional, expat, or employee, understanding Costa Rican labor law is essential. Failure to comply with labor regulations can expose employers to significant liability, including severance claims, unpaid benefits, labor court judgments, fines, and social… - [Costa Rica Immigration ID Cards Explained: What Expats Need to Know About DIMEX and Residency Identification Documents in 2026](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-immigration-id-cards-explained-what-expats-need-to-know-about-dimex-and-residency-identification-documents-in-2026/): If you are living in Costa Rica—or planning to move here under a residency category such as Pensionado, Rentista, Investor, or Permanent Residency—your immigration identification document is one of the most important legal documents you will carry. Costa Rica’s Dirección General de Migración y Extranjería (DGME) recently issued a new circular updating the official list of immigration identification documents currently recognized in Costa Rica. The update comes through Circular DG-0011-03-2026, which replaces the prior 2025 circular and clarifies which immigration identification cards remain valid for foreigners in Costa Rica. This matters not only for immigration compliance, but also for banking,… - [Costa Rica May Make It Easier to Register a Corporate Email Address: What Companies Need to Know Right Now](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rica-may-make-it-easier-to-register-a-corporate-email-address-what-companies-need-to-know-right-now/): Important Update for Costa Rica Companies, Corporations, and LLCs (Sociedades Anónimas and SRLs) A significant legislative proposal is moving quickly through Costa Rica’s Legislative Assembly that could dramatically simplify how corporations register their official email address for legal notifications. If approved, the reform would eliminate the need for a notarial public deed in many cases and extend the current compliance deadline. However, as of today, this is still only a proposed bill—not yet law. That means the current deadline remains June 4, 2026, unless and until the new legislation is officially approved and published. What Is the Current Requirement? Under… - [Costa Rica Agrees to Receive Deported Migrants from the United States: What It Means in 2026](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-agrees-to-receive-deported-migrants-from-the-united-states-what-it-means-in-2026/): In March 2026, the government of Costa Rica entered into a controversial agreement with the United States to receive migrants deported from U.S. territory—even when those individuals are not Costa Rican nationals. This development has sparked debate across legal, political, and humanitarian circles, raising important questions about immigration policy, sovereignty, and regional cooperation. What Is the Agreement About? Under this agreement, Costa Rica has committed to temporarily receive migrants from third countries who have been deported from the United States. These individuals may originate from countries such as Venezuela, Haiti, or African nations and are part of broader U.S. deportation… - [How to Pay the Annual Costa Rica Company Tax Using TRIBU-CR](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/how-to-pay-the-annual-costa-rica-company-tax-using-tribu-cr/): Every Costa Rican corporation (sociedades anónimas and sociedades de responsabilidad limitada), whether active or inactive, is required to pay the Annual Legal Entity Tax (Impuesto a las Personas Jurídicas). This tax is due in January each year, and failure to pay it on time can result in serious consequences, including the rejection of filings at the National Registry and limitations on notarial certifications. Since the Ministry of Finance eliminated direct bank connectivity for tax payments, all payments must now be made through the TRIBU-CR platform or in person at specific banks. Fortunately, TRIBU-CR allows a practical solution for companies—especially inactive ones—by… - [Corporate Law Alert: Legal Documents Will Be Rejected if the Corporate Tax Is Not Paid](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/corporate-law-alert-legal-documents-will-be-rejected-if-the-corporate-tax-is-not-paid/): As of today, any document involving Costa Rican commercial entities must be up to date on the payment of the Corporate Legal Entity Tax (Impuesto a las Personas Jurídicas). Failure to comply will result in immediate rejection of the filing by the National Registry. This change has practical and immediate consequences for shareholders, directors, investors, and notaries alike—particularly in real estate transactions, corporate amendments, powers of attorney, and certifications. Company Related Filings Will Be Cancelled at the National Registry if the Tax Is Past Due If a corporation is delinquent in the payment of the corporate tax: Registrars will cancel… - [Costa Rica Investor Residency Immigration Resolution Explained (Official Translation & PDF)](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-investor-residency-immigration-resolution-explained-official-translation-pdf/): If you are applying for Residency in Costa Rica, sooner or later you will receive an official Immigration Administrative Resolution from the Dirección General de Migración y Extranjería (DGME). This document is the formal government decision that approves your temporary residency status in Costa Rica. It sets the conditions you must comply with, and explains the legal consequences if those conditions are not met. In this article, I will break down for you what a Costa Rica Immigration Resolution is, what it means for Residency applicants, and we provide direct access to both the Spanish original and a literal English… - [New Costa Rica Tax Resolution on Capital Gains Withholding for Non-Residents: What Buyers Must Know](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/new-costa-rica-tax-resolution-on-capital-gains-withholding-for-non-residents-what-buyers-must-know/): The Costa Rican Tax Administration (Dirección General de Tributación) has issued Resolution MH-DGT-RES-0051-2025, titled “Use of the Capital Gains Withholding Form – Non-Resident – 129 and repeal of Resolution MH-DGT-RES-0039-2025.” This new regulation establishes the mandatory use of Form 129 through the TRIBU-CR platform for declaring and paying the 2.5% capital gains withholding tax applicable when a non-resident sells real estate in Costa Rica. It also repeals the previous resolution MH-DGT-RES-0039-2025, simplifying compliance and aligning the process with the country’s new digital tax system, TRIBU-CR Legal Basis and Context The resolution is issued under the authority granted by several key… - [Costa Rica Tribunal Confirms Requirement of General Power of Attorney for RTBF Declarations](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rica-tribunal-confirms-requirement-of-general-power-of-attorney-for-rtbf-declarations/): If you are a foreigner who owns a company in Costa Rica, you are required each year to file the Transparency and Ultimate Beneficial Owners Registry (RTBF) declaration with the Central Bank. This declaration tells the government who really owns and controls the company. The recent court ruling means that you cannot just use a simple special power of attorney for your lawyer or accountant to file on your behalf. Instead, you must grant them a General Power of Attorney, which is a broader type of legal authorization signed before a Costa Rican notary and registered. Background of the Case… - [Costa Rica Moves to “Numbered Companies” for S.A. & S.R.L.](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rica-moves-to-numbered-companies-for-s-a-s-r-l/): As of June 2025, new Costa Rican companies Sociedad Anónima (S.A.- Corporaton) and Sociedad de Responsabilidad Limitada (S.R.L-Limited Liability Company)  in Costa Rica are identified only by the legal ID number (cédula jurídica). You don’t have the option anymore to pick a company name at incorporation. Instead, the National Registry assigns the number automatically, and every document must show that ID + the company type (e.g., “S.A.” or “S.R.L.” What exactly changed? 1) No name at incorporation (S.A. and S.R.L. ) Under Law No. 10.729 and the National Registry’s Circular DPJ-003-2025, new S.A. and S.R.L. entities “will only be identified… - [How to Get Costa Rican Citizenship: A Complete Guide Naturalization Options](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/how-to-get-costa-rican-citizenship-a-complete-guide-naturalization-options/): As Costa Rica has become a popular destination for many foreigners, so too has the desire to acquire Costa Rican citizenship. So if you are one of those that have considered becoming a citizen of Costa Rica this article will break down the process for you.   Whether you’re married to a Costa Rican, have Costa Rican parents, or have simply made this country your home over many years, Costa Rica offers several legal pathways to citizenship through naturalization. This guide outlines all the citizenship options under Costa Rica’s Constitution and the Law of Options and Naturalizations (Ley N.º 1155) and… - [New Email Registration Requirements for Costa Rican Companies: What You Need to Know](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/new-email-registration-requirements-for-costa-rican-companies-what-you-need-to-know/): As of  June 4, 2025, Costa Rica has implemented a significant change to the registration requirements for companies. These changes, introduced under Law No. 10.597, require the inclusion of a valid email address as an official means of notification for all companies registered in Costa Rica. Below is a breakdown of the key points and what company owners must do to comply. Who Is Affected? New Companies (formed on or after June 4, 2025): Must include an email address in their founding documents. Omitting the email will result in a registration defect, preventing approval. Existing Companies (registered before June 4,… - [Costa Rica Rental Property Law Explained: Vacation Rentals vs Long-Term Rentals](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/costa-rica-rental-property-law-vacation-rentals-vs-long-term-rentals/): If you’re considering renting property in Costa Rica—whether as a landlord or a tenant—understanding the difference between a vacation rental and a long-term rental is essential. The distinction affects not just the duration and pricing, but also your rights, responsibilities, and even the eviction process. In this article, I will explain Costa Rica’s rental legislation, when a rental is classified as a temporary tourism lodging (vacation rental), and when it becomes a residential tenancy governed by the Costa Rica Tenancy Law Ley General de Arrendamientos Urbanos y Suburbanos Costa Rica’s Rental Law Structure Costa Rica has two distinct legal structures… - [Costa Rica's RTBF Filing Deadline: April 30, 2025](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/costa-ricas-rtbf-filing-deadline-april-30-2025/): If you own or manage a legal entity in Costa Rica, it’s crucial to be aware of the upcoming deadline for the Transparency and Final Beneficiaries Registry (RTBF). The annual declaration must be submitted between April 1 and April 30, 2025. This requirement applies to corporations, trusts, non-profits, and other legal entities registered in the country What is the RTBF? The RTBF is an initiative by the Central Bank of Costa Rica aimed at enhancing transparency and preventing financial crimes such as money laundering and tax evasion. It mandates that legal entities disclose information about their ultimate beneficial owners (UBOs)—the… - [What is the Costa Rica Luxury Home Tax ?](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/what-is-the-costa-rica-luxury-home-tax/): The Costa Rica Luxury Home Tax (officially known as Impuesto Solidario para el Fortalecimiento de Programas de Vivienda, or Solidarity Tax for Strengthening Housing Programs) is an annual tax on high-value residential properties. Introduced in 2009, the tax is designed to help fund affordable housing and social programs across the country. If you own or plan to buy luxury real estate in Costa Rica, understanding this tax is essential to avoid penalties and stay compliant. Calculation of the Luxury Home Tax: The Luxury Home Tax is calculated based on a progressive rate system that considers the property’s construction value. The… - [The History of Coffee in Costa Rica: A Brew That Shaped a Nation](https://costaricalaw.com/costa-rica-facts/costa-rica-history/the-history-of-coffee-in-costa-rica-a-brew-that-shaped-a-nation/): How Coffee Arrived in Costa Rica Coffee, the beloved beverage that fuels mornings around the world, has a rich and surprising history in Costa Rica. The story begins in 1791, when Costa Rica was a struggling Spanish colony plagued by poverty and disease. The then-governor, José Vázquez y Téllez, sought ways to revive the economy through agriculture. He reached out to Agustín de Gana, a Portuguese merchant based in Panama, who played a crucial role in introducing coffee to the country. De Gana sent two arrobas (about 50 pounds) of coffee seeds via the ship Nuestra Señora de los Ángeles,… - [Costa Rica Proposes New Law to Regulate Tourist Visas and Strengthen Immigration Control](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-proposes-new-law-to-regulate-tourist-visas/): Costa Rica has long been a popular destination for expats, digital nomads, and long-term tourists. However, a new proposed immigration law seeks to regulate tourist re-entry and strengthen migration control, effectively putting an end to the widely used practice known as the “visa run.” If approved, this law will prevent indefinite tourist stays, increase fines for overstaying, and enforce stricter re-entry rules. In this article, we’ll break down the key aspects of the proposed law, its intent, and what it means for Costa Rica’s future. What is the Intent of the Proposed Law? The proposed law, officially titled “Ley para… - [Real Estate Market Prices in Costa Rica for 2025: Trends and Insights](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/real-estate-market-prices-in-costa-rica-for-2025-trends-and-insights/): Costa Rica’s real estate market prices are trending upwards in 2025.  In this article we review the findings published by “El Financiero” a Costa Rica financial publication that has taken the task of doing a real estate pricing analysis in most of the country, offering insights into pricing trends and regional variations. In 2025, property values have reached new heights, influenced by factors such as increased demand in key areas, limited land availability in the Greater Metropolitan Area (GAM), and the influence of tourism on coastal markets. This blog delves into the factors shaping the market, the most and least… - [Judicial Corruption in Costa Rica: Analyzing Challenges and Reforms](https://costaricalaw.com/costa-rica-legal-topics/criminal-law-in-costa-rica/judicial-corruption-in-costa-rica-analyzing-challenges-and-reforms/): Corruption within the judiciary poses a significant threat to democracy and the rule of law. Costa Rica, despite its reputation as a stable democracy, is not immune to this issue. Recent reforms and ongoing efforts highlight the complexity of addressing judicial corruption and the challenges of ensuring justice. This article examines two perspectives: the Costa Rican Supreme Court’s new initiative to combat corruption and the insights from experts addressing systemic hurdles within the country’s legal framework. The Supreme Court’s Anti-Corruption Initiative In December 2024, the Supreme Court of Justice approved the Judicial Sanctions Regime Law, aimed at enhancing the fight… - [Costa Rica Immigration Online Platform Was Under Cyber Attack](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-immigration-online-platform-was-hacked/): Costa Rica’s Department of Immigration (Dirección General de Migración y Extranjería (DGME)) faced a significant cybersecurity breach that disrupted its online services. The  cyber attack, which began  the second week of November , led to the suspension of the official website (www.migracion.go.cr) as a precautionary measure to protect user information and prevent further system vulnerabilities.  Despite the website’s being down, the DGME maintained that critical operations functioning. However, users are  unable to access online services such as reviewing residency requirements, scheduling residency appointments. To address this loss of online access, the DGME provided alternative methods for appointment scheduling: Call Center:… - [New Requirement for Costa Rican Companies: Designating an Email for Government Notifications](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/new-requirement-for-costa-rican-companies-designating-an-email-for-government-notifications/): A new law in Costa Rica, Law No. 10597, introduces a significant requirement for all Costa Rican companies registered and operating in the country.  Published on December 3, 2024, this law mandates that companies designate an official email address to receive notifications from administrative and judicial government authorities. This move intends to make it easier for the government to initiate administrative and legal proceedings against companies without having to personally serve the legal representative as is currently the standard.  Below, we break down the key aspects of the law and what companies need to do to comply. Key Changes Introduced… - [Living in Escazú, Costa Rica: Pro’s and Cons](https://costaricalaw.com/living-in-costa-rica/living-in-escazu-costa-rica-pros-and-cons/): Nestled in the foothills of the mountains west of San José, Escazú is one of Costa Rica’s most sought-after places to live, especially among expats. Known for its upscale amenities, stunning views, and proximity to the capital city, Escazú offers a mix of modern conveniences and traditional charm. However, like any location, living in Escazú comes with both advantages and drawbacks. Let’s explore the pros and cons of living in Escazú and examine the differences between its three primary neighborhoods: San Rafael, Escazú Center, and San Antonio. Pros of Living in Escazú Modern Amenities: Escazú is home to some of… - [Costa Rica Implements Tax Tracking for Airbnb: What You Need to Know](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/costa-rica-implements-tax-tracking-for-airbnb-what-you-need-to-know/): Costa Rica’s Department of Revenue Dirección General de Tributación (DGT) has introduced new regulations to track and tax individuals earning income through platforms like Airbnb. This initiative is based on Costa Rica’s commitment to the OECD Model Rules for Reporting by Platform Operators, aiming to ensure compliance with global tax standards and reduce under-the-radar income streams. What the New Regulations Entail Published on April 29, the resolution obligates digital platform operators like Airbnb and others to report detailed information about users who earn income via their platforms. Key data points include: User Identification: Full legal names and other identifying details… - [Costa Rica Shines at the 2024 International Living Bootcamp in Las Vegas](https://costaricalaw.com/living-in-costa-rica/costa-rica-shines-at-the-2024-international-living-bootcamp-in-las-vegas/): The 2024 International Living Bootcamp, held in  Las Vegas, once again attracted a large and diverse crowd of potential expatriates, retirees, and global nomads all eager to explore the opportunities for a new life abroad. The event gathered people from across the United States and Canada, all curious about destinations that offer both a high quality of life and financial benefits. One destination stood out among the rest: Costa Rica, which continues to be the most popular choice for those considering retirement abroad. Here’s a look at what made Costa Rica a standout at this year’s bootcamp and why it… - [Top Mistakes to Avoid When Buying Property in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/top-mistakes-to-avoid-when-buying-property-in-costa-rica/): The popularity of Costa Rica has grown significantly over the years.  That demand has made it a dream destination for many expats, with its stunning beaches, great climate, and very welcoming people.  Many expats move to Costa Rica and rent first but many others prefer the idea of owning property for many different reasons.  There is the appeal of the beaches, a mountain retreat, or an investment property that provides them with a monthly income. However, buying property in Costa Rica isn’t without its challenges. To help make your purchase smooth and trouble-free I have compiled a list of the… - [How to Move to Costa Rica from the US: A Step-by-Step Guide](https://costaricalaw.com/moving-to-costa-rica/how-to-move-to-costa-rica-from-the-us-a-step-by-step-guide/): Moving to Costa Rica from the US has become an attractive option for retirees, digital nomads, and families looking to change their lifestyle.  Costa Rica has been  welcoming expats since the 1970’s and the popularity of the country continues to grow.  With plenty of expat communities, and a relatively affordable cost of living, Costa Rica is an ideal destination for many. This guide will walk you through the essential steps to ensure a smooth relocation. Why Move to Costa Rica? Costa Rica is known for nature.  It has stunning beaches, biodiversity, and the “ticos” are very friendly towards foreigners. It… - [Using a U.S. Trust to Own Shares of a Costa Rican Company: An Estate Planning Tool for U.S. Citizens](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/using-a-u-s-trust-to-own-shares-of-a-costa-rican-company-an-estate-planning-tool-for-u-s-citizens/): As more U.S. citizens purchase real estate or establish businesses in Costa Rica, it becomes increasingly important to structure ownership in a way that aligns with U.S. estate planning goals while ensuring compliance with both U.S. and Costa Rica law.  One way to accomplish this goal is to use a U.S. trust to own the shares of your Costa Rican company. This article explores how this structure works. Understanding the Share Ownership Structure In Costa Rica, non-citizens can own real estate either in their individual names or through a Costa Rican LLC.  For liability reasons and ease of transfer some… - [Costa Rica Immigration Residency Application Rejection](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-department-of-immigration-residency-rejection/): The Department of Immigration of Costa Rica passed a new directive that came into effect on July 1, 2024.  The directive, RESOLUCIÓN Nº D. JUR-220-05-2024-JM-ABM was aimed at streamlining the online and physical filing requirements for applications related to several different type of immigration categories filed before the Department of Immigration.  