ARTICLES
Income Tax Deadline Alert in Costa Rica
Introduction March is an important month for several tax obligations in Costa Rica. One of the most relevant is the income tax, which applies to both individuals and companies depending on their level of income. Understanding how this tax works and the applicable tax...
Costa Rica: Top 3 Best Country to Retire in 2026
Why Is Costa Rica One of the Best Retirement Destinations in the World? Retirement in 2026 is no longer just about lowering expenses. It is about choosing how — and where — you want to live the next 20 or 30 years of your life. The Global Retirement Index by...
Costa Rica: The Oasis of the World in 2026
Costa Rica: The Oasis of the World in 2026 Why Does Costa Rica Stand Out in an Unstable World? In 2026, the world faces an unprecedented convergence of simultaneous pressures: active armed conflicts, tariff wars increasing supply chain costs, Europe’s housing crisis,...
Costa Rican Citizenship: Requirements and Legal Pathways
Introduction Obtaining Costa Rican citizenship is a legal process through which a foreign national may acquire Costa Rican nationality after establishing a genuine and lawful connection with the country. This process is regulated by the Constitution and specific...
OnlyFlans: creativity backed by legal strategy
In Heredia, Costa Rica, a small Mexican restaurant decided to try something different. In addition to tacos and enchiladas, it launched a line of artisanal flans with a name as provocative as it was clever: OnlyFlans, a clear (and humorous) nod to the famous adult...
2026 Corporate Tax in Costa Rica
https://youtube.com/shorts/8Zxa3tFH7P8?si=pKcmhoIOYjm71pNF What Foreign Company Owners Must Know If you own a company in Costa Rica — even if it’s inactive or only holds property — you are legally required to pay the annual Corporate Tax (Impuesto a Personas...
Informed Owners, Legally Sound Condominiums
New regulations demand greater control in condominium management in Costa Rica The new Regulation to the Law Regulating Condominium Property, effective as of January 19, 2026 (Executive Decree No. 45214-MIVAH-MEIC-TUR), marks a turning point for condominium governance...
Key 2026 Taxes for Foreign-Owned Companies in CR
Introduction If you own a company in Costa Rica, even if it has no business activity, you are still subject to certain mandatory taxes. Starting in 2026, changes in payment procedures will make it harder to stay compliant from abroad. In this article, we explain what...
2026 Labor Updates: What HR Teams Must Know
The year 2026 brings a series of legal and administrative adjustments that, although not widely covered in the media, have a direct impact on payroll management, company cash flow, and legal risks. To better understand these changes and prevent potential liabilities,...
Obtain Residency in Costa Rica for Your Entire Family
Relocating to Costa Rica is possible through an investment starting at US$150,000. This immigration pathway allows foreign nationals to obtain legal residency and extend it to their spouse and children under 25. In this article, we explain why so many families are...
ERP Lawyers: 2025 Achievements and 2026 Vision as Your Legal Ally
A year of consolidation, trust, and commitment to excellence In 2025, ERP Lawyers celebrated 13 years of providing comprehensive legal advice to individuals and businesses, both Costa Rican and international. This anniversary reaffirms our purpose: to deliver legal...
Adoption in Costa Rica: The Story of Abraham Ureña
A Dream of Fatherhood Beyond Traditional Molds Abraham Ureña, a pharmacist by profession, had a stable life and a successful career. Yet, he felt a void that professional success could not fill: a deep desire to be a father. Society often tells us that a family...
Corporate dissolution after divorce: Lessons from Daddy Yankee’s case
What happened between Daddy Yankee and his ex-wife Mireddys González? Puerto Rican singer Daddy Yankee and his ex-wife Mireddys González announced their divorce in December 2024 after nearly 30 years of marriage. The couple had built and co-managed several companies,...
Why Bad Bunny ended up in a lawsuit
The recent lawsuit faced by Bad Bunny over an Afrobeats sample, reported by Rolling Stone, shows how sample clearance issues can quickly turn into high-profile copyright disputes. At ERP Lawyers, we have examined similar questions in our article “Cover o infracción:...
ERP Lawyers earns Excellence Path recognition for 3rd consecutive year
A Costa Rican law firm with internationally recognized credentials. With over 13 years of experience in the legal sector, ERP Lawyers has established itself as a leading boutique firm in Costa Rica. The firm combines in-depth knowledge of the Costa Rican legal...
Million-Dollar Severance? Elon Musk Through a Costa Rican Lens
Elon Musk’s company X recently faced a wave of labor lawsuits after laying off thousands of employees. Although the case was resolved through an out-of-court settlement in the United States, this article explores what would have happened if those layoffs had taken...
Is your company up to date with its 2025 tax obligations?
As the year ends, key obligations for businesses in Costa Rica come into focus — and staying on top of them protects you from unnecessary risks. Here’s what you need to prepare: 🔸 December: • Pay municipal...
