Firmengründung in Costa Rica

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —Operating subsidiaries with Costa Rican customers, a team, premises, tourism, services or trade.
• —A closely held owner-managed business through a quota-based S.R.L.
• —A share-based investment or group structure through an S.A. with appropriate governance and tax planning.

• —A Sociedad de Responsabilidad Limitada (S.R.L.), a quota-based limited-liability company for closely held ownership.
• —A Sociedad Anónima (S.A.), a share corporation with a board/officeholders and formal corporate governance.
• —A branch of a foreign company, the registered branch of an existing overseas entity.
• —A civil, general or limited partnership, specialist alternatives that are rarely the default for a scalable commercial business.

• —An S.A./S.R.L. is formed by public deed before a Costa Rican notary; a new cash/securities-capital filing is submitted electronically through CrearEmpresa/TramiteYa.
• —Foreign founders may act through an approved power of attorney; the notary confirms apostille/legalisation, translation and appearance method.
• —The entity states a Costa Rican domicile/contact, capital in a permitted currency, shareholders/quotaholders and administration/representation.
• —Resident-agent notification rules are transitioning to an electronic-address regime under Law 10597; the notary confirms the current filing-date requirement.
• —The company registers for tax/activity, files the annual RTBF beneficial-owner declaration and obtains municipal/sector permits before applicable operations.

• —A passport or other acceptable ID for every founder, director, manager, signatory and ultimate beneficial owner (UBO).
• —Proof of residential address and tax residence; the registrar, agent, bank or other reviewer sets the document-validity period.
• —A transparent ownership chart through to natural persons and, for a corporate participant, registry documents, good standing and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —The name, Costa Rican domicile/electronic contact, purpose, duration, capital, shares/quotas, founders and board/managers/representatives.
• —The public deed, electronic registry form, notarial testimony and initial corporate books/appointments.
• —Apostilled foreign ID/entity/authority documents and Spanish translation; tax, RTBF and address/activity evidence.
• —Municipal patent, health/tourism/environmental/sector and CCSS/payroll documents where the activity requires them.

1. 01Select an S.R.L., S.A., branch or specialist form based on owners, governance, tax, licensing and operations.
2. 02Engage a Costa Rican notary, approve the foreign power-of-attorney/apostille/translation route and check the current electronic-contact/resident-agent rule.
3. 03Execute the public deed; the notary submits the electronic CrearEmpresa/TramiteYa form to the National Registry.
4. 04After registration, establish tax/activity, RTBF, books, accounting, CCSS/payroll and municipal/sector permits.
5. 05The banking application begins after the legal/tax file, UBO, signatory and business-evidence preparation.

• —Costa Rican tax analysis considers territorial/source rules and current treatment of local and qualifying cross-border income based on actual operations.
• —Corporate income tax, VAT, withholding, payroll/CCSS, municipal patents and property/transfer taxes apply as triggered.
• —Foreign management/owners, CFC, permanent-establishment and treaty/withholding treatment remain subject to their home and counterparty jurisdictions.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —A bank reviews the legal-person ID, public deed/personería, tax/activity status, RTBF/UBO, signatories and source of funds/wealth.
• —Local operating evidence includes the address, municipal/sector permits, contracts, customers/suppliers, website and projected flows.
• —A bank may require a local representative/signatory or in-person/video verification; notarial electronic filing does not guarantee an account.

• —Annual corporate tax/registry standing, statutory books and accounting/tax returns under current rules.
• —The RTBF beneficial-owner declaration is filed in the prescribed annual period and updated upon applicable changes.
• —Board/manager, legal-representative, ownership, domicile/electronic-contact and capital changes are recorded and filed as required.
• —Municipal patents, licences, CCSS/payroll and sector/environmental/tourism renewals apply according to operations.

• —The resident-agent/electronic-address transition makes old static checklists unreliable; the notary must confirm the live filing requirement.
• —Company registration without tax activity, RTBF, a municipal patent or sector permit does not authorise launch of the underlying business.
• —Incorporation does not conceal ownership or disapply AML/KYC. Registered agents, registries, tax authorities and financial institutions may obtain and verify UBO information.
• —The place of incorporation does not automatically determine tax residence. Effective management, permanent establishment, CFC, withholding and the owners' personal residence require separate analysis.
• —Company registration does not grant a regulated-activity licence, immigration status or a bank account.

• —Coordination of the Costa Rican notary, power of attorney/apostille, TramiteYa/National Registry, RTBF and tax/licensing hand-off.
• —Comparison of entity forms, ownership structure, tax links and substance requirements before filing.
• —Coordination of the registered agent, notary or local representative, translations, apostille and the complete corporate file.
• —Preparation of a bank-ready KYB data room and responses to legitimate compliance requests; approval and timing remain with the bank or EMI.
• —Accountant hand-off and creation of an annual-return, BO, tax, licence and substance compliance calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.