Author Diego Quirós Associate Costa Rica E-mail Costa Rica: Practical Guide to Merger Processes of Operating Companies The merger of companies constitutes a legal mechanism through which two or more entities are integrated into a single entity, either by absorption (where one entity absorbs the others) or through the creation of a new company. Both…
Category Archives: Costa Rica
Author Valeria Gutiérrez Associate Costa Rica E-mail Commercial Code Reform and Corporate Representation in Costa Rica Recently, the Legislative Assembly approved Law No. 10840, “Law for the Harmonization of the Commercial Code and the Strengthening of the Special Power of Attorney,” which amends Articles 98 and 146 of the Commercial Code. Through this reform, the…
IFX Networks Expands in Costa Rica with Acquisition of REICO IFX Networks, operating through the brand IFX-Codisa, completed the acquisition of Redes Integradas Corporativas Ltda. (REICO), a Costa Rican company engaged in information and communications technology solutions and integration. The transaction is expected to expand fiber optic network coverage, a key technology for 5G connectivity….
Costa Rica: Reform to the Labor Code on Breastfeeding Rights The Legislative Assembly approved in second debate file No. 24.481, which reforms articles 95 and 97 of the Labor Code, introducing relevant changes to the breastfeeding regime applicable to labor relations. Key Changes in Labor Matters Expression of milk: The right to express breast milk…
Simón Sauvé – Director, Costa Rica For many years, the Free Trade Zone Regime has been one of Costa Rica’s most important tools for attracting foreign investment, generating quality employment, and strengthening productive development. More than a set of tax incentives, this regime forms part of a comprehensive strategy to integrate the country into global…
Marco Abellán – Director, Costa Rica One of the most critical—and frequently misunderstood—rules in Costa Rica’s immigration system is the obligation to maintain the qualifying investment until permanent residency is formally granted. Unfortunately, this is an area where poor or informal advice often leads to serious legal consequences. Under Costa Rican immigration law, investor residency…
Recognition of the Term “REF” through a Supplementary Label Resolution Although RTCR 505:2022 does not recognize or authorize the use of the term “REF” to fulfill the requirement of the product identification code, it is permitted to clarify through a supplementary label that the “REF” indicated by the manufacturer corresponds to the product identification code,…
The Board of Directors of the Competition and Antitrust Superintendence in Guatemala issued, through Resolution No. 11-2025, the Regulations of the Competition and Antitrust Law (the “Regulations”), which entered into force on December 30, 2025, with a gradual and deferred implementation, as provided under the Competition and Antitrust Law. The Regulations are of general application…