Nodal and His Endless May: Would It Be Legal in Costa Rica?
It all began in May 2024. Christian Nodal, one of the most influential voices in regional Mexican music, announced his separation from Argentine singer Cazzu. The message was brief but clear: mutual respect, shared parenting, and separate paths. Just a few weeks...
Cover or Infringement? The Angela Aguilar Case
✍️ Introduction The recent controversy involving Mexican singer Angela Aguilar and the heirs of Rocío Dúrcal has reignited the debate over the boundaries between artistic creativity and copyright infringement. The issue centers on the reinterpretation of the iconic...
Costa Rica Migration: visa, residency, and naturalization
What is the difference between a visa, residency, and naturalization? Understanding the various migration categories is essential if you plan to visit, live, or invest in Costa Rica. Costa Rican immigration law distinguishes between visa, temporary residency,...
Can I Open a Business in Costa Rica as a Foreigner?
Yes, it is possible to open a business in Costa Rica as a foreigner, and you do not need to be physically present in the country to do so. With the right legal support, the entire process can be carried out remotely, securely, and in compliance with Costa Rican law....
Trust in Costa Rica for Foreigners
The trust: a key tool to protect your investment in Costa Rica Are you living in Costa Rica as a foreigner or planning to invest in the country? If so, you should learn about the Costa Rican trust, a legal tool that allows you to protect your assets, avoid unnecessary...
Usufruct in Costa Rica: Protect Your Estate During Your Lifetime
The term 'usufruct' may sound complex, but in Costa Rica it is a simple and powerful legal figure that allows you to transfer a property while retaining the right to use and enjoy it for life. It is a commonly used tool for estate planning, family protection, and even...
Buying Property in Costa Rica: Land, House, or Condominium?
Buying a property in Costa Rica is a significant decision, full of excitement and potential. However, beyond the beauty of the location, it is crucial for you to understand the legal differences between the available options: a lot, an already-built house, or a...
A guide for Canadian investors in Costa Rica
2025 marks a pivotal year for Canadian investors looking to diversify their portfolios in Latin America. Costa Rica, known for its political stability and commitment to sustainability, stands as a key commercial partner. The sustained growth in the flow of Canadians...
Inheritance in Blended Families: What the Law Says
More and more families in Costa Rica are made up of second partnerships and children from previous relationships. However, few people know how inheritance is legally distributed in these cases. What happens if someone dies leaving behind children from different...
Unsigned electronic invoices and judicial collection: new precedent
A recent court ruling in Costa Rica brings good news for companies dealing with late-paying clients: it is no longer essential for an electronic invoice to be signed in order to initiate a judicial collection process. The Civil and Labor Court of Appeals of Alajuela...
What does the law in Costa Rica say about privacy and consent to use images?
The recent viral spread of a couple at a Coldplay concert—who did not wish to make their relationship public—put the debate back at center stage: images can circulate in seconds, beyond anyone’s control, with visible effects on people’s lives. In this note, we explain...
Prada vs Prada: when a Costa Rican brand defeated a global fashion giant
For years, selling clothes under the name “Prada” in Costa Rica might have seemed bold. But for Juan Carlos Prada, owner of a small business in San Ramón de Alajuela, using his surname as a brand was always about family and identity — not glamour. What started as a...
Common-law union: legal keys to protecting your partner
More and more couples are choosing to live together, build a life, and even raise a family—without getting legally married. It’s a valid choice, and often one that fits their values and lifestyle. But there’s a question few ask in time: what happens if something...
Costa Rica: a remote paradise for Canadian digital nomads
Are you a Canadian citizen working remotely? Costa Rica has become one of the top destinations for those who want to combine productivity with quality of life. But for Canadian digital nomads, the benefits go beyond beautiful landscapes: geographic proximity,...
Airbnb Regulation in Costa Rica: What the Law Requires
Airbnb has revolutionized the way people travel and rent properties around the world. By allowing anyone to offer their home or apartment to tourists, it created new opportunities… and also new challenges for cities and communities. What Impact Has Airbnb Had? The...
Legal Risks of Using AI in Your Business
Artificial intelligence is a powerful tool for enhancing business productivity. But when used without oversight, it can expose your company to serious legal and reputational risks — especially when handling personal data or creating automated content without proper...
Planning Your Estate Is an Act of Love: Will or Trust in Costa Rica
Organizing what will happen with your estate after you're gone is not a cold or selfish act—on the contrary, it’s one of the most loving decisions you can make for those you care about most. In Costa Rica, there are two main legal tools to plan your succession: the...
Residency as a Rentier in Costa Rica: The Story of the Harris Family
Among the various legal residency options available in Costa Rica, one stands out as ideal for those with stable income or sufficient savings: the Rentier Residency. This type of residency has allowed many individuals and families to transform their lifestyle without...
