24 February 2023

Costa Rican President signs regulations to Law for Attracting Foreign Investors, Rentiers and Pensioners

Effective 23 February 2023, the regulations to the Law for the Attraction of Investors, Rentiers and Pensioners (i.e., “Law 9996”) went into effect in Costa Rica.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert

Document ID: 2023-5239