6.2 Double Tax Relief

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /6. Globally mobile employees / 6.2 Double tax relief

Commentary

Costa Rica

Costa Rica does not have any way in its domestic legislation to eliminate double taxation. Instead, Costa Rica relies on double taxation treaties it has signed with other countries to avoid this.

Currently, Costa Rica has four agreements signed and ratified by both jurisdictions: Germany, Mexico, Spain and United Arab Emirates.

All the

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9.2.2 Work permits

2.3.2 Attachment of earnings orders

5.2 Employee registration

9.3 Emiratisation

6.3 Inbound employees on assignment

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6.2 Double tax relief

Costa Rica

9.2.2 Work permits

2.3.2 Attachment of earnings orders

5.2 Employee registration

9.3 Emiratisation

6.3 Inbound employees on assignment

2.2.2 Social security rates

3.1 Minimum wage and overtime

9.1 Probation period

6.1.1 EU social security agreement

2.2 Withholding of social security

2.2.1 Employee's pension insurance (EPI)

9.3 Work visas

Return of employees (ROE)

3.4 Severance pay

3.6 Severance pay

2.2.2 Housing fund contributions

6.1.2 Reciprocal agreements

2.2.4 Gratuity fund

6.2 Double tax relief

2.2.2 National Savings Fund (NSF)

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6.2 Double tax relief

Costa Rica

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT