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
GM Blogger
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
New Tax Reporting Requirements for Digital Platforms in Costa Rica: What You Need to Know by Alina Guzmán
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
What is an “apostille,” and what reference does it have to the “Hague Convention”?
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
Mandatory incorporation of email addresses is required to receive legal notification for CR LLCs
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
Home Luxury Tax
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