Category Archives: News

Law to regulate teleworking

On April 25, 2022, an amendment to article 9, subsection D, of the “Law to regulate teleworking” (Law 9738) went into effect through publication in the Official Gazette. The law was approved to guarantee respect for the personal and family privacy of employees after work, and to ensure the disconnection from employment during vacation periods…

Nomad visa: the extent of the stay of digital nomads is officially interpreted

In a second (final) debate on April 21, the authentic interpretation of the Law To Attract Remote Workers And Providers Of International Services was approved, stipulating that the immigration benefit to be granted for one year means that applicants will be able to request and obtain a visa for a period of less than one…

Costa Rican National Customs Service Contingency Plan against cyberattacks

Due to the cyber-attacks reported by the Ministry of Finance on April 18, 2022, which are affecting the Ministry’s computer systems, including the TICA System, and which affect the normal development of the procedures established for the entry, transit, export, and nationalization of goods, Costa Rica´s Directorate General of Customs has issued a series of…

Reform to combat labor discrimination against women in maternity condition

On Monday, April 19th, 2022, the reform of articles 94, 94 BIS, 95, 96, 97, 100 and the addition of subsection K) to article 70 of the Labor Code were approved in the second debate. According to these reforms, paternity leave is created, and the following modifications are made to the law: The employer is…

Procedural Guidelines for Free Zone Companies in the Logistics Services (SEL) category

General scope resolution RES-DGA-079-2022 specifies the “Guidelines for procedures related to the transit, internment, mobilization, and exit of merchandise carried out by Free Zone Companies for the Logistics Services category.” These guidelines regulate the customs procedures that Free Zone Companies must follow within the Logistics Services category (SEL) for their operations of entry, exit, handling,…

COPROCOM announces that the thresholds for reporting economic concentrations will be maintained for 2022

The Competition Comission (COPROCOM) in Costa Rica announced yesterday that the thresholds for filing economic concentrations will be maintained for 2022. Therefore, according to the Law on Strengthening the Competition Authorities of Costa Rica (Law No. 9736) it is mandatory to notify and obtain the approval from COPROCOM for those concentrations that comply with the…

Law of Temporary Relief for Maritime Transport Costs for National Imports, to Mitigate the Container Crisis

Through Law No. 10162, a temporary adjustment to the tax base of goods imported by sea for customs purposes is approved to mitigate the container crisis. Therefore, a table of freight values is established, depending on the country or region of origin of the merchandise, which can be declared on import DUAS to determine the…

April 11 holiday – Juan Santamaría Day

On Monday, April 11, Costa Rica will celebrate 166 years since the hero Juan Santamarìa burned the so-called Mesón de Guerra rallying the country to defeat the filibuster forces at the Battle of Rivas, a fete of such importance that the day is celebrated as a mandatory payment holiday. Any company that uses a weekly…

Simplification of procedures for inactive legal entities

On March 11, 2022 the Law for the Simplification of Procedures for Non-Profit Corporations, Nº 10160 of March 11, 2022, was published, whereby article 2 of the Income Tax Law was amended, in such a way that inactive companies must: Submit annually to the Tax Authorities, all variations in their assets, liabilities, and equity. In…

Reform of article 9 of the “Law to regulate teleworking”

Yesterday, March 10, 2022, the Legislative Assembly approved in the second debate with 38 votes in favor the reform to article 9, subsection D of the “Law to regulate teleworking” (Law 9738). This reform is intended to guarantee respect for the personal and family privacy of the employee during rest time and to ensure the…