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

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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 revie…

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