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Humberto Pacheco A

Humberto Pacheco A. , M.C.L.

Chairman of the Board

Phone: +506 2505 0900
Languages: Spanish, English
San José, Costa Rica

Humberto Pacheco is Chairman of the Board of Pacheco Coto, specializes in asset planning at international level. CHAMBERS GLOBAL 2013 considers Mr. Pacheco “renowned as a major-league expert on international corporate, tax and estate planning, he combines second to none technical expertise with superb client skills.” Since 2006, this foremost publication has consistently listed Mr. Pacheco in Band 1 and Star Performer Ranking, and profiled him as “a savvy superstar of a lawyer” who “clearly stands head and shoulders above the market with his signature tax planning expertise”. In turn CHAMBERS LATIN AMERICA 2013 defines him as “one of the world’s elite international tax lawyers.” For over 30 years, Mr. Pacheco has advised individual and corporate multinational clients on tax-efficient structures that lower the impact of taxation whilst also providing effective asset protection. In 1987, Mr. Pacheco designed a trust structure (Briefcase Trust) that is, to date, recommended by several major international banks to their private clients. On September 9, 2013, Chambers & Partners granted don Humberto a “Lifetime Achievement Award”, the topmost honor bestowed by that prestigious organization, in recognition of his outstanding professional career. Mr. Pacheco is a Founding Member and three times Past-President of the Costa Rican-American Chamber of Commerce and a Founding Member of AED (Costa Rica United Way). He is the author of numerous publications and is widely recognized as a top authority in international tax, corporate and estate law.

Head of the:

International Asset Planning Division


  • International Trust and Tax Planning Summit, Miami, 2008
  • UBS bank Zurich, presentation to select high net worth client tax advisors on "The Briefcase Trust", 2002.
  • Forbes Magazine and Council of the Americas Conference, The Latin American Market, New York, 1996
  • International Bar Association, 26th Biennial Conference, Berlin, 1996
  • Center for International Legal Studies, Environmental Regulation, Waidring, Austria, 1996
  • American Bar Association, International Estate Planning, Santa Barbara and Hilton Head, 1994
  • International Tax Planning Association Seminar, Palm Beach, 1989
  • Ninth Annual Tax Planning Conference on U.S. Investment Planning for Foreign Persons, Miami, Florida, 1989
  • Cayman Bankers Tax Conference, Georgetown, 1987
  • 12th International Tax Planning Conference, Santa Fe, 1986
  • Foreign Law Association, Los Angeles, California, 1982 and 1984
  • Twin Cities Trade Seminar, Minneapolis, Minnesota, 1983
  • Ubersee Bank Swiss Conference, Zurich, Switzerland, 1981
  • Kephart Communications Seminar, Costa Rica, 1979, 1980 and 1981
  • 2nd International Tax Planning Conference, Nice, France, 1976
  • PLI Foreign Tax Planning, San Francisco, 1976
  • International Academy of Trial Lawyers, Costa Rica Meeting, 1976
  • IV World Tax Havens Conference, London, 1975
  • PLI Foreign Tax Havens, New York, 1974
  • American Business Council, Costa Rica, 1972
  • University of Miami Annual Tax Conference, San Jose, Costa Rica, 1971


  • International Bar Association
  • World Services Group
  • New York State Bar Association
  • International Tax Planning Association
  • International Fiscal Association
  • Interamerican Bar Association
  • Council of Experts of the Sovereign Society, London
  • Congress of Fellows of the Center for International Legal Studies, Salzburg, Austria
  • American Chamber of Commerce of Costa Rica (Founder)
  • Young President's Organization (until 1990)
  • The President's Special Advisory Commission on Foreign Investment (1975-1976)

Boards of directors:

