A recent reform to the Costa Rican Commercial Code (Law No. 10686, published on May 26, 2025, in La Gaceta) provides a new alternative for shareholders to convene assemblies.
By Manfred Peters, GM Attorneys at Law
Law No. 9996 offers attractive tax benefits for foreigners seeking residency in Costa Rica under the Investors, Rentista, or Pensioner categories.
By Mariajosé Víquez, GM Attorneys at Law
As Costa Rica embraces the digital economy, new regulations are being implemented to ensure tax compliance for digital platforms operating within its borders.
By Alina Guzman, GM Attorneys at Law
The Hague Convention on the Apostille (CONVENTION FOR THE ELIMINATION OF THE LEGALIZATION REQUISITE FOR FOREIGN PUBLIC DOCUMENTS is known as the “CONVENTION OF THE APOSTILLE”).
By Efrain Hidalgo, GM Attorneys at Law
The recent approval of bill No. 10.597, “Law to Establish Email as the Means of Notification for Corporations,” has amended the Commercial Code and the Judicial Notifications Act.
By Daniel Oses, GM Attorneys at Law
The "HOME LUXURY TAX," Impuesto Solidario para el Fortalecimiento de Programas de Vivienda (Law # 8683), was established in 2009 to fund nationwide social housing programs.
By Ivan Granados, GM Attorneys at Law
By: Daniel Oses Ivankovich. As a Real Estate owner and investor, it's essential to be mindful of the tools available in Costa Rica to monitor assets. Implementing preventive measures is crucial
By Alina Guzman, One way the country is helping to protect the planet is through new laws that promote sustainable construction and environmentally friendly structures that use resources efficiently.
By Manfred Peters
On August 29, 2024, Law No. 10508 was published in La Gaceta No. 159, introducing amendments to Sections 15 and 18 of the Law No. 1155 law “Ley de Opciones y Naturalizaciones”.
On August 19th, 2024, significant reform to Law N° 10165 law “Ley para Sustituir Temporalmente la Aplicación de la Sanción de Cierre de Negocios y Facilitación del Pago del IVA en Sectores Impactados Severamente por la Restricción Sanitaria” was published.…