This also includes the most common categories applied for by expats in Costa Rica which are Pensionado, Rentista and Inversionista. Clearing up the Case Backlog Immigration has been under pressure with accumulated files due to a surge of demand for residency, refugee and wok applications to stay in Costa… - [Massive Property Fraud Ring in Costa Rica: 300 Properties Stolen and $13 Million in Bitcoin Transacted in a Day](https://costaricalaw.com/costa-rica-legal-topics/criminal-law-in-costa-rica/massive-property-fraud-ring-in-costa-rica-300-properties-stolen-and-13-million-in-bitcoin-transacted-in-a-day/): In a major operation spearheaded by the Costa Rican Ministry of Public Security and the Judicial Investigation Agency (OIJ), nearly fifty raids were conducted across several provinces, including Alajuela, Heredia, Cartago, San José, and Puntarenas, to dismantle a sophisticated criminal network involved in property fraud. This extensive effort is aimed at disrupting a group that is believed to have illegally acquired up to 300 properties. The Masterminds Behind the Fraud The criminal organization, named “Madre Patria,” was led by two Spaniards, Gómez, 42, and León, 41. These individuals orchestrated the fraudulent acquisition of properties through two main methods: Property Theft… - [Highlights from the 2024 International Living Fast Track Costa Rica Event](https://costaricalaw.com/costa-rica-facts/travelling-to-costa-rica/highlights-from-the-2024-international-living-fast-track-costa-rica-event/): The 2024 Fast Track Costa Rica event, sponsored by International Living, was a resounding success, bringing together expats, aspiring movers, and experts to share insights and experiences about life in Costa Rica. As an exhibitor and speaker, we had the incredible opportunity to connect with a diverse audience and provide valuable information about moving to Costa Rica. A Fun and Information Packed Event The event was a hub of activity, filled with enthusiastic attendees eager to learn more about the opportunities that await in Costa Rica. From the moment the doors opened, the venue was buzzing with energy and excitement.… - [Costa Rica Extends Deadline for RTBF Beneficial Owner Disclosure Forms to October 2024](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/costa-rica-extends-deadline-for-rtbf-beneficial-owner-disclosure-forms-to-october-2024/): The Costa Rica government has extended the deadline for filing the Mandatory 2024 Shareholder / Beneficial owner disclosure form known locally as the RTBF filing.  By way of Executive Decree N° 44390-H the Treasury Department has extended the filing to start from October 1 to the 31 of 2024. The reason for this extension was a controversial requirement by the tax department forcing filers to grant a General Power of Attorney (Poder Generalisimo) to any third party authorized to do the filing.   In the past the regulations allowed the use of a Special Power of Attorney (Poder Especial) which is… - [As an Expat in Costa Rica: Do You Need to Own a Car?](https://costaricalaw.com/costa-rica-legal-topics/driving-in-costa-rica/as-an-expat-in-costa-rica-do-you-need-to-own-a-car/): Moving to Costa Rica as an expat presents exciting opportunities and adjustments, with transportation being a key consideration. The question of whether you need to own a car in Costa Rica depends on various factors, including your location, lifestyle preferences, and individual needs. Let’s explore this in detail. The Lifestyle: Urban vs. Rural Living: Costa Rica offers diverse living environments, from bustling urban centers like San José to serene rural communities. In major cities such as San José, Heredia, and Alajuela, as well as tourist hubs, public transportation options including buses, taxis, and sometimes Uber, are available and can suffice… - [Discovering Costa Rica's Top Boat Marinas: A Guide to a Maritime Paradise](https://costaricalaw.com/costa-rica-facts/travelling-to-costa-rica/discovering-costa-ricas-top-boat-marinas-a-guide-to-a-maritime-paradise/): Costa Rica is renowned for its incredible national parks and vibrant wildlife. But for boat enthusiasts, it’s the country’s boat marinas that truly captivate. Offering more than just a mooring spot, these marinas serve as gateways to exploring pristine waters, indulging in luxury amenities, and enjoying eco-friendly adventures. In this guide, we’ll navigate through the best boat marinas in Costa Rica, highlighting what each one has to offer. Marina Pez Vela – Quepos Situated in the serene town of Quepos on the Pacific coast, Marina Pez Vela blends world-class facilities with breathtaking natural beauty. This marina is not only a… - [Overview of Costa Rica's Disability Law 7600](https://costaricalaw.com/costa-rica-medical-and-healthcare/overview-of-costa-ricas-disability-law-7600/): Costa Rica adopted legislation in 1996 to address the needs of persons with disabilities. This landmark initiative officially titled “Equal Opportunities for Persons with Disabilities,” Law 9600 signaled a significant commitment to accessibility for those with disabilities in Costa Rica. Costa Rica has made significant strides in becoming a disability-friendly country, offering opportunities and facilities that cater to the needs of all individuals, regardless of their physical or cognitive abilities.  There is certainly alot of more work to accomplish since many areas of the country still lack the required infrastructure.  However, there are projects aimed at improving accessibility in public… - [Why is the Costa Rica Colon Strengthening over the US Dollar: A Closer Look at Monetary and Exchange Policies](https://costaricalaw.com/costa-rica-facts/costa-rica-economy/why-is-the-costa-rica-colon-strengthening-over-the-us-dollar-a-closer-look-at-monetary-and-exchange-policies/): In recent years, Costa Rica has witnessed significant changes in its economy, particularly in the exchange rate dynamics between the Costa Rican colón and the US dollar. Traditionally, fluctuations in the exchange rate have raised concerns across both economic and everyday life spheres for Costa Ricans; however, the recent trend of colón appreciation has sparked an even deeper debate about the country’s monetary and exchange policies. Causes of the Colón’s Appreciation The Central Bank of Costa Rica has played a pivotal role in this change of policy. In June 2022, it implemented significant measures to mitigate the effects of a… - [Costa Rica Upholds Social Security Contributions for Pensionado, Rentista, and Investor Residents](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/costa-rica-upholds-social-security-contributions-for-pensionado-rentista-and-investor-residents/): In a significant legislative development, Costa Rica has decided to maintain the requirement for Pensionado, Rentista, and Investor status holders to contribute to the Costa Rican Social Security Fund (CCSS). This decision follows a thorough review and eventual rejection of a proposed bill that sought to exempt these groups from mandatory social security contributions. The Legislative Proposal The bill aimed to amend Articles 7 and 80 of the General Immigration Law No. 8764 to exempt investors, retirees, and Rentistas from contributing to the Costa Rica Social Security Health Care CCSS. Proponents argued that since these expat groups typically do not… - [What do you need to know to be part of the Ciudadano de Oro program in Costa Rica?](https://costaricalaw.com/costa-rica-facts/culture-and-lifestyle/what-do-you-need-to-know-to-be-part-of-the-ciudadano-de-oro-program-in-costa-rica/): By joining the “Ciudadano de Oro” or “Golden Citizen” program in Costa Rica, you can avoid long and tedious waits, marking a significant milestone in your life journey. This esteemed status is awarded to individuals who, having reached the age of 65 and legally resided in Costa Rica for a minimum of three years, are recognized for their contributions. As a Golden Citizen, you will enjoy a range of benefits and privileges designed to enhance your quality of life throughout your retirement years in Costa Rica To become a “Ciudadano de Oro” or “Golden Citizen” in Costa Rica, you need… - [Understanding Escrow in Costa Rica Real Estate Transactions](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/understanding-escrow-in-costa-rica-real-estate-transactions/): In Costa Rica, the real estate market has been very active during the past few years, attracting both domestic and international buyers and investors. To ensure transactions are secure, escrow services play a pivotal role. Understanding how escrow operates within this context can provide both buyers and sellers with peace of mind during the property purchase process What is Escrow? Escrow is a legal arrangement where a third party temporarily holds money or assets until certain conditions are met. In real estate, it ensures that transactions are conducted smoothly and all parties fulfill their contractual obligations. The escrow agent should… - [Strengthening Protections for the Elderly in Costa Rica: New Legal Reforms](https://costaricalaw.com/costa-rica-legal-topics/civil-law/strengthening-protections-for-the-elderly-in-costa-rica-new-legal-reforms/): Costa Rica has always stood out as a country that has respect and care for its senior population, embodying a tradition that venerates the elderly. This tradition is not merely a cultural footnote; it is woven into the very fabric of Costa Rican society, where older adults are revered as custodians of wisdom and family heritage. Recently, Costa Rica’s Legislative Assembly has passed Law 10455, which significantly amplifies the legal protections afforded to older adults against various forms of abuse. The new law meticulously updates and extends the provisions within the existing law for the protection of the elderly,  aiming… - [Ultimate Guide for Pet Owners: How to Safely Bring Your Pets to Costa Rica](https://costaricalaw.com/costa-rica-facts/pets-in-costa-rica/ultimate-guide-for-pet-owners-how-to-safely-bring-your-pets-to-costa-rica/): Bringing your beloved pets along when traveling to Costa Rica can add an extra layer of joy and companionship to your adventure. However, it’s essential to be well-prepared and informed about the regulations and procedures involved in bringing pets into the country. This guide aims to provide pet owners with valuable information and tips for a smooth and stress-free experience for both themselves and their four-legged friends. Understanding The Regulations Before planning your trip, it’s crucial to familiarize yourself with the entry requirements for pets into Costa Rica. The country has specific requirements and regulations for bringing dogs and cats… - [Costa Rica Legislation Makes a Move Against Cash Transactions](https://costaricalaw.com/costa-rica-legal-topics/banking-laws-and-regulations/costa-rica-legislation-makes-a-move-against-cash-transactions/): The Costa Rica legislative assembly has put forward a law, Bill N.º 20.438, which could significantly curtail the freedom of its citizens to engage in cash transactions. Ratified with a motion of reiteration on April 1, 2024, this proposed legislation seeks to eliminate the use of cash for transactions over $10,000, ostensibly to combat money laundering and terrorism financing. However, this move has sparked a debate about the implications for personal freedom and the right to use cash. This article looks at the proposed law in more detail and its potential ramifications for the use of cash in Costa Rica.