Due to COVID-19, employees are spread throughout the country and moving around. This is a challenge for employers who are obligated to pay taxes in the jurisdictions their employees are working. Remote native companies and companies that support a growing remote workforce will continue to face this challenge.
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The new law turns enables a tourist visa for up to one year with proof of stable income and medical insurance. This is meant to attract digital nomads to spend more time in Costa Rica and thus spend more money there.
When employees move around they generate trailing tax liabilities for the time spent in a particular jurisdiction. This includes employment taxes and reporting as well as personal tax issues (for example, shares vested while in California will need to pay taxes once a gain is realized).