Succession in Costa Rica: Legacy and Will

Published on March 11, 2026 and written by Cyril Jarnias

In Costa Rica, the issue of inheritance law holds particular importance within the framework of estate planning, with specific rules governing inheritances and wills. While the country offers a structured legal system allowing individuals to determine the distribution of their assets after death, it is essential to understand the nuances of its laws to optimize the transfer of one’s estate.

By examining the rights of heirs and the conditions for the validity of a will, this article guides you through the various legal and practical aspects that shape this complex field, providing you with the necessary tools to navigate the Costa Rican inheritance landscape effectively.

Inheritance Law in Costa Rica: General Framework

Inheritance law in Costa Rica is framed by a mandatory and formalistic legal regime, primarily governed by the Costa Rican Civil Code and specific laws on donations and wills. The transfer of assets, particularly real estate, falls exclusively under Costa Rican law, regardless of the nationality of the deceased or the heirs.

General Principles of Inheritance Law in Costa Rica

• Mandatory Regime: The freedom to designate heirs is limited. Certain portions of the estate are reserved for so-called “legitimate” heirs (children, spouse, etc.).
• Strict Formalism: Precise requirements exist regarding the drafting and registration of wills and donations.
• Primacy of National Law: Costa Rican rules apply even if the deceased or the heirs are foreigners.

Main Legal Instruments

Instrument	Description	Particularities
Will	Unilateral act allowing for the distribution of assets after death.	Can be open or closed; requires notarial or judicial validation depending on the case.
Testamentary Trust	Contract by which a third party (trustee) administers assets for the benefit of beneficiaries.	Allows for deferred and managed estate administration.
Donation	Transfer of property during one’s lifetime, subject to strict formalities.	Must be authenticated by a notarial deed.

Succession Settlement Procedure

• Presentation of the death certificate to open the succession before a public notary or lawyer.
• Verification of the existence of a will:
  • If a will is presented and there is no dispute, simplified procedure before a notary.
  • Without a will or in case of dispute, judicial procedure before the civil court.
• Determination of legitimate heirs and reserved shares.
• Drafting of an authentic deed of asset transfer by the notary.
• Registration with the National Registry to formalize the property transfer.

Rights and Obligations of Heirs

• Right to the reserved portion of the estate.
• Obligation to comply with formal procedures (submission of documents, payment of administrative fees).
• Possibility to accept or renounce the inheritance.

Particularities Compared to International and Regional Standards

Costa Rica	Other Central American Countries	International Standards (France, etc.)
No direct inheritance tax	Some countries apply inheritance taxes	Presence of an inheritance tax (e.g., France)
Mandatory and formalistic regime	Sometimes more flexible or customary regimes	Broader testamentary freedom in some countries
Primacy of local law over real estate	Sometimes recognition of foreign law	Application of the law of the last domicile or the nationality of the deceased

Key Takeaways

• The Costa Rican system is distinguished by the absence of an inheritance tax, but administrative and registration fees apply.
• Anticipatory estate structuring (will, trust, company) is recommended to simplify and secure the transfer.
• Foreign heirs must strictly comply with local legislation and cannot invoke the laws of their country of origin.

Important Text

In Costa Rica, succession is heavily regulated by national law, with formal procedures and protection for legitimate heirs. The absence of a direct inheritance tax is a notable particularity, but estate planning remains essential to avoid complications and ensure the proper transfer of the estate.

Specifics of Wills for Expatriates

Specific legal conditions for drafting and validating wills of expatriates in Costa Rica:

• Official Language and Form of the Will:
  The Costa Rican will must be drafted in Spanish and signed before a public notary and three non-beneficiary witnesses. If the testator does not speak Spanish, two translator witnesses must also sign. A holographic (handwritten) will is possible but requires four witnesses.
• Foreign Will: Recognition and Exequatur Procedure
  A will drafted abroad can be recognized in Costa Rica, but it requires a specific judicial procedure called “exequatur.” This process includes:

• Authentication of the document in the country of origin (notary + apostille or consular legalization depending on international agreements)
• Official certified translation into Spanish
• Judicial recognition by the Civil Chamber of the Costa Rican Supreme Court
• The involvement of a local lawyer is essential to initiate this recognition.