… - [Understanding the Requirement of Filing the D-195 Informational Tax Form for Inactive Companies in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/understanding-the-requirement-of-filing-the-d-195-informational-tax-form-for-inactive-companies-in-costa-rica/): In Costa Rica, the Tax Department  (Dirección General de Tributación) has established a formal duty for all inactive legal entities to file an informational tax form known as D-195. This requirement, mandated through Resolution MH-DGT-RES-0007-2023, serves as a means to gather essential financial information from inactive companies. The Filing Deadline The deadline for submitting the D-195 form is April 30th of each calendar year. This declaration must summarize the assets and obligations of the inactive legal entity for the preceding fiscal year, covering the period from January 1st to December 31st. Failure to comply with this obligation carries sanctions outlined… - [Boosting Foreign Investment: Costa Rica's Strategic Triumph](https://costaricalaw.com/costa-rica-legal-topics/business-and-investment-law/boosting-foreign-investment-costa-ricas-strategic-triumph/): In a striking demonstration of economic resilience and strategic foresight, Costa Rica has set a new benchmark in attracting foreign direct investment (FDI), marking a year of unprecedented growth. With a reported FDI influx of $3.921 billion for the year 2023, the nation not only surpassed its annual target by an astonishing 131% but also recorded a 24% increase from the preceding year’s total of $3.163,9 million. This achievement underscores Costa Rica’s emergence as a magnet for international investors, driven by its robust value proposition and strategic initiatives. Free Trade Zones The breakdown of investment regimes reveals a predominant inclination… - [Costa Rican Bar Association Challenges New Corporate Transparency Regulations](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rican-bar-association-challenges-new-corporate-transparency-regulations/): In a significant development that underscores the intricate balance between regulatory compliance and legal frameworks, the Costa Rican Bar Association (Colegio de Abogados y Abogadas de Costa Rica – CAACR) has raised concerns over the new regulations introduced by the government. These regulations, part of the Transparency and Final Beneficiaries Registry (RTBF), have sparked a debate on their adherence to the country’s legal hierarchy and principles of legality. At the heart of the controversy is the recent decree issued by the Ministry of Finance, which amends the RTBF regulations to mandate that only legal representatives with full power of Attorney… - [Easier Driver's License Validation for Foreigners in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/driving-in-costa-rica/easier-drivers-license-validation-for-foreigners-in-costa-rica/): Costa Rica is in the process of reforming its Traffic Law to make it easier for foreigners with valid driving licenses to drive in the country. Previously, foreigners could drive for only three months with their foreign license. The new initiative would allow them to drive for the same period as their visa permits, eliminating the three-month limitation and the requirement for continuous stay in the country for license validation. This change particularly benefits tourists and those with approved or in-process immigration status, enhancing mobility and simplifying the validation process. The Essence of the Reform The proposed law would remove… - [Employer Obligations for Employee Insurance with the Costa Rican Social Security Administration (CCSS)](https://costaricalaw.com/costa-rica-legal-topics/labor-law/employer-obligations-for-employee-insurance-with-the-costa-rican-social-security-administration-ccss/): In Costa Rica, employers are obligated to ensure that all their employees are registered with the Costa Rican Social Security Administration (Caja Costarricense de Seguro Social (CCSS)). This includes both full-time and part-time workers across all sectors. The CCSS is a critical institution in Costa Rica, providing health and pension benefits to the country’s workforce. Here, we’ll delve into these obligations and illustrate the process using the example of a caretaker on a property earning 400,000 Colones per month. Understanding Employer Contributions to the CCSS Employers must contribute to three main categories on behalf of their employees: health insurance, pension… - [Post-Closing Essentials for Property Buyers in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/post-closing-essentials-for-property-buyers-in-costa-rica/): Purchasing property in Costa Rica is an exciting venture, but it’s the steps taken after closing that often determine the smoothness of your transition into being a new property owner. While the process leading up to the closing involves thorough due diligence—like checking the property’s status in the Property Registry, ensuring no liens, encumbrances or easements, and verifying property and municipal tax payments—the journey doesn’t end there. Here’s a comprehensive guide on what you need to do post-closing to ensure everything is in order. Update Ownership Records at the Local Municipal government. After the euphoria of closing day, your first… - [The Essential Role of Home Inspections In Costa Rica Real Estate Purchase](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/the-essential-role-of-home-inspections-in-costa-rica-real-estate-purchase/): When it comes to purchasing residential property in Costa Rica, the process can be as thrilling as it is complex.  Whether you’re a retiree looking for a peaceful haven, an investor eyeing an income-producing opportunity, or a professional seeking a lifestyle change, understanding the importance of a home inspection is paramount in making an informed decision. The Value of Home Inspections in Costa Rica The concept of doing a home inspection was imported to Costa Rica by U.S. property buyers since among the locals it was not a commonplace practice.  As the number of foreign buyers grew in Costa Rica… - [New requirements and filing deadline for the Beneficial Owner Transparency Filing (RTBF)](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/new-requirements-and-filing-deadline-for-the-beneficial-owner-transparency-filing-rtbf/): The RTBF Beneficial Owner Transparency laws is a requirement for Costa Rica companies to file an annual form with the Central Bank of Costa Rica disclosing all company shareholders or beneficial owners, ensuring that the individuals who ultimately own or control a legal entity are identified and reported. This measure seeks to prevent misuse of corporate structures for illicit purposes such as money laundering, fraud, and tax evasion. 2024 Filing Date Extended The filing of the form is generally required from April 1 – April 30 of each year.   However, for 2024 the filing has been extended to July 1… - [Understanding Costa Rica's Transparency and Final Beneficiaries Registry (RTBF) Regulations](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/understanding-costa-ricas-transparency-and-final-beneficiaries-registry-rtbf-regulations/): Costa Rica published the new regulations to comply with the Transparency and Final Beneficiaries Registration Law.   (Registro de Transparencia y Beneficiarios Finales – RTBF).  Enforced by Executive Decree No. 44390-H, these regulations serve as a basis to enforce compliance.  This blog post delves into the specifics of these regulations, clarifying the legal requirements for compliance. Overview of the RTBF Regulations The RTBF, established under Law No. 9416 (Law to Improve the Fight Against Tax Fraud), mandates that certain entities disclose their final beneficiaries to a centralized registry managed by the Costa Rican Central Bank. This measure aims to peel away… - [The Promissory Note in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/business-and-investment-law/the-promissory-note-in-costa-rica/): Promissory notes, known as “Pagaré” in Costa Rica, are widely used as a financial instrument in commercial transactions. They are a formal and unconditional promise made by the signer to pay a specific sum of money to another party at a specified date or on-demand. The enforceability and regulation of promissory notes in Costa Rica are grounded in the country’s Commercial Code, which outlines the necessary conditions and formalities for these documents to be legally valid. This blog article will delve into the critical portions of the Commercial Code that apply to promissory notes in Costa Rica and discuss how… - [Costa Rica Income Tax Filing Deadline](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/costa-rica-income-tax-returns-are-due/): As the deadline for filing income taxes in Costa Rica approaches, it’s crucial for all companies, including those inactive, to prepare their financial statements and tax filings for the tax period of 2023. The Costa Rican tax authorities have set March 15, 2024, as the deadline for this obligation. This article will guide you through the essentials of the process, ensuring compliance and avoiding potential penalties. Overview of the Requirement In Costa Rica, both active and inactive companies are required to file annual income tax returns. This requirement aims to ensure that all entities are accounted for and compliant with… - [Understanding Adverse Possession (Usucapión) in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/understanding-adverse-possession-usucapion-in-costa-rica/): In the realm of property law, adverse possession, known in Costa Rica as “Usucapión,” is a principle that allows a person to claim ownership of land based on the doctrine of adverse possession. This legal concept has profound implications when the land is zoned as being agricultural land since it brings into play provisions of the Agricultural legal code. This article will explore the elements that lead to a claim of adverse possession in agriculture and the best strategies to avoid such claims. What is Adverse Possession? Adverse possession is a legal doctrine that enables an individual who possesses the… - [Costa Rica's Union de Hecho – Common Law Marriage provision reduced from 3 to 2 Years](https://costaricalaw.com/costa-rica-legal-topics/marriage-and-family-law/costa-ricas-union-de-hecho-common-law-marriage-provision-reduced-from-3-to-2-years/): Costa Rica amended the  “Union de Hecho” (Common-Law Marriage) legal provisions. This modification reduced the requisite period for a relationship to be recognized as a common-law marriage from three years to just two. This shift has profound implications for the rights and obligations of cohabiting couples in Costa Rica. Understanding Union de Hecho Before delving into the implications of this legislative change, it’s essential to understand what Union de Hecho entails. In Costa Rica, the public, notorious, unique, and stable de facto union is a legal recognition of a couple’s relationship, akin to marriage, without the formalities of a marriage… - [Recognition of Foreign Divorce Decrees in Costa Rica: A Comprehensive Guide](https://costaricalaw.com/costa-rica-legal-topics/marriage-and-family-law/recognition-of-foreign-divorce-decrees-in-costa-rica-a-comprehensive-guide/): If you have concluded a divorce proceeding in a country other than Costa Rica and you now need to have that divorce decree recognized within Costa Rica you will need to follow a judgment recognition process to ensure that your foreign divorce is recognized in Costa Rica. The Legal Framework for Recognition of Foreign Divorce Decrees In Costa Rica, a foreign divorce decree must go through a formal process of recognition (or “exequatur”) before it is considered valid. This process is governed by the Second Chamber of the Supreme Court of Justice, which is responsible for determining whether foreign judgments,… - [Navigating the Probate Process for Shares of Stock in Costa Rican Companies](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/navigating-the-probate-process-for-shares-of-stock-in-costa-rican-companies/): When a shareholder of a Costa Rican company passes away, transferring their shares to heirs or beneficiaries involves a specialized legal process known as probate. In Costa Rica, this process can be handled through a Notary Probate Process, which is a streamlined procedure that allows for the efficient transfer of assets without the need for a court intervention. Understanding how to navigate this process is crucial for ensuring that the shares are transferred according to the deceased’s wishes and in compliance with Costa Rican law. Understanding the Costa Rican Notary Probate Process In Costa Rica, the Notary Probate Process is… - [Unveiling the Costa Rica Land Registry Regularization Program: A Step Towards Legal Clarity](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/unveiling-the-costa-rica-land-registry-regularization-program-a-step-towards-legal-clarity/): In