Dissolution and liquidation of companies in Costa Rica
When a company in Costa Rica ceases operations—whether because it fulfilled its purpose or its shareholders decided to close it—it’s essential to follow the proper legal procedure for dissolution and liquidation. Thanks to a new directive from the National Registry,...
Aging in Costa Rica: where people live longer and better
Did you know there are places in the world where people not only live longer, but also enjoy better health and quality of life? These are called Blue Zones, and Costa Rica is home to one of them: the Nicoya Peninsula. What is a Blue Zone? Blue Zones are regions where...
Free Trade Zones in Latin America: Why is Costa Rica the best choice for your company?
In Latin America, several countries compete to attract foreign investment through free trade zone regimes. However, when we analyze the actual benefits, operating environment, and long-term opportunities, Costa Rica clearly stands out as the most strategic...
Costa Rica Replaces Resident Agent with Official Email Registration
With the entry into force of Law No. 10597, Costa Rica is making a decisive move toward digitalizing its corporate processes: the role of the resident agent has been eliminated, and all companies are now required to register an official email address to receive...
Do you have delinquent clients? Don’t write off your money just yet!
When a client stops paying, many businesses choose to give up. Whether it’s due to the frustration of following up, the fear of additional costs, or simply not knowing the legal options available, it’s common for those debts to be shelved—and lost. But it doesn’t have...
Thinking about investing in Costa Rica? Franchises might be your best option
Costa Rica is well known for its political stability, favorable business climate, and transparent legal framework for foreign investment. These factors, along with steady growth in domestic consumption, have turned the country into fertile ground for franchise...
Prenuptial Agreements in Costa Rica
Prenuptial agreements are legal arrangements that couples can make before or during marriage to clearly establish the rules for how they will manage their finances together. They are also known as "marriage contracts" or "prenups." Although many people think prenups...
What Does a Company Need to Export from Costa Rica?
Expanding your business across borders is an excellent growth strategy. However, to export safely and effectively from Costa Rica, it’s essential to comply with a series of legal requirements. At ERP Lawyers, we guide exporting companies through this process to ensure...
Due Diligence in Real Estate: The Legal Support You Need as a Broker
A real estate transaction doesn’t start with a property visit nor end with a signature. Behind every successful deal, there’s a technical and legal process that ensures everything is in order: due diligence. If you're a real estate broker or agent, you know that...
Why Having an Inactive Corporation in Costa Rica Can Be a Strategic Move for Your Wealth
Every legal structure should respond to a specific need. While we often associate corporations with active business operations, Costa Rica offers a highly useful legal entity: the inactive corporation. What is an inactive corporation? It is a company that, although...
Trademark Registration: Costa Rican Supermarket “Super Mario” Wins Lawsuit Against Nintendo
In the world of trademark law, some cases become paradigm-setting examples. Such was the recent legal battle between Nintendo—the Japanese entertainment giant—and a small Costa Rican supermarket called “Super Mario.” The outcome was unexpected: Costa Rican courts...
How to obtain legal residency in Costa Rica? Here are the top 4 options
Costa Rica is a dream destination for those seeking a peaceful, healthy, and fulfilling lifestyle. With its stunning natural beauty, top-tier healthcare system, stable economy, and convenient flight connections, it’s no wonder more people are choosing to live, retire,...
We are celebrating 13 years of excellence and evolution at ERP Lawyers
This week, at ERP Lawyers, we are celebrating! We are marking 13 years of experience, a journey defined by achievements, challenges, and learning. Our growth has been made possible thanks to the unwavering commitment of our team and our constant pursuit of business...
Legal and Personalized Marriage in Costa Rica
Marriage is one of the most important decisions in a couple's life, and in Costa Rica, it not only represents a sentimental union but also a legal bond with significant benefits. At ERP Lawyers, we have Public Notaries who can advise and guide you through every step...
Advantages of establishing a Corporation (S.A.) or a Limited Liability Company (S.R.L.) in Costa Rica
When starting a business in Costa Rica, choosing the right legal structure is essential. Two of the most commonly used options are the Corporation (Sociedad Anónima - S.A.) and the Limited Liability Company (Sociedad de Responsabilidad Limitada - S.R.L.), both of...
Transforming Judicial Collections
Judicial collections can become a complex and challenging process for many businesses. Aware of this reality, at ERP Lawyers, in collaboration with the Costa Rica Chamber of Commerce, we held an enriching webinar titled "ERP Collections: Transforming Judicial...
Last call! File your income tax before it’s too late.
As the year progresses, it is important to remember your tax responsibilities. One of the most relevant commitments is the Income Tax declaration and payment, whose due date is approaching. To avoid penalties, it is crucial to be aware of deadlines and proper...
