PRESENTATION
For several years, Costa Rica has been experiencing strong development thanks to the recent interest it arousesfor foreign investors.
The political stability of this Republic of Central America attracts more and more entrepreneurs whoThey see in this jurisdiction a paradise with many tax incentives for their society.
Companies registered in Costa Rica are not subject to the payment of local taxes on theoperations carried out abroad.
SOCIETY CREATION
The type of company used most frequently in Costa Rica is the SARL.
• There are no limitations regarding the number of shareholders, their residence or theirnationality. A single shareholder can be enough. However, it is necessary to have asminimum one administrator / director.
• A national fiscal agent is needed.
• Minimum capital required: An amount of 20 USD.
• The domiciliation of the registered office must necessarily be accompanied by officesphysical in Costa Rica. (Only consultancies are authorized to domicile a companyaccountants, law firms or professionals in the financial sector).
• The companies are adapted to all types of legal activity and can be carried outactivities related to finance, online games, banking or insurance after obtaining thecorresponding license. A company can carry out several activities.
• Companies can be managed from another country. For example, all meetingsshareholders officers and managers can be held abroad.
TAXATION
• A company created in Costa Rica does not pay taxes on profits.
• Tax on dividends between 0% and 15%.
• Tax on interest of 0%.
• Tax on royalties of 25%.
• Likewise, offshore companies are not obliged to maintain or present theiraccounting.
• There is no right of succession on the transfer of shares in the event ofdeath of one of the shareholders of a non-resident company.
• Discretion: From the registration of the bylaws of the company, all the relative informationto the beneficial owner, the administrator / director or the shareholder is delivered to the agent
resident / secretary. This agent is prohibited from giving this information to third parties. TheThe only information available in the Public Registry are the statutes of the company.