Costa Rica, the “Programa de Regularización Catastral” stands as a pivotal initiative aimed at enhancing the accuracy and reliability of property records within the country’s land registry system. This program represents a significant step towards ensuring legal clarity and security for property owners, fostering a more transparent and efficient real estate market. In this article, we delve into the objectives and workings of this initiative , shedding light on its importance for both current and prospective property owners in Costa Rica. The Program’s Goals: Ensuring Accuracy and Legal Security The primary objective of the Costa Rica Land Registry Regularization… - [Why Costa Rica Is Considered Ungovernable](https://costaricalaw.com/costa-rica-facts/politics-in-costa-rica/why-costa-rica-is-considered-ungovernable/): The notion that Costa Rica has become ungovernable is a topic that has gained momentum in recent discussions, particularly in light of the country’s political landscape. A detailed analysis of the situation reveals a complex interplay of factors that contribute to this perception, including the country’s electoral system, the distribution of political power, and the challenges inherent in governance under a multipartidist system. Electoral Vibrancy vs. Governance Challenges Costa Rica vibrates with optimism and energy during election seasons, with streets filled with hope and the belief that change is possible. However, this optimism often faces a harsh reality post-election, when… - [Owning Property in Costa Rica: Personal Name vs. Costa Rican LLC](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/owning-property-in-costa-rica-personal-name-vs-costa-rican-llc/): When it comes to owning property in Costa Rica, you have the option of holding it either in your personal name or through a Costa Rica company (LLC). Let’s explore the pros and cons of each ownership approach: Ownership in your Personal Name Pros: Simplicity and Direct Control: Owning property in your personal name offers simplicity. You have direct control over the real estate asset, making it easier to manage, sell, or transfer. There’s no need to navigate corporate governance, compliance or deal with additional administrative tasks associated with owning property in the name of a Limited Liability Company (LLC). Lower Initial… - [Costa Rica's High Pesticide Use: Causes and Implications](https://costaricalaw.com/costa-rica-legal-topics/environmental-law/costa-ricas-high-pesticide-use-causes-and-implications/): Costa Rica, known for its rich biodiversity and commitment to environmental preservation, presents a paradox with its high pesticide use. This article explores the reasons behind Costa Rica’s substantial pesticide consumption, its impacts, and the steps being taken to address this issue. The Scale of Pesticide Use in Costa Rica Costa Rica ranks among the top countries worldwide in terms of per capita pesticide use. National data show that the total importation of pesticides increased from 16.4 million kilograms of active ingredient (k.i.a) in 2021 to 16.8 k.i.a in 2022 (that is, a 2.5%) while exports grew by 6.2% (MAG,… - [Understanding Mandatory Worker's Compensation Insurance in Costa Rica: A Comprehensive Guide](https://costaricalaw.com/costa-rica-legal-topics/insurance-law/understanding-mandatory-workers-compensation-insurance-in-costa-rica-a-comprehensive-guide/): Understanding the nuances of Worker’s Compensation Insurance is crucial for both employers and employees. This article aims to demystify the mandatory nature of this insurance and elucidate how the Workers Compensation policy functions in Costa Rica. The Mandate of Worker’s Compensation Insurance Under Costa Rican law, specifically Law 6727 on occupational risks, Worker’s Compensation Insurance is more than just a legal formality—it’s a fundamental right for employees and a critical responsibility for employers. This law unequivocally states that insurance against occupational risks in all labor activities is not only mandatory but also universal and compulsory. An employer who does not… - [The Agricultural Estate Lot in Costa Rica – An Anomaly ?](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/the-agricultural-estate-lot-in-costa-rica-an-anomaly/): In Costa Rica, it is common in rural areas to find pieces of land that are marketed as Estate Lots and known locally as “Quintas”.  These properties are generally parcels of land that are greater than 5,000 m2 (53,819.55 Sq. Ft. / 1.23 acres) Why do Agricultural Estate Lots Exist ? Estate lots exist in Costa Rica due to an anomaly in the Costa Rican Agrarian Law designed to protect small farmers when Costa Rica was mostly an agriculturally based country.  The idea was to protect small family agricultural parcels that were the backbone of Costa Rica.  Article 49 of… - [Understanding Costa Rica's Tax Incentives for Investors and Retirees](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/understanding-costa-ricas-tax-incentives-for-investors-and-retirees/): Costa Rica, has long been one of the top retirement destinations.  In order to attract investors and retirees the country passed a law to provide tax incentives to those who move to Costa Rica under one of the approved residency categories that qualify for the benefits.  The Law No. 9996, designed to attract foreign nationals under these categories, offers significant fiscal benefits. Here’s an in-depth look at what these incentives entail and how they can be advantageous for those looking to relocate or invest in Costa Rica. A. Fiscal Incentives for Qualified Individuals 1. Who Qualifies? Foreign nationals classified as… - [Understanding the Notary Probate Process in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/understanding-the-notary-probate-process-in-costa-rica/): Probate processes can be intricate and daunting, particularly when dealing with the legal systems of different countries. Costa Rica, with its unique approach to notary probate proceedings, offers an interesting case study. In this article, we’ll delve into the notary probate process in Costa Rica, providing insights into how it functions and what parties involved can expect. The Involvement of a Notary is Optional A key aspect of Costa Rican law is the optional involvement of a notary in the succession process. This choice offers flexibility to the parties involved, allowing them to decide whether they want to handle the… - [Discover the Thrill of Pickleball in Costa Rica](https://costaricalaw.com/costa-rica-facts/playing-in-costa-rica/discover-the-thrill-of-pickleball-in-costa-rica/): Pickleball, a paddle sport that combines elements of badminton, tennis, and table tennis, has been gaining international popularity over the years, and Costa Rica is no exception. This Central American paradise, known for its lush rainforests, stunning beaches, and rich biodiversity, is also becoming a hotspot for pickleball enthusiasts. Here’s a look at how pickleball is played in Costa Rica and where you can enjoy this exciting sport. The Growth of Pickleball in Costa Rica Pickleball in Costa Rica has seen a significant surge in popularity. It appeals to both locals and tourists alike, offering a fun and social way… - [The Top Places for Expats to Live in Costa Rica](https://costaricalaw.com/living-in-costa-rica/the-top-places-for-expats-to-live-in-costa-rica/): Costa Rica has a variety of landscapes and lifestyles that have attracted expats from all over the world for many years.  With its diverse regions, each offering unique experiences and lifestyles, it can be hard to decide where to settle down and live. Here’s a guide to the top places for expats to consider in Costa Rica. The Central Valley The Central Valley, renowned for its spring-like weather, is a favorite among expats.   There are several cities and towns in the Central Valley that provide many of the conditions that expats are looking for in Costa Rica.  Let’s check out… - [Understanding Court Probate and Notarial Probate in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/understanding-court-probate-and-notarial-probate-in-costa-rica/): In Costa Rica, as in many countries, the process of validating a will and administering an estate is known as probate. This article demystifies the probate process in Costa Rica by exploring two distinct types: court probate (“juicio de sucesión”) and notarial probate (“sucesorio notarial”). What is Probate? Probate is the legal process through which the assets of a deceased person are inventoried, debts are paid, and assets are distributed to heirs or beneficiaries. The process ensures that the distribution follows the decedent’s will or, if there is no will, the country’s intestacy laws. Court Probate in Costa Rica: Court… - [How to Calculate Your Monthly CAJA Fee for Residency in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/how-to-calculate-your-monthly-caja-fee-for-residency-in-costa-rica/): If you’re considering residency in Costa Rica, one of the key aspects you need to understand is the CAJA payment. CAJA, short for Caja Costarricense de Seguro Social, is Costa Rica’s public healthcare system. As a resident, you’ll be required to make monthly contributions to CAJA, ensuring access to  healthcare services. In this article, we’ll guide you through the process of calculating your CAJA payment to make your transition to Costa Rica smoother. What is the CAJA Requirement Every foreign resident in Costa Rica that has a legal residency status must pay into the Costa Rica Health Care System to… - [Unraveling Condominium HOA Voting Rights in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/unraveling-condominium-hoa-voting-rights-in-costa-rica/): In the dynamic world of condominium Homeowners Associations (HOAs), understanding voting rights is crucial for unit owners. In this blog, we’ll delve into the intricacies of condominium voting rights in Costa Rica, focusing on two key aspects: the Percentage of Area and Percentage of Value. Then we will review the required quorum and voting rights and the rights and obligations of the Condominium HOA to manage the condominium property. Demystifying Percentage of Area: Co-Ownership Unveiled One commonly encountered term in condominium discussions is the “Percentage of Area,” technically known as the coefficient of co-ownership. This percentage signifies the relationship between… - [How to Legally Fire an Employee in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/labor-law/how-to-legally-fire-an-employee-in-costa-rica/): What are the Legal Grounds for Termination Understanding the legal framework for terminating an employee in Costa Rica is crucial for every employer. The process must adhere strictly to the Labor Code to ensure fairness and legality. This article provides an essential guide for employers on how to navigate this process. Termination Without Cause In this scenario, the Employer simply terminates the employee without any fault by the employee.   