--- title: Blog A Priori | APriori --- [![Logo apriori ACT LEGAL](https://publicaciones.bdsasesores.com/hs-fs/hubfs/Logo%20apriori%20ACT%20LEGAL.png?width=301&height=96&name=Logo%20apriori%20ACT%20LEGAL.png "Logo apriori ACT LEGAL")](https://www.bdsasesores.com) - [Team](https://www.bdsasesores.com/en/team/) - [Services](https://www.bdsasesores.com/en/services/) - Blog - [Labor Law](https://publicaciones.bdsasesores.com/en-us/blog?hsLang=en-us) - [Corporate Law](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Store](https://www.bdsasesores.com/en/tienda/) - [Contact](https://www.bdsasesores.com/en/contact/) - English - [English](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Español](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=es-cr) # APriori - [Legal Talent Hub](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/legal-talent-hub) - [Corporate Law](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/corporate-law) - [Labor Law](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/labor-law) - [Derecho Laboral](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/derecho-laboral) - [Human Resources](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/human-resources) - [Littler Global](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/littler-global) - [Littler Latin America](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/littler-latin-america) - [Recursos Humanos](https://publicaciones.bdsasesores.com/en-us/apriori-blog/tag/recursos-humanos) ## #CostaRica 🇨🇷 #APriori\_Alert: Law Simplifying the Registration of Corporate Email Addresses Enacted Our APriori Corporate Legal team would like to inform you that, on June 2, the Legislative Assembly approved on second reading the bill that allows corporations to register or amend their email address for notifications through a more streamlined and cost-effective procedure. The bill was enacted immediately thereafter and published the following day as Legislative Decree No. 10,962, "Amendment to the Commercial Code and Law No. 10,597 to... #### #CostaRica 🇨🇷 #APriori\_Alert: Deadline Extended for Mandatory Companies to Register an Official Email Address for Notifications The National Registry Office of Costa Rica has issued **Directive DPJ-001-2026,** extending the... #### #CostaRica 🇨🇷 #APriori\_Informs: Simple Proxies Eliminated for Representation at Shareholders’ Meetings **Law No. 10840**has recently entered into force, **amending the Costa Rican Commercial Code**regarding... #### #CostaRica 🇨🇷 #APriori\_Informs: E-mail Address for Notices – A Registration Obligation We remind you that, pursuant to current regulations, all business entities must register an... #### #CostaRica 🇨🇷 #APriori\_Informs: Compliance Notice – 2026 Transparency And Ultimate Beneficial Owners Registry Business entities incorporated in Costa Rica are required to file the annual Transparency and... #### #CostaRica 🇨🇷 #APriori\_Informs: Applicable Base Salary for 2026 Effective January 1, 2026, the **base salary** used to **determine penalties** is set at **¢462,200.00**, in... #### #CostaRica 🇨🇷 #APriori\_Informs: Payment of the luxury homes tax **Thursday, January 15, 2026**, is the **deadline** to pay the **Luxury Homes Tax**, officially known as the... #### #CostaRica 🇨🇷 #APriori\_Informs: Payment of the legal entities tax With the start of 2026, the obligations of commercial companies resume. Specifically, the statutory... #### #CostaRica 🇨🇷 #APriori\_Informs: Updated Income Tax Brackets for Legal Entities and Individuals Applicable in 2026 Published On Friday, December 5, an Executive Decree was published, **updating the income tax brackets and tax...** #### #CostaRica 🇨🇷 #APriori\_Alert: Amendment to the Free Zones Act Fosters Study and Research Spaces for Workers On September 25, 2025, **Act No. 10743**, titled “Law to Establish Study and Research Areas for Free... 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