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Costa Rica's Limited Liability Companies (LLC) and Their Advantages


Incorporating Limited Liability Companies (LLC) in Costa Rica offers several advantages for entrepreneurs and people wishing to establish a business. Some of the main benefits of incorporating an LLC in Costa Rica are:


Limited Liability

One of the most significant advantages is the limitation of liability of the members; this means that the members are not personally liable for the debts and obligations of the company, their liability is limited to the amount of their capital contribution, and this provides protection and security to the members in the event the company faces financial difficulties.


Flexibility in Structure and Management

LLCs offer flexibility in structure and management. The members are free to determine how the corporate capital will be divided, as well as the rights and obligations of each member, and the members may establish specific agreements in the articles of incorporation to regulate the decision-making and distribution of profits. The LLC has a more straightforward management body since it is administered through managers, who can be one, two or the number required, and with the limitations desired to implement so that it is possible to have a single manager, which is practical for the undertakings.


Ease of Incorporation and Management

The process is relatively simple and fast. It requires drafting a corporate contract and registering it in the National Registry. Furthermore, the day-to-day management of this type of company is less complex than other legal forms, which facilitates business administration.


Low Minimum Capital Required

Unlike other legal statuses, such as corporations, LLCs do not require a high minimum capital for incorporation. This allows entrepreneurs to establish a company with a lower capital, which reduces initial costs and facilitates the setting up of the business.


Tax Benefits

These companies may enjoy certain tax benefits, such as preferential tax rates for small and medium-sized enterprises and the possibility of using special tax regimes. These benefits can result in significant tax savings and contribute to the business's profitability.


Continuity and Transferability

The incorporation of an LLC allows the continuity of the business even in the event of the demise or retirement of one or more members since the transfer of participations or shares in an LLC is more straightforward compared to other legal status, which facilitates the entry of new members or the transfer of ownership in case of sale or succession. In an LLC, the quotas (the name given to the shares in this type of corporation) cannot be transferred to a third party without the consent of the rest of the members. For this reason, it is usually said that the LLCs' are closed. Likewise, in the event of the sale of the quotas in an LLC, the members who do not sell have what is called a preferential acquisition right, that is to say, the possibility of acquiring with preference the shares of the selling member to maintain control of the corporation.


Valerie Barrios - Lawyer

If you want to know more about incorporating Costa Rica's LLC companies, please email us at Contact@viss.com.hk, and we will gladly assist you.

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