Manuel Yglesias Mora

Leaders in Law endorses Manuel Yglesias Mora as our exclusively recommended Commercial Law expert in Costa Rica. If you wish to get in touch with Manuel please use the contact information provided above.

As a seventh generation lawyer in my family business, I have dedicated my efforts in enhancing and improving the reach and scope of our law firm.

Academic Title

  • Law School Graduate, Law Faculty, University of Costa Rica (Universidad de Costa Rica), with an emphasis in Tax Law.
  • Tax Specialist, Costa Rica Institute of Technology (Instituto Tecnológico de Costa Rica)
  • Public Notary

Current activities (most relevant)

  • Tax and Corporate Lawyer at Mora, Yglesias y Asociados.
  • Founder and President of the Board of Directors at Fundación Leamos, a foundation dedicated to promote reading habits.
  • Member of the Committee of Constitutional Law of the Law School Bar Association.

Firm Description:

Founded in 1939, Mora Yglesias & Associates has proved to be a solid firm of high ethical standards and a commitment of service to our customers.

We have attorneys of great experience and knowledge of both the local and global context, who have consistently provided legal services of quality to the tenor of a globalized economy. Furthermore, we have amassed legal, social and political-strategic alliances that prepare us for any challenge and distinguish us from our competitors.

Our law firm is a pioneer in the development of international law firm networks.

Areas of Practice

Our years in the legal business determine the essence of our success, based on knowledge, experience and service. Our commitment is to be diligent, always maintaining direct contact with our clients. This provides a closer client/attorney relationship that results in efficiency towards the goals of our clients. We actively participate in workshops, seminars and our senior attorneys are well-known professors of our most prestigious Law Schools.

Our team counts with attorneys of experience and knowledge of the local and global circumstances prepared to provide high-quality legal services in a globalized and service-oriented economy.


In our firm, we speak Spanish and English. Some speak German, Italian and French.


Robert L. Pioso

Leaders in Law endorses Robert L. Pioso as our exclusively recommended Accounting Services expert in Costa Rica. If you wish to get in touch with Robert please use the contact information provided above.

Rich Coast Accounting was founded by Robert L. Pioso, US CPA CGMA in 2012 after moving to Costa Rica permanently in 2009. With 25 years of experience as a CPA licensed in the State of Illinois, he is one of the few professionals in Costa Rica who understands and works with both US and Costa Rican tax systems and accounting compliance and business planning matters, while being able to communicate in English.

Robert has extensive experience in financial, operational and internal control matters of Costa Rican businesses and the regulatory environment for successfully operating small businesses.

He also provides counsel and reviews cross border tax structures (US and Costa Rica) to create tax savings and minimization strategies. He also assist taxpayers in both the US and Costa Rica with their compliance needs.

A native of the US Midwest (Chicago and Milwaukee), Mr. Pioso worked for two large CPA firms and was the CFO of a real estate development and timeshare company. He is only one of  three recognized tax professionals in Costa Rica, by the Internal Revenue Service.

Robert is a member in good standing in the following professional organizations:

  • American Institute of Certified Public Accountants
  • National Association of Tax Professionals (NATP)
  • Illinois CPA Society
  • American Bar Association
  • Association for Certified Fraud Examiners
  • Chartered Institute of Management Accountants
  • Costa Rica Global Association of Real Estate (CRGAR)

He is an active board member of a condominium beach project located in Jaco

Robert enjoys travel, cooking, and history. He is married with four children.

Firm Description:

Rich Coast Accounting was formed in 2012 to help small and closely held businesses and individuals with their accounting and tax needs in Costa Rica. Many of these persons had trouble navigating the business environment due to differences from their home country and the language gap. We also found that much information in the public forum was not accurate and that advice from other professionals was incomplete. Costa Rica tax and business laws are complex, slow and sometimes nonsensical. We know this and work with our clients to solve their problems, keep them compliant and abreast of changes in tax laws and business matters and explain all of this in clear and understandable language.

