How to prepare for electronic notifications in Costa Rica? Learn about Law No. 10.597
Legal modernization in Costa Rica is advancing rapidly, and Law No. 10.597 is a clear example of this. This law, which regulates the use of
Obligations Calendar 2025 in Costa Rica
2025 brings new opportunities and responsibilities for businesses, legal entities, and independent workers in Costa Rica. Complying with fiscal and administrative obligations not only avoids
Collaborative Alliance | Doing Business between Singapore & Latin America | Duane Morris & Selvam
Collaborative Alliance | Doing Business between Singapore & Latin America | Duane Morris & Selvam COSTA RICA by TACTIC ESTUDIO LEGAL 1. What
Luxury Housing Solidarity Tax in Costa Rica: Contributing to Decent Homes for All
In Costa Rica, owning a luxury home entails not only enjoying exclusive comforts but also the responsibility of contributing to the Solidarity Tax for the
The new obligation of Inactive Companies
The new obligation of Inactive Companies In compliance with the reforms introduced in the Income Tax Law N° 7092 and according to the resolution of
July 25th – Holiday of Mandatory Payment
This coming Monday, July 25th, is the celebration of the annexation of Nicoya to Costa Rica, and it is a holiday of mandatory payment, according
Increase on the base of the minimum wages of the private sector
On June 29th, 2022, the National Board of Salaries “Consejo Nacional de Salarios”, announced an increase on the base of the minimum wages of the
Virtual Tax Administration (ATV) platform was restored
Last Monday, June 13th, the Virtual Tax Administration (ATV) platform was restored by the Tax Ministry, in order for taxpayers to comply with their tax obligations such
Registration of dissolved companies
Every year, companies must pay the Corporate Tax as a requirement for the correct exercise of their activities, this payment must be made to the
RIGHT TO DISCONNECT: AMENDMENT TO THE LAW TO REGULATE TELEWORK
The “Right to Disconnect” is already the Law in Costa Rica! After the end of the workday, teleworkers may refuse to answer emails, text messages,
One-month extension for the declaration of the Transparency and Final Beneficiaries Registry
On April 22 of this year, the Tax Administration of Costa Rica gave a one-month extension for the obligation to present the annual declaration of
April Holidays
In April, there are 3 mandatory paid holidays according to article 148 of the Labor Code: April 11th: Juan Santamaría Day. April 14th and 15th:
Registry of Transparency and Final Beneficiaries (RTBF)
Starting April 1st 2022, all legal entities and other legal structures domiciled in Costa Rica are obliged to file the declaration of the Registry of
Germany’s Due Diligence Supply Chains Act. Overview and possible impacts for Costa Rican companies.
Germany’s legislative affairs are often perceived by Costa Ricans as being too distant. In this case, however, we could experience effects due to this new
Extension for the Filing of the Income Tax Returns of Inactive Companies
On March 11 of this year, an extension of 03 months was published in the Official Gazette “La Gaceta” for the filing of the Income
Declaration of the Value Added Tax
Definition The Value Added Tax (VAT) is an indirect tax that falls on consumption, meaning that when a person (legal or natural) purchases an asset
Rainwater Harvesting Systems
The entry into force of executive decree number 43100-MINAE established a new legal obligation for owners of properties wishing to implement or have installed rainwater
The New Obligation of Inactive Companies
The new obligation of Inactive Companies In compliance with the reforms introduced in the Income Tax Law N° 7092 and according to the resolution of
tax legal entities
The tax on Legal Entities is the obligation to pay for all commercial enterprises, as well as for individual limited liability companies (LLC) registered in
Solidary Tax for the Strengthening of Housing Programs (ISO)
This is a reminder that the payment of the Solidary Tax for the Strengthening of Housing Programs (known as the “Tax on Luxury Homes”), levied
TRANSPARENCY AND FINAL BENEFICIARIES REGISTRY
The Tax Administration of Costa Rica and the Costa Rican Drug Institute, by resolution No. DGT-ICD-R-19-2020 of August 6th 2020, published in the National Gazette
Income Tax Statement for Inactive Companies: Time extension and new form
In December 2019, the General Tax Authority established that the inactive legal entities domiciled within the country are obliged to register towards the Uniform Tax
The end of the year it´s a time to evaluate, validate and plan the work conditions for 2021
As December arrives and with it the end of the year, the companies and their collaborators are ready to celebrate and take a break, even
SEASONAL CONTRACTS
A seasonal contract is a labor law instrument that stems from the needs of the commercial and industrial sectors. In Costa Rica, this type of
BREASTFEEDING IN THE WORKPLACE
In Costa Rica, the post birth breastfeeding period is a right given to the minor by law, that has repercussions in the employment relationship once
REGISTRY OF SHAREHOLDERS AND FINAL BENEFICIARIES DECLARATION IS POSTPONED TO APRIL 2021
The General Directorate of Taxation and the Costa Rican Institute on Drugs, through joint resolution No. DGT-ICD-R-19-2020 of August 6th, 2020, published in the official
Holiday dates transferred to Mondays
Through the approval in the second debate regarding Bill No. 21941, the Legislative Assembly approved approved the addition of a transitory to article 148 of
TERM EXTENSION FOR CURRENT BOARDS OF DIRECTORS AND OTHER ENTITIES
On June 19th, 2020 The Costa Rican Legislative Power approved a Bill (“Law 9866”), which establishes a term extension for one more year of the