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 […]

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 […]

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). […]

Company Formation in Panama (For US Investors) – Step-by-Step Guide, Costs, Banking & Tax

Quick Take Best for: US owners seeking territorial taxation, privacy, and global operations. Popular entities: Sociedad Anónima (S.A.), Sociedad de Responsabilidad Limitada (SRL), and Private Interest Foundations (PIF) for asset-holding. Timeline: 3–10 business days for incorporation; banking KYC may add 1–3 weeks. Ongoing costs: Annual government Tasa Única, resident agent, and basic compliance. US angle: […]

Costa Rica Corporate Tax 2025 (Law 9428): Rates, Deadlines & Penalties

Home › Blog › Costa Rica Corporate Tax (Law 9428) Corporate Tax on Legal Entities in Costa Rica (Law No. 9428): 2025 Rates, Deadlines, Penalties & Practical Guide Quick take: All Costa Rican legal entities—active or inactive—must pay the annual Corporate Tax under Law 9428. The amount depends on income brackets tied to the official […]

Private Interest Foundation Panama

Home › Blog › Private Interest Foundation in Panama Private Interest Foundation in Panama: 2025 Legal Guide for Families, Businesses, and Asset Protection Quick take: A Panama Private Interest Foundation is a civil law structure for wealth management and estate planning. Its assets are legally separate from the founder and beneficiaries. It is not used […]

Registry of Shareholders in Costa Rica

Registry of Shareholders in Costa Rica: 2025 Legal Guide for Companies The Registry of Shareholders in Costa Rica is a mandatory annual disclosure for all active legal entities, overseen by the Central Bank of Costa Rica, under Law No. 9416. It verifies shareholder identity and ownership via the Central Directo platform. 📌 What Is the […]

Company Name in Costa Rica: Key Changes Law 10729

📌 Company Name in Costa Rica: What Changed in 2025? Registering a company name in Costa Rica is no longer mandatory when incorporating a Sociedad Anónima (S.A.) or a Sociedad de Responsabilidad Limitada (S.R.L.). Law no. 10729 is applicable as of 30 May 2025, which has already been published. This reform modifies the Commercial Code […]