The Highly Qualified Persons scheme offers beneficial fiscal residence connotations to highly ranked personnel within the local financial, gaming/innovation or aviation sector. Such persons are entitled to a flat tax rate of 15% on the income derived from such eligible office. For more information on this Residence Scheme kindly click here.
For the aviation sector, the scheme used to be restricted to companies holding air operators' certificate issued in terms of the Civil Aviation Act. By virtue of Legal Notice 16 of 2014, the scheme has now been extended to cover also companies holding an aerodrome license issued in terms of article 71 of the Air Navigation Order with retrospective effect as to year of assessment 2013. The position of Chief Executive Officers within such companies has also been included.
CGS-CPA & Consultores has joined the
association representing San José, Costa Rica
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