The Importance of Trademark Registration: The Michelob Case in Costa Rica
In the business world, making informed decisions is key to success. One of the most strategic decisions a company can make is registering its trademark, a process that protects intellectual property and builds a strong identity. The importance of this procedure is...
Don’t forget to pay the Education and Culture Tax Stamp before March 31
Fulfilling tax obligations is a key aspect of managing your business. In this regard, we want to remind you that the deadline to pay the Education and Culture Tax Stamp (TEC) is March 31. What is the TEC and who must pay it? The TEC is an annual tax that must be paid...
Are you ready for the 2025 Income Tax Declaration?
The period for declaring and paying the Income Tax for the 2024 fiscal year is open from January 1 to March 15, 2025. This tax is essential for fulfilling the fiscal obligations of both individuals and companies in Costa Rica. Below, we provide a complete guide to...
Dreaming of retiring in Costa Rica? Discover why It’s the #1 retirement destination
The 2024 Global Retirement Index (IGR) by International Living has ranked Costa Rica as the best country in the world for retirement. Its combination of warm climate, high quality of life, and the “Pura Vida” spirit attracts more retirees every year. From its...
Payment of the Education and Culture Stamp:
Avoid penalties and comply on time In Costa Rica, all commercial companies and subsidiaries of foreign companies are required to pay the Education and Culture Stamp (TEC), an annual tax aimed at financing activities related to education and culture in the country....
Declaration and Payment of Property Tax
Managing real estate in Costa Rica comes with important responsibilities that ensure legal compliance and strengthen municipal resources. The declaration and payment of Property Tax are essential steps for any property owner. In this article, we explain clearly and...
Do you own a luxury home? Here’s what you need to know about the Solidarity Tax 2025.
The Solidarity Tax, commonly known as the "Luxury Homes Tax," is a levy that applies to properties with a construction value exceeding ₡145 million. This tax, in effect in Costa Rica, must be declared and paid between January 1st and January 15th. If you own a...
Corporate Tax in Costa Rica 2025
The corporate tax is a mandatory tax that all commercial companies registered with the National Registry of Costa Rica must comply with. This tax, established by Law No. 9027, aims to finance the operation of the National Registry and other related services. Payment...
Avoid Debt! Fulfill Your Obligations in 2025.
2025 is fast approaching, bringing with it the tax and administrative obligations that businesses and property owners in Costa Rica must meet. At ERP Lawyers, we aim to help you comply with these requirements to avoid penalties and keep your operations in order....
A Year to Celebrate at ERP Lawyers: Achievements, Growth, and Gratitude
This 2024 has been a year full of significant milestones for us at ERP. We are proud to share the achievements we have made thanks to the hard work of our team, the trust of our clients, and our commitment to excellence. New Initiatives and Expansions: M2CR (Moving to...
ERP Lawyers: Your trusted legal ally in Costa Rica’s Real Estate market
Costa Rica is emerging as a top destination for real estate investment, thanks to its solid legal framework and ever-growing market. Having the residential real estate sector projected to reach $251.5 billion by 2024 and grow at an annual rate of 2.35% through 2028,...
ERP Lawyers & Associates Receives Recognition in Business Excellence at the Mature Level!
We are proud to announce that ERP Lawyers has received Recognition in Business Excellence at the Mature Level. This significant milestone was awarded at the 27th edition of the National Excellence Award, a prestigious event held on November 27th, organized by the...
Real Estate in Costa Rica: Opportunities and key steps to ensuring your investment
Costa Rica has become an attractive destination for those seeking to combine quality of life with real estate investment opportunities. Its biodiversity, political stability, and legal security make it an ideal place to turn dreams into reality, whether through...
How to Recover Debts Without Affecting Your Company’s Financial Stability?
Debt recovery is an ongoing challenge for businesses, as improper management of outstanding accounts can negatively impact their liquidity and financial stability. At ERP Lawyers, we are dedicated to providing effective solutions for the recovery of credit portfolios,...
Looking for the perfect place to retire? Discover the best retirement communities in Costa Rica.
With its warm climate, lush nature, and peaceful environment, Costa Rica has become an appealing destination for retirees worldwide. The country offers a range of communities specifically designed to meet the needs and lifestyles of older adults. What Do These...
Why invest in Real Estate in Costa Rica?
Investing in real estate in Costa Rica has become an attractive option for foreigners seeking a blend of stability, quality of life, and long-term investment opportunities. Here below, we explore the factors that make our country an ideal destination, and how ERP...
What makes Costa Rica the perfect destination for your investment?
Investing in Costa Rica is a safe bet for those seeking stability, growth, and sustainability. With a consolidated democratic tradition and a solid rule of law, the country has become a reference point in Latin America as an investment destination. But what makes...
