In Costa Rica , transferring certain assets implies taxation and registration fees in order to change the owner's name in the National Registry. Amongst those assets are real estate and mobile assets such as motor vehicles.

When a real estate property is transferred from a legal person to another, 1% of the property value must be paid in registration fees, and 1.5% in transfer tax. For motor vehicles, there's a 1% in registration fees, and 2.5% in transfer tax.

According to the Costa Rican Code of Commerce, fiduciary transfers ( Transfers “in Trust” ) ARE NOT SUBJECT TO THE PAYMENT of registration fees nor of the transfer tax. This implies at least a saving 2.5% when compared to the traditional way of transferring assets.