EdwardGudeman

Starting June 4, 2025, a key reform will take effect that directly impacts corporations, foundations, associations, and cooperatives in Costa Rica: the obligation to register an official email address with the National Registry of Legal Entities. Law No. 10.597 and Directive DPJ-002-2025 Who does this apply to? This requirement affects: If your company is registered …

📢 New Mandatory Requirement for Legal Entities in Costa Rica: Official Email Registration Leer más »

Ley N.º 10.597 y Directriz DPJ-002-2025A partir del 4 de junio de 2025, entra en vigencia una reforma clave que impacta directamente a sociedades mercantiles, fundaciones, asociaciones y cooperativas en Costa Rica: la obligación de registrar un correo electrónico oficial ante el Registro Nacional de Personas Jurídicas. ¿A quién aplica?Esta obligación afecta a: *Si tu …

📢 Nuevo Requisito Obligatorio para Sociedades Mercantiles en Costa Rica: Registro del Correo Electrónico Oficial Leer más »

Fecha límite de presentación: 30 de abril de 2025 Si tu empresa está registrada en Costa Rica pero actualmente no realiza actividades comerciales, eso no significa que esté exenta de obligaciones tributarias. Incluso las sociedades inactivas deben presentar una declaración informativa anual, conocida como Declaración D195, para mantenerse al día con la normativa fiscal. En …

Todo lo que necesitás saber sobre la Declaración D195 para sociedades inactivas en Costa Rica Leer más »

Deadline to File: April 30, 2025 If your company is registered in Costa Rica but is currently not engaged in any business activity, that doesn’t mean you’re off the hook with tax authorities. Even inactive legal entities are required to submit an annual informational return (the D195 Declaration) to stay compliant with tax laws. In …

Everything You Need to Know About the D195 Declaration for Inactive Companies in Costa Rica Leer más »

El plazo para presentar la declaración ordinaria del Registro de Transparencia y Beneficiarios Finales (RTBF) se acerca rápidamente. Esta obligación, que forma parte de los esfuerzos del Estado costarricense por fortalecer la transparencia financiera, debe cumplirse durante el mes de abril de 2025. En este artículo le explicamos de forma clara en qué consiste el …

RTBF en Costa Rica: Todo lo que Debe Saber Sobre la Declaración Anual 2025 Leer más »

The deadline to submit the annual declaration for the Transparency and Final Beneficiaries Register (RTBF) is fast approaching. This requirement, part of Costa Rica’s ongoing efforts to increase financial transparency, must be fulfilled during April 2025. In this article, we’ll walk you through what the RTBF is, recent changes to the process, who is required …

RTBF in Costa Rica: What You Need to Know About the 2025 Annual Declaration Leer más »

A Corporation (Sociedad Anonima or S.A) is a legal entity where one participates as a shareholder through a specific number of shares of a determined value. The social capital constitutes a distinct entity from personal assets. Agencies or branches can be established inside and outside of Costa Rica, engaging in various business activities. If one …

Corporation (Sociedad Anonima or S.A) in Costa Rica Leer más »

Corporation vs. Limited Liability Company: Choosing Between a Corporation (Sociedad Anonima) and a Limited Liability Company (Sociedad de Responsabilidad Limitada) The most commonly used corporate structures are the Corporation (Sociedad Anonima or S.A.), and the Limited Liability Company (Sociedad de Responsabilidad Limitada, Limitada, S.R.L., or Ltda.). Generally, clients are generally advised to open a Corporation, …

Corporation vs. Limited Liability Company Leer más »

Owning assets through commercial entities with no economic activity is a unique aspect of Costa Rican regulations, setting it apart from many other jurisdictions. What’s often overlooked is that merely having a legal entity is insufficient; there are various commercial and tax responsibilities to meet, even when the company is entirely inactive. You are required …

Requirements Of Inactive Corporations Leer más »