This generates liability to the employer who must indemnify the employee by paying them prior notice, severance payment, accumulated Christmas bonus, and vacation pay. Termination for Cause This occurs when the… - [Navigating Costa Rica Traffic Violations and Fines](https://costaricalaw.com/costa-rica-legal-topics/driving-in-costa-rica/navigating-costa-rica-traffic-violations-and-fines/): As we move towards 2024, it’s crucial for both residents and visitors in Costa Rica to stay informed about the changes in traffic fines and regulations. The “Circular N° 316-2023” has laid out a detailed list of traffic fines that will be applicable from January 2024, signaling a significant update to the Costa Rican Traffic Law. Understanding these changes can help you avoid penalties and ensure safe driving practices while navigating the picturesque roads of Costa Rica. These updates are systematically categorized under different articles of the Costa Rican Traffic Law (Ley de Transito por Vias Publicas Terrestres y Seguridad… - [The Ultimate Guide to Usufruct in Costa Rican Estate Planning](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/the-ultimate-guide-to-usufruct-in-costa-rican-estate-planning/): Usufruct is a division of property. It involves taking the property and splitting it into parts. The first one is the ownership right (dominion), and the other is the right of possession. When a person owns real estate and wishes to establish a usufruct, what they are essentially doing is transferring the title or ownership to a third party. Typically, they retain possession, allowing them to enjoy the property without being the legal owner. This possession or enjoyment comes with the obligation to preserve and care for the property as if they were still the owner of the dominion. Individuals… - [Navigating Cross-Border Estate Planning: Avoiding Unintentional Will Revocation](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/navigating-cross-border-estate-planning-avoiding-unintentional-will-revocation/): In the realm of estate planning, particularly for individuals holding assets in multiple countries, meticulous consideration becomes paramount to guarantee that each will fulfills its intended purpose without unintentionally annulling others. Specifically concerning the United States, crafting a distinct will to encompass assets situated in another country demands a keen focus on legal intricacies to avert unintended repercussions. In Costa Rica, it is the recommended practice for expatriates residing in Costa Rica, possessing assets both locally and in their home country, to establish two separate wills. One will is dedicated solely to assets within Costa Rica, while the other, originating… - [Civil Liability for Slip and Fall Accidents in Costa Rica. Comparing the United States and Costa Rica systems](https://costaricalaw.com/costa-rica-legal-topics/litigation-in-costa-rica/civil-liability-for-slip-and-fall-accidents-in-costa-rica-comparing-the-united-states-and-costa-rica-systems/): Comparing personal injury laws between the United States and Costa Rica involves examining various aspects, including legal principles, compensation systems, and procedural differences. Legal Principles United States (U.S.): The U.S. operates under a common law system, and personal injury cases often involve the principles of negligence. Compensation is based on the concept of fault, where the injured party must prove that the defendant’s negligent actions caused their injuries. Costa Rica: Costa Rica  follows a civil law system, and its legal principles may differ. The concept of fault is crucial in determining liability. The injured party generally needs to establish that… - [A Notary Public May Not Act for a Company that is not compliant with the Shareholder Beneficial Owner Filing at the Central Bank](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/a-notary-public-may-not-act-for-a-company-that-is-not-compliant-with-the-shareholder-beneficial-owner-filing-at-the-central-bank/): The Superior Notarial Council, through Resolution No. 11 adopted on October 18, 2023 stated that in the event of non-compliance with the duty to provide information to the Transparency and Ultimate Beneficiaries Registry (RTBF)  of the Central Bank of  Costa Rica by individuals and legal entities, the National Registry will not issue certificates of company standing nor will they register public documents on behalf of those who are delinquent in the filing of the disclosure forms. Your Costa Rica Company Must Be Compliant with the RTBF Filing Similarly, a notary public must verify the submission of said declaration before granting… - [Decoding Costa Rica's Rental Laws: Navigating the Ins and Outs](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/decoding-costa-ricas-rental-laws-navigating-the-ins-and-outs/): The regulation of rental agreements in Costa Rica falls under the General Law of Urban and Suburban Rentals, which outlines the conditions governing the relationship between parties and grants tenants certain irrevocable rights. Various topics often lead to questions surrounding lease agreements, focusing on contract duration, rental pricing, security deposits and repairs Contract Duration In order to safeguard tenants, the Law mandates a minimum rental contract duration of three years. If the parties fail to specify a rental term or if they specify a period  that is shorter than the three year term, the clause will be deemed void, and… - [Navigating Transparency: Costa Rican Tax Administration's New Criteria for Beneficial Ownership Registry Information](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/navigating-transparency-costa-rican-tax-administrations-new-criteria-for-beneficial-ownership-registry-information/): In a continuous effort to enhance tax compliance and ensure financial transparency, the Costa Rican Tax Administration has introduced new criteria for utilizing information from the Beneficial Ownership and Transparency Registry. This latest development aims to strengthen the fight against financial impropriety and uphold international standards for transparency and accountability. Starting in 2023 the Costa Rican Department of Revenue has issued criteria for utilizing the information contained in the Beneficial Ownership and Transparency Registry together with the new filing for the inactive companies D-195. What is the Criteria used ? Timely Filing: Failure to submit the Beneficial Owner Declaration before… - [Driving in Costa Rica with a Foreign Drivers License](https://costaricalaw.com/costa-rica-legal-topics/driving-in-costa-rica/driving-in-costa-rica-with-a-foreign-drivers-license/):  As you plan your journey to Costa Rica, you might be wondering about the practical aspects of getting around. One common question that arises is: Can you drive in Costa Rica with a foreign driver’s license? Let’s explore the ins and outs of driving in this beautiful country with your foreign driver’s license. Good news! Costa Rica generally accepts valid foreign driver’s licenses for visitors and tourists. If you plan to drive during your visit, you can use your international driver’s license or a driver’s license from your home country. This provides you with the freedom to rent a car… - [Navigating International Travel: Understanding Costa Rica's Parental Approval Requirement](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/navigating-international-travel-understanding-costa-ricas-parental-approval-requirement/): A British citizen who had secured residency for herself and her minor child in Costa Rica reached out to me recently. When she was at the airport preparing to depart for her flight to the UK, she encountered a situation where Immigration officials halted her. They requested to view her parental consent form for the minor child. But what exactly does this entail? For those who’ve embraced the beauty and opportunities of life in Costa Rica, the desire to explore beyond its borders is only natural. However, if you’re a resident of this charming nation and plan to travel internationally… - [Understanding ASADA: The Backbone of Water Management in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/water-law/understanding-asada-the-backbone-of-water-management-in-costa-rica/): Costa Rica, often hailed for its pristine natural landscapes and commitment to environmental conservation, has a lesser-known but crucial institution that plays a pivotal role in ensuring the sustainable management of its water resources – ASADA. They  are local entities established as associations that, by delegation from the Costa Rican Institute of Aqueducts and Sewers (AyA), manage, operate, maintain, and develop water supply and sewage systems in those communities where neither AyA nor the respective municipality provides drinking water supply and sanitation services. ASADAs are formed by residents of the communities that benefit from the services they provide. Under the… - [Powers of Attorney for Costa Rica Tax Matters](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/powers-of-attorney-for-costa-rica-tax-matters/): When interacting with the Costa Rican tax authorities it often requires designated representatives to act on behalf of companies or individuals. One crucial aspect of this process is the issuance of special powers of attorney, empowering specific individuals to represent the company in tax-related affairs. Recently, the General Tax Directorate responded to a letter, MH-DGT-DR-OF-0063-2023, dated May 2, 2023, seeking guidance on the validity of such powers granted by a shareholders’ assembly. In this blog post, we explore the importance of special powers of attorney in corporate tax matters and how they impact tax compliance. The Factual Background: The letter… - [2023 Costa Rica Visa Entry Requirements: A Comprehensive Guide for Travelers](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/2023-costa-rica-visa-entry-requirements-a-comprehensive-guide-for-travelers/): If you’re planning a trip to Costa Rica, it’s essential to familiarize yourself with the visa entry requirements to ensure a smooth and hassle-free journey. In this article, we’ll provide a comprehensive guide to the tourist visa entry requirements for Costa Rica, including information on visa-exempt countries, visa requirements, and important travel documents. Visa-Exempt Countries Costa Rica maintains a visa exemption policy for citizens of many countries, allowing them to enter the country without obtaining a visa in advance. The following countries are visa-exempt for tourism purposes and they may remain in the country for up to 90 days: Country… - [How to file the D-195 Tax Form for an inactive company in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/how-to-file-the-d-195-tax-form-for-an-inactive-company-in-costa-rica/): The Tax Department of Costa Rica has recently issued the revised version of the mandatory filing form for all inactive companies in Costa Rica. This new form, known as D-195, is designed to collect essential information about the assets of inactive companies. It’s important to note that no tax payment is required when submitting this form, as it solely serves as a means of gathering sworn information from taxpayers. Why is this form required? The purpose and requirements of the Informative Declaration of Inactive Legal Entities D-195 can be found in the regulations, specifically Article 4. According to the regulations,… - [Buying a Condominium Property in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/buying-a-condominium-development-property-in-costa-rica/): The Condominium Law in Costa Rica, known as “Ley de Propiedad en Condominio”, governs the ownership and administration of condominium properties in the country. This law outlines the rights and responsibilities of condominium owners, the regulations for the administration and management of the property, and the legal procedures for disputes and conflicts. The law also establishes requirements for the formation and registration of condominium associations and the obligations of the administrators and directors of these associations. In summary, the Condominium Law in Costa Rica provides a legal framework for the effective and fair management of condominium properties in the country.… - [Panel Discussion on the Implementation of the new Regulations to the Law to Attract Investors, Rentistas and Retirees to Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/panel-discussion-on-the-implementation-of-the-new-regulations-to-the-law-to-attract-investors-rentistas-and-retirees-to-costa-rica/): The Costa Rica Bar Association recently hosted an interagency panel to discuss the government policy and procedures to implement the regulations to the Law to Attract Investors, Rentistas, and Retirees to Costa Rica.  