Child support is a day-to-day issue in many families; however, there is an observation to be made regarding the alimony which is not normally discussed, and is that of alimony in favor of children of legal age. It is common to think that, once they turn 18, they lose the right to receive an amount for child support; however, this is […]

When separation occurs between two parents, or if there was never a coexisting relationship at all, there is always the question or doubt about which parent will have the custody of the underage children. The ideal, always, is to reach an agreement between the parties to establish a healthy family interrelation when the separation is […]

Law 9406, known as the Law of Improper Relations, entered into force on January 13th. With this law, Costa Rica strengthens the actions taken for the protection of minors, as it will punish with three years in prison for those who have sex or any kind of sexual relation with people under 15 years of age, if the difference […]

In December 2016, an amendment to the Regulation of the Law on the Protection of the Person from the Treatment of Personal Data was published in the Official Gazette, whose objective is to improve the protection of information and the rights of the person against use. improper use of your personal data. This law applies to personal information stored […]

Carlos is a worker of a well-known company, who has more than four years working for the same and recently has been victim of harassment from some colleagues, including his supervisor. Carlos still does not know that he is being the victim of Mobbing or labor harassment, and even less that he has a way […]

When someone speaks of divorce, people automatically think of time-consuming judicial processes, re-victimization and friction between the spouses. In most cases, that is often the case; however, there is a “peaceful” and more expeditious solution to the complicated moment, which is the divorce by mutual consent. Application of the Costa Rican Family Code Article 48 of the […]

On August 31 of this year, the National Registry issued the guideline 0007-2017, which purpose is to provide some rules on the application to be made by the different Registries in Costa Rica: Real Estate, Movable Property, Corporations, Copyrights, Industrial Property and Registry Services, of the provisions contained in the Law on the Tax on Legal […]

Being an employer carries a great responsibility to your workers, so at ERP Lawyers we want you to know the basic regulations of the Labor Code that as an employer you shall accomplish in order to avoid any legal consequences regarding this matter. Employers’ rights and responsibilities As expressed in Articles 2 and 3 of the Labor Code: Article 2: The employer is any physical […]

On September first, 2017, once again the tax on corporations, imposes a new Law of tax on Costa Rican corporationsentered into force; a tax that is not new, because between 2012 and 2015 (until the declaration of unconstitutionality of the law), a similar tax existed. The collection of the tax applies to all types of Costa Rican corporations (sociedades anónimas, limited liability, […]

The new law 9428 that establishes the new payment of taxes on corporations is already into force. This law defines the tax amounts that the corporations must pay per year. What establishes the payment of taxes of the Commercial Companies? With this new law, the percentages of collection change; with the previous version there were only […]