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The government of Costa Rica will introduce changes to the regulations for registering companies with the Immigration and Foreigners General Directorate (i.e., the Dirección General de Migración y Extranjería (DGME)) in late June 2025. On 20 December 2024, the government of Costa Rica issued an Executive Decree to modernize and streamline the registration process for companies with the immigration authorities. Registering provides benefits to companies, including access to a dedicated service window for submitting applications, which expedites processing and reduces waiting times. Companies also benefit from a streamlined process when applying for residence authorization on behalf of their foreign employees, including reduced documentation requirements and simplified procedures.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.