The firm serves clients in various service industry segments, such as hospitality  and hotels, tourism,  real estate development, rentals and investments, real estate brokerages, property management, and technology firms.

The firm also provides US persons both living in Costa Rica and outside with their US tax planning and compliance needs. This includes converting non-compilers, who have either unfiled or incomplete filings (i.e. foreign disclosures and FBARS), to responsible and compliant taxpayers.

Rich Coast Accounting services a variety of clients all over Costa Rica – Nosara, Puerto Viejo, San Jose, Jaco, Manual Antonio, Perez Zeldon, Tamarindo, Playa de Coco, Playa Flamingo, and Uvita.

The firm has offices in both Escazu (San Jose) and Nosara (Guanacaste) and has a staff of 6.


Jorge Mora Chacón

Leaders in Law endorses Jorge Mora Chacón as our exclusively recommended Corporate Law expert in the Costa Rica. If you wish to get in touch with Jorge, please use the contact information provided above.

Practice Areas

  • Advisory
  • Auditing & Accounting
  • Corporate Finance
  • Tax


  • English
  • Spanish

Firm Description:

Our mission is to become the strategic partners of our clients by helping them to achieve their business objectives through the security of financial information, through administrative efficiency, through risk management and through compliance with the legal regulations of the country

In ACESA, we offer quality and timely service, in accordance with the needs of our customers, thereby creating the added value that they require.

Some of the reasons that our customers prefer us:

  • We build and maintain long-term relationships and mutual benefits with our customers;
  • We are flexible and are adaptable to changing circumstances within the company;
  • We are members of Geneva Group International, a network of accountants, lawyers and consultants that is ranked among the top 10 global networks;
  • We provide legal certainty in the tax calculations that businesses are required to report;
  • We are attentive to all opportunities for tax savings by analysing changes in legislation and keeping an eye on adherence to tax regulations;
  • We keep our customers informed of changes in tax laws.

ACESA is a recognized consulting firm with more than 20 years of experience in Costa Rica and in Central America. We specialize in providing high quality administrative and financial solutions to demanding clients who need to ensure that their processes are efficient and rapid. We have been an exclusive partner of  Geneva Group International in Costa Rica since 2007. Our managing partner, Jorge Mora Chacon, has been a certified public accountant for more than 25 years, with a degree in Business Administration and Finance and a Masters in Tax Consulting. He has extensive local and international experience.

Following are some of our services:

  • Initiating Operations;
    • Creation of corporations or limited liability companies
    • Procedures with government authorities for the start of operation
    • Support in opening bank accounts
  • Labour Consulting; for the proper hiring and management of your employees
  • Tax Advice; to ensure proper compliance with your obligations and protection of your rights
  • Immigration Services; for foreigners who require processes for a temporary stay or for residency
  • Peo Services; We hire the employees who are selected by foreign companies, and we make the employees available to these companies when they do not have legal representation in the country but need to hire personnel to expand their businesses
  • Payroll Services; We manage your staff payroll in accordance with legal regulations
  • Accounting Services & Tax Compliance; We fully, or partially, perform your accounting cycle and submit your tax returns
  • Back Office; We can outsource any administrative or financial process that our clients need, such as billing, accounts receivable, purchases, human resources, etc.


Jorge Alers

Leaders in Law endorses Jorge Alers as our exclusively recommended Investment Law expert in Costa Rica. If you wish to get in touch with Jorge, please use the contact information provided above.

Jorge is Dentons’ Chief Executive Officer for Latin America and the Caribbean, helping to position Dentons for presence, client service and growth in the region.

Jorge previously served as the general counsel and general manager of the Legal Department of the Inter-American Development Bank (IDB) and, on a separate occasion, as general counsel of the Inter-American Investment Corporation, the IDB Group’s private sector financing agency.

Jorge also was a partner and head of the Latin America Practice Group at Paul, Hastings, Janofsky & Walker, as well as a partner and head of the Latin American Practice Group for Wilmer, Cutler & Pickering in Washington, DC. In these roles, he focused on providing legal support to international clients making investments in emerging markets, with a particular focus on the Latin American region.

A dual citizen of Costa Rica and the United States, Jorge has been a guest lecturer at Harvard Law School, Wharton and American University, and at numerous conferences on private equity and project finance, among other areas of international finance. He earned his JD from Harvard Law School and his undergraduate degree from Colorado State University.

Firm Description:

Dentons is designed to be different. The challenges that our clients are navigating and the opportunities they are advancing are changing at an accelerating pace. We are a law firm that embraces change and can help you growprotectoperate and finance your organization. This is why Dentons is organized to offer more than legal insight; we help you find business solutions, in a seamless fashion, across the globe.

What makes Dentons different?

We are polycentric. Dentons has no single headquarters or dominant national culture. Our polycentric, in-and-of-the community approach means we are always a local firm as well as a global firm.

We are global. With offices in more than 200 locations across 80 countries, Dentons can support you everywhere you do business.

We are the largest law firm in the world. With more than 20,000 people around the world, we offer clients talent from diverse backgrounds with a depth and breadth of experience that no other law firm can match.

We are purpose-driven. Dentons is the first global law firm with a purpose statement. As passionate, polycentric changemakers, we create value for our clients and communities by connecting our talent to the world’s challenges and opportunities.


Henry Lang

Leaders in Law endorses Henry Lang as our exclusively recommended Hydrocarbon Law expert in the Costa Rica. If you wish to get in touch with Henry, please use the contact information provided above.

Henry Lang is a Costa Rican attorney with the Law Firm of Lang & Asociados, where he is the managing partner.  He has more than 20 years of experience in international, foreign investment, real estate and corporate law.  In addition to obtaining his JD degree from the University of Costa Rica, Mr. Lang also holds an LL.M. from Harvard Law School.  Mr. Lang has published extensively in the areas of corporate law, real estate, foreign investment in Costa Rica and Distribution Law.  He is fluent in Spanish, English and French.

Firm Description:

Lang & Asociados specializes in providing services to multinational companies and foreign individuals doing business in Costa Rica with a direct monitoring and follow-up of our clients’ business under the highest standards of service and skill.

We have created an agile and modern law firm. All members of our team have strongly committed to a set of values that includes loyalty, efficiency, promptness, cost-efficiency and building a long-term relationship with the client. Our service is multilingual, including attorneys fluent in Spanish, English, French and Italian.

The scope of our activities ranges from areas as varied as structuring the corporate machinery and hiring personnel, banking support, securing real estate facilities, structuring and advising in government contracting activities, managing labor relationships with employees, protecting industrial and intellectual property, and obtaining residency for foreign staff. For many of these services we have identified and successfully tested a selected group of real estate, banking, and accounting professionals, who help us transcend the mere legal support and provide the client with the possibility of a much more comprehensive assistance on its needs in the country.

The firm maintains a strong and close relationship with Costa Rican government entities and has directly advised them in negotiations and policy-making towards transnational companies and their projects.

The fact that many of our members have legal studies in prestigious United States Law Schools, such as Harvard Law School and Georgetown, and our constant participation in international legal forums are additional elements that contribute to the international vision of our firm.

We provide legal counsel in a large scope of fields. Our practice is concentrated on Foreign Investment; Corporate Law; Distribution Law; Contracts; Administrative Contracting Law; Real Estate; Copyright; Intellectual Property; Securities; Mining, Hydrocarbon and Natural Resources Law; International Business Transactions; Acquisitions; Litigation; Labor Law; Antitrust; Competition Law and Immigration Law.

Most of our practice is with foreign clients; among them, many individuals that have come to Costa Rica to move their businesses and/or just to relocate their lives, as well as multiple transnational companies.


Alberto Raven Ramirez

Leaders in Law endorses Alberto Raven Ramirez as our exclusively recommended Administrative Law expert in Costa Rica. If you wish to get in touch with Alberto please use the contact information provided above.

