Press Room

Costa Rica


January, 2020

In 2020, entities incorporated in the country having no income of Costa Rican source must register before the Tax Authorities and submit a yearly equity statement to the Tax Authorities.Regulation number DGT-075-2019, published in The Gazzete on December 20, 2019, establishes the obligation to regis...

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CR: Costa Rican Congress Passed a New Antitrust Law (No 9739)

September, 2019

The Costa Rican Congress passed a new Antitrust Law (No 9739) to strengthen the legal capabilities and role of the Commission to Promote Competition ("COPROCOM") (as the general Antitrust Authority) and the Superintendence of Telecommunications ("SUTEL") (as the Antitrust Authority for the tele...

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CR: Final beneficiaries report will begin in September

August, 2019

The obligation to submit the report of the Final Beneficiaries of legal entities in Costa Rica, will begin in September 2019. This obligation was established by the Law Against Tax Fraud regulated in Executive Decree No. 41040-H and through the resolution issued by the Central Bank of Costa Rica, th...

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CR: Bill No. 21.292 intends to allow non-resident banks to open a local branch in Costa Rica

August, 2019

As part of the process of entering the OECD and with the aim of guaranteeing financial stability, the Costa Rican congress recently approved a Bill of Law allowing branches of foreign banks to operate in Costa Rica and form part of the National Banking System.Currently, only locally constituted corp...

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