Comparative Table: Local Will vs. Foreign Will

Criterion	Costa Rican Will	Foreign Will
Language	Spanish	Original language + certified translation
Signature	Public notary + 3 witnesses	According to local law, often notarized
Procedure after death	Direct local succession	Mandatory exequatur procedure
Average succession timeframe	6 months to 2 years	Often longer (>1 year)
Legal security	High	Variable/discretionary

Requirements Regarding Translations and Legalization:

• All foreign documents (will, death certificate, etc.) must be translated by an official sworn translator.
• Apostille or consular legalization is necessary depending on whether the country is a signatory to the Hague Convention or not.
• Once authenticated/translated, these documents are presented before a competent Costa Rican court for execution.

Role of Consular Authorities:

• Consulates can authenticate certain documents necessary for opening a succession.
• They sometimes assist in the secure transmission of original documents between administrations.

Tax Implications and Specific Fees for Expatriates:

• There is no “inheritance tax” as such in Costa Rica, but various administrative fees apply during the transfer of inherited real or personal property.
• Court fees are due for any local succession procedure; their amount depends notably on the estimated value of the estate concerned.
• Foreign tax residents might also face double taxation if their country of origin also taxes inheritances – it is therefore advisable to check if an applicable bilateral treaty exists.

International Agreements Influencing Succession:

• Facilitated recognition via apostille only applies to states party to the Hague Convention. Outside of this, consular legalization remains necessary.
• No specific Franco-Costa Rican bilateral agreement is currently in force on this matter.

Key Takeaway:
An expatriate owning property in Costa Rica is advised to draft a will compliant with local law to avoid complexity, costly judicial delays, and the potential automatic application of the Costa Rican Civil Code, which could override their initial wishes expressed in a foreign will not immediately recognized.

Inheritance in Costa Rica: Impact for Expatriates

Law Applicable to Inheritance for Expatriates in Costa Rica

The succession regime in Costa Rica is governed primarily by the Costa Rican Civil Code (Article 572), which applies to any succession concerning assets located in the territory, regardless of the nationality of the deceased or the heirs. Local rules are mandatory for all real estate located in Costa Rica.

Criterion	Costa Rica	Other Countries (e.g., France)
Local inheritance tax	None	May exist (e.g., France)
Restrictions on heirs	None (total freedom to bequeath)	Hereditary reserves for children/spouses
Recognition of will	Must respect Costa Rican form	May require legalization or translation
Bilateral tax treaty	None (with France notably)	Varies by country

Rights of Expatriates Regarding Inheritance

• Receiving: Expatriates can inherit assets in Costa Rica without distinction of nationality or residence.
• Transmitting: Foreigners can transfer their assets without restrictions. There are no hereditary reserves (no obligation to leave a portion to children or a spouse). The entire fortune can be bequeathed to a person outside the family.

Conditions for Validity of a Will in Costa Rica

A foreign will is not automatically recognized for assets located in Costa Rica.

It is recommended to draft a local Costa Rican will in Spanish, before a notary, specifying that it does not replace the foreign will.

Two main options exist:

• Will (unilateral act, takes effect upon death, requires a judicial or notarial procedure for validation).
• Testamentary Trust (management entrusted to a third party, administered according to the testator’s instructions).

Taxes and Inheritance Duties for Expatriates

No inheritance tax is levied in Costa Rica, whether the heir is a resident or not.

Heirs domiciled in a country that taxes foreign inheritances (e.g., France) are required to declare the inherited asset and may be taxed according to the legislation of their country of origin.

In the absence of a bilateral tax treaty (e.g., France-Costa Rica), there is a risk of double taxation.

