AG Legal Blog

  • Law for the Attraction of Investors, Rentiers, and Retirees

    ARTICLE 1- Object of the law The purpose of this law is to create the regulatory framework to encourage the attraction of investors, rentiers, and retirees, thus protected by Law 8764, General Law of Migration and Foreigners, of August 19, 2009, to contribute to the Costa Rican economic reactivation in a post-Covid-19 pandemic period. ARTICLE…

  • How to Appeal a Property Tax Appraisal in Costa Rica

    How to Appeal a Property Tax Appraisal in Costa Rica If your property appraisal in Costa Rica seems unfair or inaccurate, you have the right to challenge it. This guide explains the legal framework, the appeal process, and how AG Legal can help you protect your property rights and avoid excessive tax burdens. Property Appraisals:…

  • Double Taxation

    Today, commercial activity has become increasingly globalized, with many companies expanding their operations across international borders. When a company operates in multiple countries, a dilemma suddenly arises: where should its income be reported? Where should taxes be paid? Every country has its own tax regulations, and, as per its sovereignty, a company may be required…

  • Can a Worker be Fired for Late Arrivals?

    Justified Dismissal for Employee Lateness in Costa Rica Can Lateness Lead to Justified Dismissal? In Costa Rica, under Article 81 of the Labor Code, repeated and unjustified lateness can be considered “gross misconduct” and may legally justify dismissal without severance or notice. A single late arrival does not qualify, but multiple documented infractions, combined with…