Home › Corporate Blog › UBO Registry Costa Rica 2026, Circular DPJ-002-2026 & Special Power of Attorney Rule UBO Master Guide: UBO Registry 2026 in Costa Rica, Circular DPJ-002-2026 & the New Special Power of Attorney Rule Everything you need to know about the Ultimate Beneficial Owner (UBO) Registry in Costa Rica, including Circular DPJ-002-2026, […]
Category: Commercial Law
Crypto Regulation in Costa Rica: Legal Guide for Investors (2026)
Costa Rica Crypto Law | Investment Guide | Compliance | 2026 Crypto Regulation in Costa Rica: Legal Guide for Investors (2026) Costa Rica has emerged as one of the most closely watched jurisdictions in Latin America for cryptocurrency entrepreneurs, blockchain companies, exchanges, custody providers, and international investors. While crypto is not prohibited, the regulatory environment […]
Inactive Companies Income Statement
Inactive Companies Income Statement in Costa Rica: Form 272 (Former D-195) If your Costa Rica corporation is dormant and does not carry out business activity, it may still have to file an annual informational return. Today, inactive legal entities file through TRIBU-CR under Form 272, while many taxpayers and advisers still refer to the obligation […]
How to Start a Company in Costa Rica (2026 Guide for Foreigners)
Home › How to Start a Company in Costa Rica How to Start a Company in Costa Rica (2026 Guide for Foreigners) Quick take (how to approach company formation): Starting a company in Costa Rica is usually straightforward for foreigners, but the real difference between a smooth setup and future problems lies in early decisions: […]
Legal and Tax Implications for Inactive Companies In Costa Rica
Home › Blog › Inactive Companies in Costa Rica Legal & Tax Obligations for Inactive Companies in Costa Rica (Updated 2026) By AG Legal · Updated 2026 Quick Take: Before 2018, inactive companies in Costa Rica were commonly used for holding assets with minimal compliance duties. That changed with the Public Finance Strengthening Law, which […]
Costa Rica Gambling License: What’s Possible in 2026
Home › Blog › Costa Rica Gambling License: Legal Guide Costa Rica Gambling License: What’s Actually Possible in 2026 (The Updated Legal Guide for Offshore iGaming) Quick take (2026 update): Costa Rica still does not issue a traditional online gambling license. Instead, offshore casinos and sportsbooks operate using a data-processing (support) structure under Law 9050, […]
Investment in Costa Rica: Guide for Foreign Investors
Home › Blog › Investment in Costa Rica Investment in Costa Rica: The Complete 2026 Guide for Foreign Investors By AG Legal · Updated 2026 Quick Take: Costa Rica is one of the safest, fastest-growing, and most investor-friendly destinations in Latin America. With political stability, strong legal protections, free trade zones, a highly educated workforce, […]
Marijuana Laws in Costa Rica: The 2026 Investor-Legal Guide
Home ›Blog ›Marijuana laws in Costa Rica Marijuana Laws in Costa Rica By AG Legal · Updated 2026 Quick Take: • Costa Rica prohibits recreational marijuana but regulates medical cannabis and hemp under Law 10113. • THC products are legal exclusively through medical and pharmaceutical channels. • Licenses exist for cultivation, manufacturing, industrial hemp, and […]
Opening a Bank Account in Costa Rica for Foreigners & Companies
Home › Blog › Opening a Bank Account in Costa Rica Opening a Bank Account in Costa Rica — We Make It Easy for Foreigners, New Residents & Companies Here’s the truth: Costa Rican banks welcome foreigners—but KYC/AML paperwork can feel overwhelming. Our banking lawyers pre-screen your file, match you with the right bank, prepare […]
Costa Rica–China FTA: 2025 Investor Guide
Home › Blog › Costa Rica–China Free Trade Agreement (FTA) Costa Rica–China Free Trade Agreement (FTA): 2025 Investor Guide for Market Entry & Tariff Savings Quick take: The Costa Rica–China FTA—signed April 8, 2010 and in force since August 1, 2011—removes tariffs on most goods over staged schedules, adds clear rules of origin, and […]
Companies in Costa Rica
Companies in Costa Rica If you are an investor or planning to start a business in Costa Rica, deciding what type of company you may need is a crucial question. Types of Companies in Costa Rica The Stock Corporation (Sociedad Anónima, S.A.) The Limited Company (Sociedad de Responsabilidad Limitada, LTDA or S.R.L.) The General Partnership […]
15 Common Costa Rica Investing Mistakes Foreign Investors Make in Costa Rica (and How to Avoid Them)
15 Common Costa Rica Investing Mistakes — and How to Avoid Them (2025 Legal Playbook) Costa Rica Investing Mistakes Quick take: Costa Rica is a rule-of-law jurisdiction with predictable registries and permitting—if you structure correctly, check zoning and water availability before buying land, respect coastal concession rules, and keep up with taxes and transparency (RTBF/UBO). […]