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Practical reading on companies, banking and taxes for people building or managing a business in Costa Rica.
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Business Succession Planning in Costa Rica
Business succession planning in Costa Rica is not simply deciding which child, partner, or employee should “take over” the company someday. There are really three different…
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More from Business
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Estate Planning Costa Rica: What Foreigners Need to Know About Wills, Probate, and Transferring Assets
Foreign nationals who own assets in Costa Rica — real estate, vehicles, bank accounts, shares in a Costa Rican entity — will leave those assets to be […]
How to Dissolve a Company in Costa Rica: What Voluntary and Administrative Dissolution Involve
There are two ways a Costa Rican corporation ceases to exist. The first is voluntary dissolution — a deliberate decision by the owners to end the entity […]
Two Mistakes That Kill Costa Rica Investor Residency Applications: The 50/50 Split and Underreporting
Two errors account for a disproportionate share of failed or blocked Inversionista residency applications in Costa Rica. Neither is obscure. Both are entirely preventable. And…
Investor Residency Costa Rica: How the DGME Evaluates Your Investment Structure
The Inversionista (investor) residency category in Costa Rica offers foreign nationals a path to legal residency based on a minimum investment of $150,000 USD in eligible…
Direct vs. Corporate Property Ownership in Costa Rica: What Each Structure Actually Means
One of the first questions a foreign buyer asks when purchasing real estate in Costa Rica is whether to hold the property in their personal name or […]
Dormant Corporation Costa Rica: The Obligations That Do Not Go Away Because the Entity Is Inactive
A Costa Rican corporation that is not doing anything still owes something every year. The annual entity tax. The RTBF beneficial ownership declaration. The email registration.…
Corporate Books Costa Rica: What Must Be Maintained, What Must Be in Them, and Why It Matters
Every Sociedad Anónima and Sociedad de Responsabilidad Limitada in Costa Rica is required to maintain authenticated corporate books. These books are the governance record of…
RTBF Costa Rica: What the Beneficial Ownership Registry Is and What Your Entity Must Do
Every legal entity registered in Costa Rica must comply with RTBF Costa Rica beneficial ownership reporting by telling the government who actually owns and controls it. Not […]
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Corporations
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Costa Rica Corporation and Inheritance: What Your Structure Means for Your Heirs
The question most foreign owners of Costa Rican corporations never fully think through is what happens to the entity when they die. Not what they intend to […]
The Sociedad Civil as an Estate Planning Vehicle in Costa Rica: Why It Fits Better Than a Commercial Entity
Most foreign nationals who hold or plan to hold assets in Costa Rica with an eye toward eventual transfer to their heirs are pointed toward a Sociedad […]
Estate Planning Costa Rica: What Foreigners Need to Know About Wills, Probate, and Transferring Assets
Foreign nationals who own assets in Costa Rica — real estate, vehicles, bank accounts, shares in a Costa Rican entity — will leave those assets to be […]
Banking
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How to Open a Bank Account in Costa Rica Without Residency (2026 Guide)
Can expats open a bank account without residency in Costa Rica? Learn the 2026 rules, bank options, limits, required documents, and the easiest way to
Wise in Costa Rica: A Smarter Way for Expats to Manage Money Across Borders
Living in Costa Rica as an Expat: The Money Challenge Moving to Costa Rica is an exciting chapter—lush jungles, endless beaches, and a slower pace of life. […]
Card Purchases Above $50 Will Need PIN Verification in Costa Rica
Starting in May 2022, businesses will ask customers to type their PIN for credit or debit card transactions of more than 30.000 colones (around $50)
Costa Rica Foreign Passive Income Tax: What the Proposed 15% Tax Means for Foreign Residents
Costa Rica’s proposed foreign passive income tax could significantly change how some foreign residents, investors and property owners are taxed on money earned outside the…
The Ministerio de Hacienda in Costa Rica: What Every Expat Should Know
If you spend enough time in Costa Rica — opening a bank account, starting a business, or renting out property — you’ll quickly hear people mention “Hacienda” […]
VAT in Costa Rica: What Expats and Businesses Really Need to Know
If you’ve started a business, rented out a property, or even bought professional services in Costa Rica, you’ve already met one of the country’s most talked-about taxes: […]
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