France applies the “6-year rule”: if the heir has resided in France for at least 6 of the last 10 years, the foreign inheritance (including Costa Rican) is taxable in France.

Concrete Examples

Example 1: A French expatriate dies in Costa Rica, leaving a house in Tamarindo to his children residing in France.

• No tax is due in Costa Rica.
• The children must declare the value of the property to the French tax authorities and will be taxed according to French brackets.

Example 2: A Belgian retiree bequeaths his assets to a Costa Rican friend via a local will.

• No inheritance tax in Costa Rica, no restrictions on the beneficiary.

Local Legal Services

Many law firms and notaries specialized in international and inheritance law assist expatriates:

• Drafting local wills compliant with Costa Rican law.
• Advice on estate structuring (e.g., holding property via a company to simplify transfer).
• Coordination with legal counsel in the country of origin to avoid conflicts of law and secure will recognition.

Key Points to Remember

• Total freedom of disposition in Costa Rica: no hereditary reserves.
• Absence of local inheritance taxes but vigilance regarding the tax laws of the heir’s country of residence.
• Necessity of a Costa Rican will for local assets, even if a foreign will exists.
• Recommended assistance by a Costa Rican notary or lawyer to avoid any difficulties.

International Will and Its Recognition in Costa Rica

The international will is a legal instrument recognized by the Washington Convention of October 26, 1973, which aims to harmonize formal rules to facilitate the recognition and execution of wills in member states. Costa Rica, a signatory to this convention, provides specific provisions for the recognition of international wills on its territory.

Main Provisions of Costa Rica Regarding Recognition of International Wills:

• Costa Rica recognizes the validity of international wills established in accordance with the 1973 Washington Convention.
• No act of legalization or additional formality is required for the recognition of signatures appearing on the will or on the certificate of an international will.
• Costa Rican authorities may, if necessary, verify the authenticity of the signature of the authorized person who witnessed the act.

Requirements for Recognition of an International Will in Costa Rica:

Condition	Detail
Respect for international formalities	Written form, declaration before two witnesses and an authorized person (notary or equivalent)
Freedom of language	The will can be drafted in any language, even unknown to the testator
Recognition without legalization	No formality of signature legalization is required
Possible authentication by authorities	Authorities may verify the authenticity of the authorized person’s signature

Administrative Steps for Validation in Costa Rica:

• Presentation of the international will to the competent judicial or notarial authorities.
• Verification of compliance with the formalities required by the Washington Convention.
• Control of the will’s conformity with Costa Rican public policy (notably the mandatory rules on the hereditary reserve).
• Execution of the succession according to the applicable rules designated in the will, subject to compatibility with Costa Rican law.

Potential Challenges for Testators and Beneficiaries:

• Need for an in-depth legal analysis to ensure the will does not contravene public policy or local mandatory rules (for example, reserved shares).
• Administrative difficulties if the act is drafted in a language unknown to local authorities, potentially requiring a certified translation.
• In case of assets located abroad, need for validation or complementary procedure in the other concerned jurisdictions.
• Application of the rule of reciprocity between states: lack of recognition in a non-signatory country or one not applying the convention.

Practical Example:

Suppose a Costa Rican resident drafted an international will before a notary in France, in Spanish, designating his heirs for assets located in Costa Rica and Spain. Upon his death, his heirs present the will to the Costa Rican authorities:

• The authorities verify the formal conformity of the will with the Washington Convention.
• If the will meets the requirements (written act, witnesses, authorized person), it is recognized without additional formalities.
• If the will allocates assets in violation of Costa Rican hereditary reserve rules, the contrary provisions may be set aside for the reserved portion.

Summary Box:

Costa Rica recognizes the international will established according to the 1973 Washington Convention, without requiring additional legalization, subject to conformity with national mandatory rules. The steps include presenting the will, verifying formalities, and respecting Costa Rican public policy. The main challenges lie in the compatibility analysis and the management of assets located abroad.