By presentation of the proposed corporation's signed Articles of Incorporation before a Notary Public who creates a Public Deed for registration at the Public Registry.

Private banking, public finance, investment funds, collective investment schemes, and pension funds are allowed, but the Government must authorize operations. Insurance and the distribution of petrol, gasoline, and diesel are prohibited as they are state owned monopolies. There are also restrictions placed on the provision of utility services such as telecoms and power. Trustee services are permitted.

Spanish

Yes, must be maintained in Costa Rica at the address of the Registered Agent.

Yes.

Yes.

3-4 weeks, subject to name approval.

A name that is similar to or identical to an existing company. Names of well known companies incorporated elsewhere or a name that implies government patronage.

Names may be expressed in any language using the Latin alphabet. The Registrar requires a Spanish translation.

Bank, savings, assurance, reinsurance, fund management, investment fund, or their foreign language equivalents. "Trust" or "Trustee" is permitted.

"Sociedad Anónima" or the abbreviation "SA."

No requirement.

The standard authorized share capital is Colones 10,000 divided in to 100 common voting shares of Colones 100 each however 25% of the issued capital must be paid up on incorporation. The capital may be expressed in any convertible currency. The minimum issued capital is one share at par value.

Preference shares and registered (nominal) shares.

No corporation tax is levied on non-Costa Rican sourced income.

The Company must file a tax return annually irrespective of whether it is liable for pay tax on its income.

Only Tax Information with the USA.

Germany, France, Romania, Chile, Great Britain and Switzerland.

Annual Return US$ 51 is payable.

Whilst there is no requirement to file audited accounts with the authorities, a company is required to keep financial records, which reflect the financial position of a company

Costa Rican companies are required to appoint a minimum of three officers (president, secretary and treasurer) who may also be the directors, and may or may not have Costa Rican citizenship. Additionally, one statutory comptroller (any natural person) is required. Meeting can take place anywhere in the world provided that provision is made for this in the Articles.

The minimum initial number of shareholders (subscribers) at the time of incorporation is two; thereafter a single shareholder is permitted which may be an individual or body corporate.

Must take place annually and can be held anywhere in the world provided that provision is made for this in the Articles.

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• Company formation including the following services: 690,- us$

• Name check

• Preparation of memorandum

• Preparation of articles

• Preparation of registration forms

• Filing with the registrar of companies

• Payment of filing fees

• Certificate of incorporation

• Share certificates

• Premium binder with all certificates

• Minutes of board meetings

• Resolution to open a bank account

• Resolution to rent an office

• Resolution to appoint a company lawyer

• Resolution to appoint an accountant

• Employment agreement

• Employee nondisclosure agreement

• Employee invention agreement

• Unlimited power of attorney

• Limited power of attorney

• Sales contracts

• Register of directors

• Register of shareholders

• CD-ROM with business forms and templates

Shipping:
 1 year registered office 90,- us$
 1 year registered agent 90,- us$
 1 year maintenance and offshore flat tax  490,- us$

Company formation fees | Costa Rica  IBC 1.360,- us$