Changes and updates on the Transparency and Final Beneficiaries Registry (RTBF)
The Transparency and Final Beneficiaries Registry (RTBF) is an essential obligation for all legal entities and trusts in Costa Rica. Recently, important changes have been implemented through resolution MH-DGT-RES-0016-2024, which will affect the filing of the RTBF...
Retirement: Why Emigrate to Costa Rica at This Stage of Life?
Retirement is a stage of life that invites you to explore new horizons. Increasingly, foreign retirees are choosing Costa Rica as their new home. This beautiful Central American country not only offers a stunning natural environment but also an exceptional quality of...
Be a Rentier Resident in Costa Rica
Costa Rica is known not only for its stunning natural beauty and high quality of life but also for offering unique opportunities for those looking to settle in a peaceful and biodiverse country. If you have stable income from investments or rental properties, the...
Why Costa Rica is the Ideal Destination for Digital Nomads
If you are looking for a place where you can work remotely without sacrificing quality of life, Costa Rica offers much more than stunning landscapes. This Central American country has positioned itself as a preferred destination for digital nomads who value both work...
Strategic Transformation: ERP Lawyers Reinvents Itself to Meet Your Needs
At ERP Lawyers, our team operates in perfect coordination, following a strategic plan that is constantly reviewed and adapted. This detailed planning is crucial for making informed decisions, managing resources optimally, adapting to changes, and achieving our goals,...
Costa Rica: A Prime Destination for Living and Investing
Costa Rica, the tropical paradise in Central America, has become one of the top destinations for those seeking a high quality of life and investment opportunities. With a warm climate, unparalleled biodiversity, and a robust healthcare system, Costa Rica offers a safe...
Telework in Costa Rica
In recent years, telework has emerged as a key work modality in Costa Rica, driven by both technological advancements and a legal framework designed to encourage its adoption. Law 9738, passed in September 2019, regulates and promotes telework in the country,...
Costa Rica: The #1 Destination for Retirement
In the recent 2024 Global Retirement Index (GRI) compiled by International Living, Costa Rica has been ranked as the best retirement destination in the world. This small Central American country is not only famous for its stunning natural beauty and vibrant "Pura...
Real Estate in Costa Rica
Costa Rica is emerging as a prominent destination for real estate investment, with an expanding market and a solid legal framework that protects the rights of foreign investors. With a significant growth projection, the residential real estate market in Costa Rica is...
Free Zones in Costa Rica: Engines of Growth and Economic Development, According to Procomer’s Report
Free Zones have proven to be a vital economic driver for Costa Rica, as confirmed by the 2018-2022 Procomer report. Let's delve into some key data to better understand their impact on the national economy. Growth in the Number of Companies in the Free Zone Regime...
Work While You Travel: Everything You Need to Know About Costa Rica’s Digital Nomad Law
Working while traveling is a dream for many, and Costa Rica has made it even easier for digital nomads. Law No. 10008, also known as the "Digital Nomads Law," was created to attract international workers and service providers who wish to work from Costa Rica. But why...
Work While You Travel in Costa Rica! Everything You Need to Know About the Digital Nomad Law
Working while traveling is a dream for many, and Costa Rica has made it even easier for digital nomads. Law No. 10008, also known as the “Digital Nomads Law,” was created to attract international workers and service providers who wish to work from Costa Rica. But why...
Costa Rica: The Paradise for Living That Captivates Celebrities
Costa Rica, more specifically the western region, has become attractive to many celebrities who choose to own properties for personal use or as future investments. Actors and actresses from film and television, singers, and other figures from the entertainment and...
Coyol Free Zone: The Best Free Zone in Latin America is in Costa Rica
Coyol Free Zone, located in Alajuela, is the leading medical device export park. For the fourth consecutive year, it was recognized by the European Global Awards as the Best Free Zone in Latin America. Additionally, it is ranked in the Top 10 globally. Its distinctive...
Extended stay for foreigners in Costa Rica: What you need to know.
Following the enactment of Decree 44187-MGP in June this year, the duration of stay for foreigners in the country has been extended from 90 to 180 days, with some important considerations. Changes in the Visa Regulation Articles 7.1 and 8 of the Regulation for...
The International Adoption Process in Costa Rica
International adoption in Costa Rica, managed by the National Adoption Board (PANI), is a meticulously structured process designed to ensure the well-being of minors. Below, we analyze the main challenges and recommendations for adoptive families, as well as recent...
Losing Control: Cases of Founders Who Were Fired from Their Own Company
In the business world, it's common for founders to face unexpected challenges when their companies begin to grow and attract investor attention. The intervention of these investors, who often prioritize profitability and strategic management over the founder's...
Company Registration with the Directorate General of Migration and Foreigners
To facilitate the legal hiring of foreign workers, the Directorate General of Migration and Foreigners (DGME) has created a registration mechanism for companies that wish to benefit from easier foreign hiring. Below are the reasons and benefits of this registration,...
