A Compliance Update for Costa Rican Companies
Under the updated criteria, the Power of Attorney required to file the RTBF can no longer be granted through corporate books.
By Diana Granados, GM Attorneys at Law
GM Blogger
Costa Rica 2026: A Year to Live Better and Invest with Confidence
As we step into 2026, Costa Rica once again rises to the top as one of the world’s most desirable destinations for those seeking a safe, inspiring place to live — and a market offering solid, long-term investment opportunities.
By Manfred Peters, GM Attorneys at Law
Costa Rica 2025 Tax Wrap-Up: What Property Owners & Investors Need to Know for 2026
Here’s a clear, month-by-month guide to the most important tax dates for homeowners, expats, investors, and corporate entities operating in Costa Rica
By Manfred Peters, GM Attorneys at Law
Condo HOA assemblies in Costa Rica can now be held virtually
Until recently, the law governing condominiums in Costa Rica (Law No. 7933) did not clearly authorize virtual meetings, and it was mandatory to modify the condo bylaws of each HOA to allow it expressly.
By Manfred Peters, GM Attorneys at Law
TRIBU-CR: Costa Rica’s New Digital Tax System
TRIBU-CR is part of the government’s Hacienda Digital project, designed to modernize and simplify tax administration.
By Manfred Peters, GM Attorneys at Law
Costa Rica strengthens regulation on pet-friendly businesses
Following a recent incident involving a child bitten by a dog in a shopping mall in San Jose, Costa Rica’s Ministry of Health has issued a new resolution that unifies and strengthens the rules for allowing pets in public and private establishments. The goal: to protect the health and safety of all visitors.
By Manfred Peters, GM Attorneys at Law
Electronic Promissory Notes and Bills of Exchange in Costa Rica.
In December 2021, Costa Rica enacted Law No. 10,069 on Electronic Promissory Notes and Bills of Exchange, introducing a modern legal framework for digital financial instruments.
By Mariajosé Víquez, GM Attorneys at Law.
Corporate changes in Costa Rica; What every business owner should know
Major updates to corporate identity and compliance came into effect in June 2025. Here’s what they mean for your company.
Daniel Oses Ivankovich
GM Attorneys
New Reform Allows Notaries to Call Shareholders’ Assemblies in Costa Rica
A recent reform to the Costa Rican Commercial Code (Law No. 10686, published on May 26, 2025, in La Gaceta) provides a new alternative for shareholders to convene assemblies.
By Manfred Peters, GM Attorneys at Law
Most Frequent Q & A about Costa Rica’s Law for attracting Investors, Annuitants (Rentistas), and Pensioners (Law 9996), and the Renewal of your DIMEX.
Law No. 9996 offers attractive tax benefits for foreigners seeking residency in Costa Rica under the Investors, Rentista, or Pensioner categories.
By Mariajosé Víquez, GM Attorneys at Law