Present on the panel were: President Costa Rica Bar Association, Alvaro Sanchez Subdirector of the Costa Rica Department of Revenue, Juan Carlos Brenes Vice-minister of Security and Director of Immigration, Marlene Luna Sub-director of Immigration Alan Rodriguez Legal Department of Immigration, Diana Alfaro File Review Department Juneth Zaida Applicant Platform Services Manager  Ana Cecila Arias The purpose of the panel was to answer questions from the general… - [Regulations to The Law to Attract Investors and Retirees](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/regulations-to-the-law-to-attract-investors-and-retirees/): The Costa Rican government has passed the long-awaited regulations to the Law to Attract Investors, Rentistas and Pensionados (Law No. 9996).   The regulations have been officially published in the National Gazette on February 23, 2023.  This means that the regulations and hence the application of this portion of the law come into effect upon publication. What Does This Mean For New Residency Applicants? If you are applying for the residency categories of Investor, Rentista or Pensionado you are now able to request the application of this regulation to your application. When Do the Regulations Come into Effect? These regulations are… - [Costa Rica Minimum Wage List - What are minimum wages in Costa Rica ?](https://costaricalaw.com/costa-rica-legal-topics/labor-law/costa-rica-minimum-wage-list-what-are-minimum-wages-in-costa-rica/): The Ministry of Labor of Costa Rica publishes the minimum wage list for 2023.  Effective from January 1st, the Executive Decree No. 43849-MTSS was published in the Gazette No. 245, which defines the minimum wages that private sector workers must receive, depending on their level of specialization and the functions and tasks they perform during 2023.  The general percentage increase decreed this time was 6.62%. Who is subject to this wage increase ? The workers who will benefit from this salary increase are: Those who belong to the private sector and currently receive the minimum wage, in accordance with their… - [How to Live Off the Grid in Costa Rica](https://costaricalaw.com/uncategorized/how-to-live-off-the-grid-in-costa-rica/): Living off the grid in Costa Rica can be a rewarding and sustainable way of life, but it requires careful planning and preparation. Here are some important considerations to successfully live off the grid in Costa Rica: Choose the right location  It is important to choose a location that is suitable for off-grid living. Look for a property with access to natural resources such as sunlight, water, and wood. You may also want to consider the climate and topography of the area.  It is estimated that Costa Rica has more than 20 different microclimates, which are small, localized areas with… - [How Costa Rica Taxes Airbnb Property](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/how-costa-rica-taxes-airbnb-property/): Airbnb is a popular platform for renting out properties, and it is no different in Costa Rica. If you own a property in Costa Rica and are considering renting it out on Airbnb, it is important to understand how the rental income will be taxed. Income Tax In Costa Rica, rental income is subject to income tax. This means that you will need to report the rental income you receive from Airbnb on your annual tax return. The tax rate on income for individuals, the rates range from 0% to 25%, depending on the income generated during the tax period.… - [The top 10 things to know about Costa Rica and top 10 places to visit](https://costaricalaw.com/costa-rica-facts/travelling-to-costa-rica/the-top-10-things-to-know-about-costa-rica-and-top-10-places-to-visit/): Top 10 things to know about Costa Rica Culture and traditions: Costa Rica has a unique culture that is influenced by its indigenous peoples, Spanish colonizers, and Afro-Caribbean communities. Some popular topics related to culture in Costa Rica include music, dance, art, and traditional festivals. Natural attractions: Costa Rica is home to a variety of natural attractions, including national parks, beaches, waterfalls, and rainforests. Many people visit the country to explore these attractions and experience the beauty of Costa Rica’s natural environment. Outdoor activities: Costa Rica offers a range of outdoor activities for visitors, including surfing, rafting, snorkeling, and zip… - [The importance of an independent property survey when you purchase Costa Rica Real Estate ?](https://costaricalaw.com/costa-rica-legal-topics/real-estate-and-property-law/how-important-is-an-independent-property-survey-when-you-purchase-costa-rica-real-estate/): A property survey is an important step to take when purchasing property in Costa Rica, as it can help to confirm the legal boundaries and dimensions of the property and ensure that the property is being conveyed to the buyer as advertised. It can also identify any encroachments or disputes over the property’s boundaries, which can help to avoid potential legal issues in the future. In Costa Rica, property surveys are typically conducted by a professional land surveyor, who will use specialized equipment and techniques to accurately determine the boundaries and dimensions of the property. The survey will typically include… - [Retirement in Costa Rica vs Florida](https://costaricalaw.com/costa-rica-facts/retirement-in-costa-rica/retirement-in-costa-rica-vs-florida/): Florida as a top national retirement destination For United States retirees Florida has always been one of the top retirement destinations.  There are many reasons why people choose to retire in Florida. Some of the main reasons include: Climate: Florida has a warm and sunny climate, which is appealing to many people who want to escape the colder weather of the northern states. Cost of living: Florida has a relatively low cost of living, especially compared to states like California and New York. This can make it an affordable place to retire. Tax benefits: Florida has no state income tax,… - [Investor Residency with US$150,000 investment](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/investor-residency-with-us150000-investment/): The Department of Immigration has lowered the qualifying amount for the Investor Residency Program from US$200,000 to US$150,000. This reduction offers the opportunity for those interested in buying a home or investing in Costa Rica to apply for Investor Residency with the revised investment requirement. The most common way to take advantage of the investor category is by purchasing real estate because it is very straightforward.  You prove that you have invested US$150,000 in Costa Rica and then apply for residency on that basis.  How to Apply for Investor Residency To apply for Investor Residency, you will need to provide… - [Filing deadline for Inactive Companies Extended - Again !](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/filing-deadline-for-inactive-companies-extended-again/): The Costa Rican tax department has issued an extension until April 30, 2023 to file the inactive tax returns for Costa Rica companies.  By way of Resolution DGT-R-033-2022 the government has indicated that: “The deadline for the filing of the informative declarations of inactive companies is extended to April 30, 2023, therefore, the taxpayers will not incur in the infraction for late filing, as long as they comply with the said obligation on the date indicated, through form D-101 or through the specific form to be prepared for the informative declaration of these taxpayers, communicated through a resolution of general… - [How to apply for a Digtial Nomad Visa in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/how-to-apply-for-a-digtial-nomad-visa-in-costa-rica/): The President of Costa Rica, Rodrigo Chaves signed the Regulations to the Digital Nomad Law.  What does this mean for you and is the Digital Nomad Visa worth considering for an extended stay in Costa Rica. The Digital Nomad Law was originally passed a year ago but the lack of regulations on the law has prevented its implementation.   It took a new President in office that is focused on attracting foreign investment and job creation to revitalize the Costa Rican economy to get it done and as result remote workers that want to work from Costa Rica now have a… - [The Inactive Costa Rica Company Tax Return - How to File it](https://costaricalaw.com/costa-rica-legal-topics/taxes-in-costa-rica/the-inactive-costa-rica-company-tax-return-is-back-on-track/): The inactive company tax return filing is due November 15, 2022.    As if we did not have enough of a hassle to deal with Costa Rica company filings this year, we have another one left.   This one has been confusing because the government has granted several extensions and then when the filing was due the Tax Department got hacked for ransomware so the filing was pushed back again.   However, at this moment they have announced the filing is due by November 15, 2022. What do I need to File ? What if I don’t file on Time ? Why do… - [COSTA RICA INACTIVE COMPANY TAX FILINGS EXTENDED](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rica-inactive-company-tax-filings-extended/): The Costa Rica Legislature approved on March 10, 2022, a modification to the Tax Law which separates the definition of active companies for tax purposes versus those that are inactive. As a result of this modification the requirement that all inactive companies file a regular tax return form D-101 has been extended for three months.  During that time the law requires the tax department to come up with a concise and simple form for inactive companies to disclose assets, liabilities, and capital structure.  The intent of this new law is to simplify this filing.   As such, no more rush to… - [Costa Rica Company Requirements for 2022](https://costaricalaw.com/costa-rica-legal-topics/corporations-in-costa-rica/costa-rica-company-requirements-for-2022/): If you own a Costa Rica company in 2022 then you will need to comply with the latest government imposed compliance requirements. In this article I will review the current obligations that all company owners will need to follow to ensure that their Costa Rica company is compliant. The two government agencies that you must work with to satisfy the filing requirements are with the Costa Rican Ministry of the Treasury (Ministerio de Hacienda) for all company tax filings. The second is the Central Bank (Banco Central) which is in charge of managing the shareholder/beneficial owner information database.   Let’s break… - [How to renew your temporary residency in Costa Rica](https://costaricalaw.com/costa-rica-legal-topics/immigration-and-residency/how-to-renew-your-temporary-residency-in-costa-rica/): In order to renew your temporary residency status in Costa Rica you will need to follow these steps.  Gather the required documentation for your appointment You will need to show up with your current residency card along with proof that you are up to date with all the payments to the Costa Rican health care system (CCSS).  Also, you must bring your passport with you to the appointment. Pay the renewal fee The applicant must pay to the account of the department of Immigration (Banco de Costa Rica account number 242480-0) When you ask for your appointment to renew verify… - [Who will inherit your property in Costa Rica ?](https://costaricalaw.com/costa-rica-legal-topics/wills-and-estates/who-will-inherit-your-property-in-costa-rica/): There are thousands of foreigners that have in one way or another invested in Costa Rica, They either purchased property, invested in a business or opened bank accounts, or a combination of these. Despite this many of them have not given a single thought to what will happen to those investments and assets if they die.  