Costa Rica is a cooperating country with the European Union and is working on outstanding commitments.

Country maintains cooperative status with the EU and expects OECD review in 2025. Law 10.488 strengthens the automatic exchange of tax information system.

Published on

14/10/2024
News

Costa Rica is considered a cooperating country by the European Union and is working to meet the last pending requirement to get off the "gray list". The country expects a review by the OECD in the first four months of 2025, with results expected in the second half of the year. The approval of Law 10.488 in 2024 has improved the automatic tax information exchange system, and Costa Rica continues to work closely with the OECD to complete the commitments.

Costa Rica and EU: Progress in Fiscal Cooperation

Current Status

  • Cooperating country EU
  • Last pending requirement
  • Law 10.488 implemented

Next Steps

  • OECD 2025 Review
  • First four-month period: evaluation
  • Second semester: results

Contact us.

Tel. 2519-9992

WhatsApp. 7065-9706

Email. info@ics.cr