Costa Rican Ministry of Finance and Tax Authority publish regulations for new foreign-source passive income regime

19 December 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Costa Rica

On 28 and 30 November 2023, the regulations to the Law No. 10,381 were published in the Official Gazette.
Law No. 10,381, which incorporate amendments to the Income Tax Law necessary to achieve Costa Rica's removal from the European Union's (EU's) list of non-cooperative jurisdictions in tax matters, had been published in the Official Gazette on 2 October 2023.
It is important for taxpayers to review the provisions of the regulations to determine their position regarding foreign-source passive inc…

Continue reading with a Pro Subscription

Unlock full Orbitax Tax News content, including a historical database of tax news, alerts, and analysis from our network of tax experts, all tailored to your company footprint. Now includes Orbitax XatBot AI Tax Assistant.

Free trial available. Cancel anytime. Free Orbitax account required.