Blog A Priori

#Honduras 🇭🇳 #APriori_Informs: Law on Transparency and Centralized Register of Ultimate Beneficial Owners Enters into Force

Our APriori Honduras business line informs you that organizations should begin preparing to comply with new corporate transparency obligations following the entry into force of the Law on Transparency and Centralized Register of Ultimate Beneficial Owners, published in the Official Gazette on July 6, 2026, through Decree No. 127-2026. The new legislation seeks to strengthen mechanisms for the prevention of money laundering, terrorist financing,...

#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...

#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. 10840has recently entered into force, amending the Costa Rican Commercial Coderegarding...

#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...

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