Life Sciences in Free Trade Zone
Costa Rica is establishing itself as a strategic epicenter for innovation and growth in the Life Sciences sector, thanks to its robust legal ecosystem, highly qualified human talent, and an environment conducive to innovation. Its privileged location in the heart of...
The Challenges of Artificial Intelligence: A Call for Regulation
Artificial Intelligence (AI) is transforming the world at a rapid pace, driving advances in sectors such as medicine, transportation, and manufacturing. However, this rapid progress also raises questions and concerns about its potential adverse effects. In this...
Living in Costa Rica as a Rentista
The migratory category known as "rentista" allows you to legally reside in Costa Rica by demonstrating stable income, whether from rents, interests, or dividends. It is a perfect option for enjoying Costa Rican quality of life without needing to work in the country....
Franchises: Are They a Good Investment Opportunity?
The franchise sector in Costa Rica has grown significantly in recent years, reflecting a strong acceptance of this business model. With a stable economy and increasing consumption, the country offers great opportunities for both national and international franchisors....
Understanding Biodiversity and Real Estate in Costa Rica
Costa Rica is globally renowned for its unparalleled biodiversity. This natural richness is not only invaluable from an aesthetic and recreational perspective but also crucial for sustaining life. The Costa Rican government has implemented various policies and...
New Regulation of the Transparency and Ultimate Beneficiary Registry (RTBF): Complete Guide
The new Regulation of the Transparency and Ultimate Beneficiary Registry published last Friday, March 8th, has undoubtedly sparked a flurry of inquiries, complaints, and legal offices have been pondering how to proceed with the declaration for this 2024....
What does trademark registration in Costa Rica entail?
What is the process like, what is the validity and when must the renewal be carried out. All the information you need to know in the following article.When talking about trademark registration, both commercial and service trademarks, one of the most frequently asked...
Residence, naturalization and citizenship: keys to understanding them
In this article we tell you the difference between these three legal concepts. Their importance lies in the fact that they refer to different immigration statuses, which entail different foreign rights in the country. Although at first glance they seem to be...
The importance of signing an employment contract in Costa Rica
It is a key instrument for the operation and success of the company. It allows you to avoid risks that can cause everything from legal sanctions to financial fines. In the following article we tell you more about its relevance. In the business field, it is essential...
We celebrate our 12th anniversary: a trajectory marked by business excellence
A path characterized by achievements, obstacles and learning. A journey based on growth and the constant commitment to teamwork to achieve the highest standards. Time for joy, gratitude and looking to the future for continuous improvement and to continue writing our...
Buying property in Costa Rica: a new benefit for foreigners
Investing in real estate, with successful results, can be a crucial decision for many people. If you are a foreigner and are interested in purchasing property, stay until the end of the article and find out about the new benefit. Without a doubt, investing in property...
Equal marriage, civil union, rights and obligations.
What are the particularities and differences that characterize both legal figures. What recognition is like in Costa Rica and why May 2020 is a key date. In this article we tell you everything you need to know. Brief history of civil union and equal marriage in Costa...
Everything you need to know about the expiration of the Inactive Companies Declaration
What it is about, what are the aspects that must be taken into account when submitting it, and how non-compliance can lead to different sanctions including million-dollar fines. Key aspects of the Declaration of Inactive Companies The particularity of this type of...
International Women’s Day: stories that inspire
Every March 8 is a special date to commemorate, honor and raise our voices on behalf of all women. Today we want to share stories of references who serve as testimonies to continue writing this collective legacy. March is women's month par excellence. At ERP Lawyers...
How to proceed when the assets are registered in the name of a company
In Costa Rica, inheritance can take certain forms, which will depend on the nature of the individual or entity that receives the assets. It can be: for natural persons, legal entities or inactive companies. In this article we tell you how to act in the case of a...
Risks of buying property in Costa Rica
We tell you how to achieve successful results when investing in the country's real estate market and what aspects you need to pay attention to. Continue reading until the end of the article to find out what to do in case the property title is not registered in the...
All the requirements that must be met when starting a business
When starting a company many doubts may arise. In this article we tell you what are the basic aspects to take into account to operate correctly. Continue to the end of the text to find out about a benefit that we know will interest you. Along with the initial...
Free zones: the key impetus for the arrival of multinationals to Costa Rica
Evolution Free Zone represents a before and after in the way of developing business in the country thanks to the free zone regime and its multiple benefits. 2023 became a crucial year for Costa Rica thanks to Evolution Free Zone, the evolution business park of the...
Why Jacó is One of the Best Places to Invest in Central America
From being practically an uninhabited and difficult-to-access location to transforming, in just a few decades, into a dreamy and prosperous destination thanks to tourism and foreign investment. The success story of Jacó could be summarized from its past as a forgotten...