Alberto Raven Ramirez is the Founding Partner of the Firm. An active Attorney and Notary Public since 1958. Focuses his practice, among other areas, on corporate and administrative matters and serves as legal advisor for several professional associations such as the Associations of Pharmacists, Physicians, Nutritionists, Optometrists and Dental Surgeons.

During his extensive and experienced professional practice, Alberto has served as a University Professor, Vice-President of the Costa Rican Bar Association and board member of several corporations. He has been invited to impart conferences and courses for superior teaching institutes and corporations.

Zurcher, Odio & Raven

Zurcher, Odio & Raven represents large and medium size companies, both national and multinational, professional associations, financial institutions, public offices and individuals. We maintain excellent relations with other law firms located in the main cities of North America and Europe.

We are the most consolidated law firm in Costa Rica, committed to offering the best legal services in the country. The merger of young attorneys with the most experienced in our team allows us to render services that are distinguished for their excellence, quality and in accordance with our clients present needs. As a law firm that has rendered legal services since 1936, our prestige and professional excellence are fundamental to us and we have built them from the experience and integrity that characterize us.

We are the law firm that provides global solutions to our clients for every legal need.


Rogelio Navas

Rogelio Navas is a Costa Rican attorney and Notary Public, specialized in Costa Rica Corporate Labor Law, Corporate Law, Intellectual Property (Copyrights and Trademarks), Real Estate Law and Transactions, Civil and Commercial Litigation, Consumers’ Rights, Antitrust Law, Representation of Foreign Companies and Alternative Conflict Resolution (mediation and arbitration). He completed his legal studies at the School of Law of the University of Costa Rica in 2000, and graduated with honors in 2003.

Before completing his legal studies, Rogelio Navas worked as a legal assistant in Navas & Navas, acquiring experience and knowledge in fields such as Criminal and Labor Law, as well as in Consumer Rights, Intellectual Property and Unlawful Competition (Antitrust Law).

From 2001 through 2006, he was part of the legal team of the Business Software Alliance (BSA), where he played an important role in the defense of copyrights for Microsoft, Adobe Systems, Autodesk, Symantec and Bentley Systems, to mention only a few. The experience and knowledge acquired in this position were the basis for teaching training courses related with copyrights matters to Judges and Prosecutors in 2002. He also provided services as counselor for Librería Lehmann, Textos Educativos y Grupo Mutual Alajuela- La Vivienda.

In 2006, Mr. Navas joined the legal team of the prestigious firm Lang and Associates, where he was head of the Litigation Department and the Corporate Labor Law Department. He also specialized in complex real estate transactions, corporate contractual matters and cases related with representatives and agents of foreign firms.

In recent years Rogelio has adviced important international corporations, such as Epson, Microsoft, Master Card, Aegis BPO, Coloplast, Atmos International, Interairport (Swissport), Industria Nacional de Brillo, Outcoding Solutions, Avoxi, NSV Business Group, Votorantim Metais and DSV Air & Sea.

In 2010 Mr. Navas co-authored the Costa Rica chapter of the International Guide to International Employment and Labor Law, by the Littler Mendelson firm. In 2013 he was also an author for the International Comparative Legal Guide to Litigation and Dispute Resolution-2013 by the Londinense Global Legal Group, Ltd. (GLG).

Later, as part of his interest in alternative dispute resolution, in 2013 Rogelio Navas was certified in Domestic and International Arbitration by the Center for Alternative Justice of the Costa Rican Bar Association, the Inter American Commission on Commercial Arbitration and DINARAC (Costa Rican Ministry of Justice and Peace).

In 2014 he was certified by the Center for Alternative Justice of the Bar Association as a Mediator and Conciliator, which provides him great skills for negotiation of different matters.

Throughout his career, Rogelio Navas obtained important mentions and recommendations from several clients and firms, such as the Chambers and Partners, where he was first ranked in 2010. In 2014 Rogelio was recognized as a “Notable Practitioner”. It was stated that “Rogelio was praised equally by clients and coworkers for his activity and knowledge of the labor sector. His practice also covers corporate matters”. In the area of Telecommunications, Media and Technology (TMT) he was mentioned as a “key contact”. Statements in 2015 indicate that “His level of responsiveness is fantastic,” and add that “he is very good in labour law matters.”

