EY Law Central America > San Jose, Costa Rica > Firm Profile

EY Law Central America > The Legal 500 Rankings

Costa Rica > Real estate Tier 1

The market-leading team at regional firm EY Law Central America leverages the bench strength of eight offices in seven countries to advise multinational corporates, asset managers and hospitality chains on the implementation of long-term projects and large-scale developments, and assists clients with related due diligences, tax planning and exit strategies. The practice is headed by managing partner Alejandro Antillón, an authority in transactional, financing, regulatory and operational matters. Other key figures include Arturo Apéstegui, who brings over 20 years’ experience in real estate finance; senior managers Ana Sáenz and Carlos Jiménez; and manager Monserrat Alvarado, a specialist in condominium regulations.

Costa Rica > Corporate and M&A Tier 2

The corporate and M&A group at regional firm EY Law Central America leverages the bench strength of eight offices in seven countries and coordinates with its real estate and finance teams to advise local and multinational corporates on day-to-day matters and complex, multi-jurisdictional transactions. With a client base spanning such sectors as education, food and beverages, pharmaceuticals, logistics and IT, the firm’s comprehensive service extends to distribution and franchise agreements, due diligence, joint ventures and restructuring. The practice is led by corporate law authority Hernán Pacheco, free trade zone specialist Fernando Vargas and senior associate Ana Sáenz, an experienced economist. Other key figures include senior managers Carlos Ayón, who handles complex real estate matters, and Laura Navarrete, who brings strength to labour matters.

Costa Rica > Environment Tier 2

The environmental practice at EY Law Central America leverages its regional footprint and the expertise of its team to assist with construction and land planning developments, industrial plants and fruit plantations, and complex environmental litigation and procedural matters. The practice’s client roster includes such multinationals as Unilever and Abbott Medical, and spans the consumer goods, food, tobacco, electronics and healthcare sectors. The group’s comprehensive service extends to advice on sustainability, risk assessment strategies and support with the environmental health and safety aspects of M&A transactions. The practice is headed by managing partner Hernán Pacheco, who brings 25 years of transactional expertise. Key support is provided by manager Jéssica Castro, who advises on environmental regulatory issues, and who represents clients in administrative and judicial proceedings, and senior associate Károl Masís, who specialises in climate change and sustainability matters.

Costa Rica > Tax Tier 2

The tax group at EY Law Central America leverages the bench strength of eight offices in seven countries to provide a comprehensive range of services to national and multinational corporates (including Johnson & Johnson and Huawei) involved in high-value, cross-border transactions. With an active client base spanning the medical devices, food, telecoms, pharmaceuticals and apparel sectors, the team assists with transfer pricing, business tax, international tax, tax policy and controversy, transactional tax and tax compliance reporting. Rafael Sayagués, who is managing partner of the tax and legal practices in Central America, Panama and the Dominican Republic, brings expertise to such matters as corporate restructuring and reorganisations, the design and implementation of cross-border transactions and tax incentive systems. Other key figures include Juan Carlos Chavarría, who draws on over 25 years of experience in the practice area to advise clients on international trade, transfer pricing, tax modelling and tax incentive systems; Antonio Ruiz Rojas, who leads the transactional tax and tax controversy practice in Central America, Panama and the Dominican Republic, and who specialises in the tax due diligence aspects of multi-jurisdictional deals; and indirect tax, customs and global trade director Carolina Palma, who manages matters relating to free trade zone structuring and compliance.

Costa Rica > Banking and finance Tier 3

The team at EY Law Central America leverages the bench strength of eight offices in seven countries and the experience of its team to provide local and international financial institutions and multinational corporates with advice on day-to-day matters and cross-border transactions. The group’s full offering covers such banking and finance services as mortgage banking, leverage buyouts and syndicated loans. The practice is headed by Arturo Apéstegui (who brings 25 years of experience in retail banking, credit and security structures, and regulatory compliance) and senior manager Carlos Ayón, who advises on project financing operations.

Costa Rica > Intellectual property Tier 3

The IP team at regional firm EY Law Central America harnesses the deep bench strength of eight offices in seven countries to advise major multinationals across such sectors as food and beverages, chemicals, software and pharmaceuticals on a wide spread of matters across the practice area. The group’s full offering ranges from infringement disputes, anti-counterfeiting litigation, trade mark protection strategies and enforcement actions to franchise issues, licensing, sanitary registrations and consumer protection. The practice is led by Hernán Pacheco, the managing partner of EY Law in Central America, Panama, and the Dominican Republic, who brings over 25 years of experience. Key support at the associate level is provided by Laura Ulate, who assists with complex sanitary and regulatory matters.

Costa Rica > Dispute resolution Tier 4

Costa Rica > Labour and employment Tier 4

The labour and employment team at regional firm EY Law Central America draws on the deep bench strength of eight offices in seven countries to advise national corporates and household-name multinationals on a wide range of matters across the practice area. With an active client roster spanning such sectors as consumer goods, IT, tobacco, manufacturing, tech, food, pharmaceuticals and motor vehicles (and including Kimberly Clark, Accenture and Bridgestone), the group’s full offering covers matters ranging from labour assistance related to market entry, due diligence and risk management to compensation scheme and employee policy review and representation in administrative proceedings. The team is led by Fernando Vargas and Laura Navarrete, who is the senior manager of the firm’s employment practices in Central America, Panama and the Caribbean, and who directs multi-jurisdictional projects. Key support at the senior associate level is provided by Guillermo Vargas, who handles the review and preparation of working hours schemes and training in labour issues; Karina Piedra, who provides advice and guidance in the presentation of employer or independent worker registration before the Costa Rican Social Security Fund; and Melany Pérez, who joined from BDS Asesores in July 2023.

Central America > Corporate and finance Tier 3

EY Law Central America draws on the support of its international network – and link to global consultancy firm EY – to advise on corporate transactions (and all related tax issues) throughout the region, as well as in the Dominican Republic. The firm has a solid base in Costa Rica thanks to its offices in San José and Guanacaste, where it focuses on advising investors in the tourism industry. Arturo Apéstegui heads the finance team; Hernán Pacheco (the managing partner of the Lat Am North practice, which also covers Bolivia, Colombia, Ecuador, Mexico and Peru) and Fernando Vargas are go-to advisers on corporate matters, and co-manage the firm’s operations in Guatemala, El Salvador, Honduras and Panama. Senior manager Carlos Ayón oversees the team in Nicaragua.

Guatemala > Tax

EY Law Central America‘s extensive regional footprint and position as the legal arm of the global consultancy firm are clear assets for multinational clients, which frequently turn to the ‘strong and committed’ team for advice on the full array of tax matters. The firm has a thriving tax controversy practice, with an impressive record in complex disputes going as far as the Supreme Court, while on the consultancy side, the team advises on compliance and tax issues related to M&A and corporate restructurings. Manuel Ramírez, whose specialties include international taxation and transactional tax, leads the practice in Guatemala (alongside Costa Rica-based partners Rafael Sayagués and Randall Oquendo). The sizeable team also includes experienced senior manager Ana Alfaro and manager Carlos Díaz-Durán, both specialists in tax litigation, and senior manager Cilia Castellanos, who focuses on tax consultancy.