Corporate Income Tax: Everything You Need to Know
The deadline for compliance with this important tax for the 2024 calendar is January 31. Failure to pay can result in fines and penalties. What is it, and who must comply with this obligation? The tax year begins with the payment of the Corporate Income Tax in...
First in the world ranking of retirement destinations.
If we had to think of an ideal place for this stage of life, we would surely want it to perfectly combine tropical beaches, spring-like weather, natural charm, tax advantages, and an affordable cost of living. Far from remaining a mere desire for fulfillment and...
Bidding contracts as a means to expand the business: the case of Café Britt.
How bidding contracts become potential business opportunities for companies aiming at constant growth both domestically and internationally: the case of Café Britt. Café Britt: Strategic Bidding for Expansion The renowned Café Britt, a Costa Rican company founded in...
Costa Rica: the ideal destination to say goodbye to the year
New Year's Eve is synonymous with celebration. From the best paradisiacal beaches to traditional spectacles, Costa Rica offers the perfect plan as a good omen for the next 365 days. Costa Rica has everything one seeks when celebrating the end of the year: a wide range...
The importance of complying with legal obligations in the upcoming year.
To prevent errors or omissions, potential lawsuits, economic sanctions, and exhaustive audits, and to save time and resources, we share key insights on tax compliance. Hearing about legal obligations might spark endless concerns and doubts. Therefore, when discussing...
Real Estate Investment in Costa Rica: Can I or Can I Not List My Property on Airbnb?
Greater supply, high demand from those choosing the country to explore its most emblematic sites or those wishing to explore new non-urban areas, and affordability of prices. Three attributes that guarantee the success of investing in these lodging platforms. Year-end...
Modernization of public procurement: new procedures and the impact of new technologies
Public sector, tenders, and technology: key players in public procurement Undoubtedly, technology is an integral part of everyone's life and society at large. It's unthinkable to imagine any space or activity where technology isn't present, and the government is no...
Britney Spears and her conservatorship case.
How the release of her autobiographical book, 'The woman in me,' brought back memories of the years she spent under her father's legal conservatorship and reignited controversy regarding her situation and the management of her estate in the past. A new chapter in her...
ERP Lawyers & Associates received Recognition in Business Excellence at the Effective Level.
Received this award within the framework of the National Congress of Business Excellence for good practices, continuous improvements, and evolution in organizational performance. On November 24th, the Chamber of Industry of Costa Rica (CICR) celebrated the XXVI...
#Black Friday: how to make an offer or promotion in line with Costa Rican commercial law.
Five fundamental recommendations when joining commercial actions to avoid claims and litigation. Who hasn't been tempted by the offers in advertisements that mobilize all the senses? A bombardment of well-thought-out images with their play of colors, textures, and...
Costa Rica, exports, and the global context
How the global economy influences the country's commercial activity, what happens with the main exports, and what could happen in the near future due to external factors. The global situation has repercussions in various aspects that directly or indirectly affect...
What are the requirements to get married in Costa Rica?
To have a civil marriage in Costa Rica, the couple needs to provide certain information, documents, and witnesses for the union to take place smoothly. The requested requirements are: Full name, nationality, date, and place of birth Marital status Profession or...
The process of applying for a pension
At ERP Lawyers, we specialize in family law matters, aiming not just to guide clients through legal matters but also to serve as their guide, support, and compass throughout the process. What should be included in a demand for alimony? According to Costa Rican Alimony...
How is a divorce processed in Costa Rica?
Divorce by mutual consent can be requested when both spouses decide to end their union; it can be requested at any time after the marriage has taken place. To process a divorce by mutual consent, the spouses must submit the following information in a public document...
What are possessory informations and how are they managed?
ERP implements advisory services in possessory information when a property title isn't registered in the National Public Registry. According to Article 1 of the Possessory Information Law (No. 5.257): "The possessor of real estate lacking an inscribed or inscribable...
Concessions in maritime-terrestrial, restricted, and special zones
ERP Lawyers specializes in Law 6043, which governs property concessions on the beaches of Costa Rica. We become the right-hand support for individuals or legal entities - whether Costa Rican or foreign - planning to build a home, hotel, or tourist complex. This...
Types of Residency in Costa Rica
Permanent Residency: It's a migratory status allowing indefinite stay in Costa Rica with the possibility to work without issues. Those eligible for this residency include individuals whose parents or children are Costa Rican citizens, or foreigners who have had...
The importance of making a will
It is important that people, regardless of the assets they wish to bequeath, draft a will with their last wishes, indicating how they want these assets to be inherited and distributed once they pass away (successions). In the will, the testator can bequeath to family...
Merger or Acquisition of Companies
What is a merger or acquisition of companies and why are they carried out? Mergers and acquisitions are part of a business strategy in which two or more companies join together as one entity to grow, gain competitiveness in the market, and strengthen themselves. A...