More recently, in the 2016 Chambers and Partners Latin America Guide. According with Chambers and Partners, Mr. Navas “is recognised for his activity within the labour sphere. His broad practice covers corporate labour law, corporate law, IP and litigation.”

The Labor Law Practice:

We count with a team of Labor Law Attorneys with extensive experience in the attention of labor disputes and Alternative Conflict Resolution. Said experience allows our lawyers to provide effective risk assessment and prompt solutions to prevent and control the risks associated or deriving from any employment relationship.

Our mission as a Labor Law specialists is to work jointly with our clients, providing the necessary support for them to make informed decisions resulting in savings for the company and the satisfaction of the interests of both, employee and employer.


  • Continuous preventive and corrective assistance in employment matters.
  • Risk assessment and loss prevention in connection with employment and HR management practices.
    Provision of employment agreements.
  • Design, review and implementation of customized employment structures and regulations.
  • Registration with the Costa Rican Social Security (CCSS).
  • Customized training for HR management personnel.
  • Handling of judicial and administrative disputes.
  • Alternative Dispute Resolution.
  • Assistance with employee termination and closing of business.

Navas & Asociados:

N&A is a Costa Rica full-service “boutique” law firm, where we are convinced that our clients deserve the best and most efficient attention. Our professionals work hard to reach the highest levels of efficiency, honesty and loyalty towards our clients. More than just legal services, we provide personalized high-quality legal counseling to those who honor us by choosing our firm as their trusted attorneys and counselors.

We offer extensive experience in advising foreign and national corporations and individuals who would like to improve the way their businesses perform, relocate or start operations in Costa Rica. Within our practice areas are Litigation and Conflict Resolution, Corporate and Commercial Law, Labor and Employment Law, Real Estate Transactions, Immigration Services (Costa Rica residencies and working permits), Intellectual Property (trademarks, trade secrets and copyrights), Consumer Rights and Antitrust Law, Tax Law, Representation of Foreign Corporations (Agency Law) and Notary Services. We also have broad experience in processing and obtaining all operation permits necessary to conduct business in Costa Rica.

We are conscious that each client has specific needs, and that each project or dream involves a great deal of effort and hard work. Therefore, our goal is to make sure that your projects are brought to reality safely, without assuming unnecessary risks and with the certainty that while you dedicate your time to what you do best, we are taking care of your legal matters and protecting your interests.

Luis Montes

A Law Firm Sized Just Right to Accommodate Each Client’s Needs

We are a full-service firm, handling a broad spectrum of business and personal legal needs. Our law firm is small enough to listen to our clients, but big enough to handle complex legal concerns. Each client’s legal matters are in the hands of an experienced attorney. Our mission continues to be to:

– Provide high quality legal services to businesses and individual clients

– Provide close personal attention to each of our clients to understand their legal needs

– Provide the best solutions for our clients

– Provide clients with the best value and leave them with a positive experience regarding their matter and their attorney

Our Lawyers are committed to representing clients in a variety of legal areas, including:

– Administrative Law

– Antitrust

– Bankruptcy and Financial Restructuring

– Construction

– Corporate and Business Law

– Litigation

– Government and Public Policy

– Health care

– Intellectual Property and technology

– Labor and Employment Law

– Media, Communication and Technology

– Real Estate

– Transportation and Logistics

– Trust and Estates

We provide this broad range of services with a focus on results, responsiveness, and cost efficiency. This sets us apart from other law firms and has allowed us to develop and cultivate many long-standing relationships.  In fact, many of our clients have been with the firm since its inception.

Our legal services go beyond the Costa Rican borders, as we help and support our clients in all Central America and the Caribbean. Contact our Law Firm, Guardia Montes & Associates, we guarantee your satisfaction.

We look forward to a successful working relationship in the future.