Some will rely of dispositons they made in their home country without understanding how they will be implemented in Costa Rica. In this article I will provide some insights on how Costa Rican Law will deal with assets owned by foreigners upon their death.… ## Pages - [Labor Severance Calculator](https://costaricalaw.com/labor-severance-calculator/): Costa Rica Labor Severance Calculator Estimate employee termination benefits under Costa Rican labor law. This calculator is designed to help employers, employees, and expats estimate the potential labor termination benefits that may be owed in Costa Rica, including cesantía, preaviso, accrued vacation, and aguinaldo. The result is intended as a general informational estimate only. Actual amounts may vary depending on the employee’s salary history, length of employment, type of termination, and specific legal circumstances. This tool does not replace legal advice. For a specific employment matter, consult with a Costa Rican labor attorney. Costa Rica Severance Calculator Costa Rica Severance… - [Closing Costs Calculator](https://costaricalaw.com/closing-costs-calculator/): What Are Closing Costs in Costa Rica? When you purchase  real estate in Costa Rica, the transaction involves a set of legally mandated fees, taxes, and stamps that must be paid at closing. Unlike in many countries where closing costs are negotiable or vary by lender, Costa Rica’s closing costs are established by law and applied uniformly to all property transfers registered through the National Registry (Registro Nacional). These costs cover the government’s transfer tax, a series of stamps that fund various public institutions, and the professional fee of the notary public — who in Costa Rica must be a… - [Practical Living Considerations](https://costaricalaw.com/practical-living-considerations-in-costa-rica/): Welcome to Practical Living Considerations In this section you will be able to find practical tips about living in Costa Rica. Money in Costa Rica.  How is the Currency. The Costa Rican currency is the “COLON”. The different bills are set forth below. The exchange rate between the Costa Rican Colon and the US Dollar or EU Euro fluctuates according to pre-established band set by the Costa Rica Central Bank.  You can determine the current exchange rate by looking it up at the Central Bank of Costa Rica website  which provides currency conversion rates: Costa Rican Colon Exchange Rate 1,000… - [Home](https://costaricalaw.com/): “This amount of information is Amazing” For over 20 years Attorney Roger Petersen, the author of the best selling “The Legal Guide to Costa Rica” has been providing the best information and tips for those of you that are interested in starting a new life in Costa Rica.  If you are considering moving, investing, retiring or doing business in Costa Rica then start here ! LATEST POSTS Real Estate and Property Law Costa Rica Rental Property Law Explained: Vacation Rentals vs Long-Term Rentals by rpetersen May 22, 2025 May 22, 2025 If you’re considering renting property in Costa Rica—whether as… - [The Guide to Costa Rica Inheritance](https://costaricalaw.com/the-guide-to-costa-rica-inheritance/): Welcome to the “Guide to Costa Rica Inheritance,” a comprehensive resource crafted by Roger Petersen, an expert with more than 25 years of experience advising expatriates on navigating the nuances of living, retiring, and investing in Costa Rica. As the author of the best-selling “The Legal Guide to Costa Rica,” Mr. Petersen brings a wealth of knowledge and insight into the often complex world of inheritance laws in this welcoming country. Costa Rica, with its warm embrace of tourists and foreign residents alike, offers a unique blend of beauty, tranquility, and opportunity. However, the legalities surrounding inheritance, wills, probate, and… - [crbooks](https://costaricalaw.com/crbooks/): Chapter 1 – LIVING IN COSTA RICA Chapter 2 – REAL ESTATE TRANSACTIONS AND FINANCING Chapter 3 – THE CIVIL LAW SYSTEM Chapter 4 – EMPLOYER-EMPLOYEE RELATIONS Chapter 5 – DRIVING IN COSTA RICA Chapter 6 – STARTING A BUSINESS AND WORKING IN COSTA RICA  Chapter 7 – THE TAX SYSTEM Chapter 8 – MARRIAGE, DIVORCE AND EVERYTHING IN BETWEEN Chapter 9 – COMMERCIAL AND FINANCIAL TRANSACTIONS Chapter 10 – THE LEGAL PROFESSION Chapter 11 – GOING TO COURT Chapter 12 – WILLS, INHERITANCE & DEATH Chapter 13 – POWERS OF ATTORNEY Chapter 14 – THE CRIMINAL JUSTICE SYSTEM Chapter… - [Costa Rica Immigration Guide](https://costaricalaw.com/costa-rica-immigration-guide/): COSTA RICA IMMIGRATION GUIDE 2026 Your Step-by-Step Plan to Legally Live, Retire, or Relocate to Costa Rica Thinking about moving to Costa Rica? Whether you’re planning retirement, investing in real estate, or starting a new life abroad, understanding the immigration process is critical. Download our FREE Costa Rica Immigration Guide (2026 Edition) and get a clear, lawyer-backed roadmap to residency. This guide is designed specifically for expats and foreign nationals who want to: Move to Costa Rica legally and efficiently Avoid costly immigration mistakes Understand residency options and requirements Navigate the process with confidence - [Costa Rica Real Estate Buying Guide](https://costaricalaw.com/costa-rica-real-estate-buying-guide/): Buying Property in Costa Rica? Read This First Avoid costly mistakes, protect your investment, and understand the process before you buy. GET THE FREE REAL ESTATE GUIDE ! What You’ll Learn Inside This Guide ✔ How real estate really works in Costa Rica✔ The biggest mistakes foreign buyers make✔ How to protect your money and avoid costly risks✔ What due diligence actually involves✔ Step-by-step process to buy safely - [Courses](https://costaricalaw.com/last-courses/) - [Thank You](https://costaricalaw.com/thank-you/): Thank You ! By subscribing to the Advantage Subscriber Network I will keep you posted on any changes that affect all of us that live, work, retire, invest or do business in Costa Rica. I hate spam just like you do so I will not bother you unless it is to inform you about legal changes and updates. To complete your registration to my site you may have to check your e-mail to verify the account. - [Videos](https://costaricalaw.com/videos/) - [About](https://costaricalaw.com/about/): CostaRicaLaw.com, established by esteemed Attorney Roger Petersen, author of “The Legal Guide to Costa Rica,” has been a cornerstone of legal knowledge since its inception in 1997. Under Petersen’s guidance, this platform has evolved into an indispensable resource for those contemplating retirement, residency, investment, or business ventures in Costa Rica. To enhance the site’s utility, I have incorporated informative videos that cover a broad spectrum of topics you’re likely to encounter as you transition to life in Costa Rica. Whenever possible I ensure that the information provided in the articles is referenced to the actual law or regulations on which… - [The Property Buying Guide to Costa Rica](https://costaricalaw.com/the-property-buying-guide-to-costa-rica/): In the past couple of years Costa Rica has become one of the most popular destinations for retirees and second home owners from all over the world.  Costa Rica is  recognized for its natural beauty and the fact that 25% of the country is protected as National Parks and Reserves. Costa Rica has some of the most biologically diverse areas on earth. This access to nature combined with the Costa Rican “Pura Vida” lifestyle is a major draw for people coming to Costa Rica. Pura Vida literally translated means Pure Life and it is the mentality entrenched in the Costa… - [Register](https://costaricalaw.com/register/): Hi and Welcome to CostaRicaLaw.com. I invite you to sign up and register to our Subscriber Advantage Network for free. By subscribing to the Subscriber Advantage for free I will keep you informed when new laws are passed or changes to existing laws occur in Costa Rica.  Do not miss out on relevant information about a new law or change to existing law that could impact your life or business in Costa Rica. [ezcol_1half][ajax_register][/ezcol_1half] [ezcol_1half_end][/ezcol_1half_end] - [Free Books](https://costaricalaw.com/costa-rica-immigration-guide-2/): The 2018 Costa Rica Immigration Guide by Roger Petersen Thank you for your interest in the Costa Rica Immigration Guide for 2018. Anyone interested in relocating to Costa Rica will eventually have to go through the immigration process.   In this book I will break down the entire immigration process for you so you can evaluate the best options available for you when considering Costa Rica as a place to live.    Please Click on the link below or the image of the cover to download for FREE the 2018 Costa Rica Immigration Guide.  Download my Free copy of the 2018… - [Costa Rica Property and Luxury Home Tax E-Book](https://costaricalaw.com/costa-rica-property-and-luxury-home-tax-2014/): [ezcol_1half id=”” class=”” style=””] Are you a property owner in Costa Rica ? Do you intend to purchase property in Costa Rica in the future ? This book is a must for you ! Learn how the local government calculates, collects and spends the property taxes in Costa Rica. Did you know that the Costa Rican government imposes a Luxury Home Tax on certain properties. The Luxury Tax applies for properties above $245,000 – Does the law apply to you ? How much do you have to pay ? How do I file ? – The answer to your questions are… - [The Most Common Legal Forms of Costa Rica](https://costaricalaw.com/the-most-common-legal-forms-of-costa-rica/): Sign on the dotted line !  Many transactions that you will undertake in Costa Rica will require your signature. The main difference between Costa Rica and your country of origin is the language difference. Most legal forms in Costa Rica are in Spanish. The Most Common Legal Forms of Costa Rica helps you bridge that language gap. This edition was revised in 2012. We take some of the most common legal forms that you may encounter in Costa Rica and translate them into English and provide comments on how they are completed and used in Costa Rica. You will find forms… - [FAQ's](https://costaricalaw.com/faqs/) - [Subscriber Advantage Network](https://costaricalaw.com/subscriber-advantage-network/): [mc4wp_form id=”3596″] - [Real Estate Closing Costs Calculator](https://costaricalaw.com/real-estate-closing-costs-calculator/) - [Login/Register](https://costaricalaw.com/login/): Hello, Julian Profile Logout Login here - [The Legal Guide to Costa Rica 6th Edition](https://costaricalaw.com/the-legal-guide-to-costa-rica-6th-edition/): [ezcol_1half id=”” class=”” style=””] The Legal Guide to Costa Rica is the most comprehensive book on Costa Rican law.  This is the new and revised 6th edition The book is divided into 17 chapters that provide easy to follow information on all matters related to living, working or doing business in Costa Rica. (See Chapter Index Below) The book was written by Roger A. Petersen an Attorney at Law who is a member of both the Costa Rican Bar Association and the Florida Bar. 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In this Immigration Guide I will break down the immigration process for you so you can evaluate the best options available to you. - [How to Set Up and Manage Your Costa Rica Company](https://costaricalaw.com/product/how-to-set-up-and-manage-your-costa-rica-company/): This is an online course on How to Set Up and Manage Your Costa Rica Company.  The course is meant for anybody that intends to form a Costa Rican company or already has a company and wants to learn everything about the management and operation of that company to be compliant with local law.  [comment]: # (Generated by Hostinger Tools Plugin)