What is a Franchise?
A franchise is a business model that has gained prominence in Costa Rica in recent years and can be utilized by small, large, or medium-sized entrepreneurs. Through franchising, the owner of a brand, service, or business, referred to as the franchisor, grants another...
Types of Companies in Costa Rica
The Corporation (Sociedad Anónima or S.A.) and the Limited Liability Company (Sociedad de Responsabilidad Limitada or S.R.L. or LTDA.) are the most commonly used business entities in Costa Rica for investment or engaging in commercial activities. The Corporation...
Factoring or Discounting of invoices
Factoring: An Overview When a company accumulates numerous accounts receivable, such as invoices or promissory notes, it may turn to factoring, also known as invoice factoring or invoice discounting. Factoring becomes a highly viable option for a company in need of...
Electronic Invoice
The electronic invoice is a method used to generate, send, and store invoices electronically, reducing paper usage and simplifying accounting and taxation processes. The primary goal of electronic invoicing is to have more accurate control over the earnings of...
Copyright
"Copyright according to the National Registry: 'It is one of the branches that contemplates Intellectual Property, with the aim of protecting original intellectual creations (...) The protection of Copyright covers the expressions, creative, ingenious, original,...
Types of Employment Contracts
The employment contract may be verbal (Article 22 of the Labor Code) when it concerns: Agricultural or livestock tasks. This exception doesn't include industrial work carried out in the field. Domestic service. Accidental or temporary work lasting no more than 90...
Company Responsibilities in Salary Payment
With regard to remuneration to be paid in Costa Rica, it is important to note that 'every worker is entitled to receive a minimum wage that covers the normal needs of their household in material, moral, and cultural aspects. This wage will be periodically set, taking...
Internal Work Regulations and Codes of Conduct
Work regulations are crafted by employers following the recommendations of their legal advisors in labor law, taking into account laws, decrees, conventions, and labor contracts. A work regulation (Article 68 of the Labor Code) includes information such as: Rules of...
Types of Work Shifts
The Labor Code establishes three types of work shifts: Day shift: takes place between 5 a.m. and 7 p.m. Night shift: occurs between 7 p.m. and 5 a.m. "Mixed" shift: consists of up to 8 working hours, as long as the weekly work does not exceed 48 hours.
Registration of Assets and Real Estate
ERP implements advisory services in possessory information when a property title is not registered in the National Public Registry. According to Article 1 of the Possessory Information Law (No. 5,257): 'The possessor of real estate lacking a registered or registrable...
Due Diligence for Real Estate Investments
If you've made the decision to acquire land for development or a property with existing construction (be it a house, apartment, building, condominium, etc.), consider conducting legal and registry studies to ensure they aren't associated with any issues. Due diligence...
Concessions in Coastal and Terrestrial Maritime Zones
ERP Lawyers specializes in Law 6043, which governs property concessions on the beaches of Costa Rica. We become the right-hand support for individuals or legal entities—Costa Rican or foreign—who plan to build a home, hotel, or tourist complex. This service involves...
Judicial Collection
El cobro judicial es el proceso por el cual se exige el pago de una deuda líquida de cliente apoyada por documentos públicos y/o privados a través de un juicio de cobranza en el que un juez establece que la deuda debe ser saldada y emite un aviso al deudor. ¿Cómo son...
The Importance of Financing and Banking Law
A company with a solid financial structure will undoubtedly have better opportunities for growth and competitiveness in the market. For this reason, your business requires financing and other tools related to Banking Law. Banking Law is defined as a set of rules...
What is a Trust?
What is a trust? Trusts are legal and banking arrangements used to finance projects such as property purchases, constructions of houses, buildings, apartments, and more. In a trust, the bank, financial institution, or individual who lent the money ensures its eventual...
What is a Mortgage?
What is a mortgage? A person requests a mortgage loan from a bank, financial institution, or private individual, using a real estate asset (such as a house) as collateral. In exchange for the loan, the client will pay monthly installments and previously established...
What is the free trade zone regime (FTZ) in Costa Rica?
What is the Free Trade Zone Regime (FTZ) in Costa Rica? It's a set of incentives and benefits granted by the government to companies making new investments and meeting requirements specified by the Free Trade Zone Law No. 7210 and its regulations. Typically, companies...
Administrative Contracting
What is Administrative Contracting? The field of Public Procurement refers to the specific regulatory framework that allows certain private entities and Costa Rican public entities to obtain goods and services to achieve their goals and satisfy public and...
ERP Lawyers and their excellence in innovation
Under the standards of evolution and continuous improvement in line with our high-quality services, we are launching our new website: easy access, intuitive navigation, and new content. When we talk about innovation, we think about adapting and responding to the...