Home › Blog › Tax Law › Capital Gains Tax Capital Gains Tax in Costa Rica: What Foreign Investors Need to Know Before Selling The capital gains tax in Costa Rica catches many foreign investors off guard — not because the rate is unreasonable, but because they learn about it too late. Selling real estate, […]
Category: Commercial Law
Crypto Travel Rule in Costa Rica: What VASPs Need to Know
Home › Blog › Crypto Regulation › Travel Rule Crypto Travel Rule in Costa Rica: What Data Must Travel With Every Virtual Asset Transfer Under Law 10961 The crypto travel rule in Costa Rica is one of the most misunderstood — and technically demanding — obligations facing Virtual Asset Service Providers (VASPs) under the country’s […]
FinTech Company Costa Rica 2026: Payments, Regulation & Banking
Home › Blog › Setting Up a FinTech or Payments Company in Costa Rica Setting Up a FinTech or Payments Company in Costa Rica: Legal, Regulatory and Banking Guide (2026) Costa Rica can be an attractive base for a FinTech, payments, software, digital-asset or cross-border technology business. The key is to structure the company around […]
Probate in Costa Rica: Costs, Timeline and Corporate Shares
Home › Blog › Probate in Costa Rica Probate in Costa Rica: What It Costs, How Long It Takes, and Why the Corporation Is the Hard Part Short answer Probate in Costa Rica is the process that identifies the heirs, inventories the estate, pays the decedent’s debts, and transfers what remains. It is required whether […]
Corporate Criminal Liability in Costa Rica: Guide to Law 9699
Home › Blog › Criminal Law › Corporate Criminal Liability Corporate Criminal Liability in Costa Rica: Complete Guide to Law 9699 Since 2019, a company in Costa Rica can be held criminally liable for corruption and bribery offenses — not just the individual who acted on its behalf. Today, understanding corporate criminal liability in Costa […]
How to Dissolve a Company in Costa Rica (2026)
Home › Blog › How to Dissolve a Company in Costa Rica How to Dissolve a Company in Costa Rica: Complete 2026 Legal Guide Quick Take Dissolving a company in Costa Rica involves two phases: dissolution (the decision to cease operations) and liquidation (paying debts and distributing assets). Since Circular DPJ-001-2025 (National Registry, February 2025), […]
Costa Rica Corporate Compliance 2026: Calendar Deadlines
Home › Blog › Commercial Law › Corporate Compliance Costa Rica Corporate Compliance Calendar 2026: Deadlines, Obligations and Company Planner Costa Rica corporate compliance is not one annual filing. A company can have corporate, tax, beneficial-ownership, payroll, municipal and special-regime obligations running on different calendars at the same time. This 2026 guide organizes the deadlines […]
Company Formation Costa Rica: 6 Steps, 3–6 Weeks
Home › Blog › Commercial Law › Company Formation Company Formation in Costa Rica: The Complete 2026 Guide for Foreign Investors and Founders Company formation in Costa Rica is straightforward on paper — a notary drafts the deed, the National Registry assigns a corporate ID, and you have a legal entity. In practice, the difference […]
Prediction Markets: How They Work, Legality & Regulation (2026)
Home › Blog › Prediction Markets Prediction Markets: How They Work, Their Legality, and What Businesses Need to Know A prediction market is a marketplace where people buy and sell contracts whose value depends on the outcome of a future event — an election, an interest-rate decision, a sports result, the box-office of a film, […]
Costa Rica Crypto Regulation 2026: Law 10961 VASP — Full Guide
Home › Blog › Crypto Regulation in Costa Rica 🇨🇷 ¿Prefiere leerlo en español? Lea la versión en español aquí. Costa Rica Crypto Regulation | Law No. 10961 | VASP | SUGEF Registration | AML Compliance | 2026 Update Crypto Regulation in Costa Rica: What the New VASP Law Means for Investors and Crypto Businesses […]
Costa Rica UBO / RTBF 2026-2027: Filing Guide
Home › Blog › Commercial Law › Costa Rica UBO / RTBF Costa Rica UBO / RTBF 2026–2027: Who Must File, Who Can Sign and How to Prepare for April 2027 For many Costa Rican companies, the annual UBO Costa Rica filing — formally the Registro de Transparencia y Beneficiarios Finales (RTBF) — is straightforward […]
Inactive Companies Income Statement in Costa Rica: Form 272 (Former D-195)
Home › Blog › Commercial Law › Form 272 Inactive Company Filing Costa Rica Form 272 for Inactive Companies: Informational Return (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 […]