  • 2014-2015 American Chamber of Commerce of Costa Rica (President )
  • 2009- The Humberto Pacheco Coto Foundation (founding member)
  • 1999-2004 The New World Symphony of Miami (currently Trustee)
  • 1997-2007 AED (United Way Costa Rica - founder)
  • 1996-2000 Coalition for Development Initiatives (CINDE)
  • 1995-2004 Union of Chambers of Costa Rica (UCCAEP)
  • 1993-1997 National Center of Culture Foundation (President)
  • 1992-2000 Pan American High School (President)
  • 1986 Special Envoy to Invite Vice-President Bush to Costa Rica´s Presidential Inauguration.
  • 1985- Coalition for the Promotion of Costa Rica (President)
  • 1985-1986 National Chamber of Tourism
  • 1984-1985 Lacsa Airlines, the Costarican flagcarrier
  • 1972-1979 & 1982- American Chamber of Commerce of Costa Rica
  • 1968-1974 National Chamber of Finance, Investment and Credit (Vice-President)


  • Scholar in Residence, University of San Diego, California School of Law, Summer 1984

Personal Information:

  • Listed in Chambers Global and Chambers LatinAmerica as "STAR INDIVIDUAL" ranking in the Corporate /Commercial: Tax category (2008-2017).
  • Chambers and Partners Lifetime Achievement Award, 2013.
  • Listed by Chambers & Partners’ Global Guide 2008 to 2016 in Band #1 (The best) Corporate/Commercial category.
  • Listed by Chambers and Partners in ¨Leading individual attorney of Costa Rica¨ category and ¨Leader in the International Tax¨category (2005-2015)
  • Chamber of Commerce of Costa Rica Liberal Professional of the Year award, 2009
  • Founding Member "Humberto Pacheco Coto Foundation" (2009)
  • Columnist, LA REPUBLICA newspaper, Costa Rica (2006-)
  • Chairman, Dispute Settlement Committee, 6th Business Forum of the Americas, Buenos Aires, Argentina (2001)
  • Chairman, Investment Committee, 5th Business Forum of the Americas, Toronto, Canada (1999)
  • Coordinator of the Private Sector for President Clinton´s Visit to Costa Rica (May 1997)
  • Chairman, Investment Committee, 3rd Business Forum of the Americas, Belo Horizonte, Brazil (1997)
  • Special Envoy before Vice-President George Bush; invitation to Costa Rica´s Presidential Inauguration 1986.
  • Advisor to the President of Costa Rica (1974-1978)
  • Recorded Biographically in Marquis Who's Who in the World since 1978

Practice Areas

International Asset Planning


  • Admitted to the Bar of the Republic of Costa Rica, 1965


  • Harvard Law School, P.I.L., 1972 and 1976
  • University of Miami, M.C.L., 1971
  • Notre Dame University, England S.L.P. 1971
  • Universidad de Costa Rica, (Licentiate in Law (equivalent to JD), Notary Public, 1965)

Related News & Publications

  • "COSTA RICA'S SOAK-UP TAX PROVISION", Tax Notes International (co-author D. Salto Ph.D);2007.
  • "THE BRIEFCASE TRUST", private paper prepared for a presentation at UBS bank Zurich, 2002.
  • “Asset Protection” Private Paper, San José, 2000
  • “Investment Climate in Costa Rica” Forbes Magazine and Council of the Americas Conference, The Latin American Market, New York, 1996
  • “The Costa Rican Holding Company” International Bar Association Conference, Melbourne, 1994
  • “Costa Rica” American Bar Association International Estate Planning, 1994
  • “Costa Rica, Aspectos Legales de la Inversion Extranjera en America Latina” Bid-Berckholtz, 1990
  • “Costa Rica. The Regulatory Environment” Latinfinance, Latin America Trade Finance, 1990
  • “Costa Rica: At the End of the Rainbow” International Tax Planning Association Seminar, 1989
  • “Forced Heirship - The Effects of Trusts Made by Persons from Civil Law Countries” Cayman Bankers Conference, 1987
  • “Costa Rica, a Suitable Place for Investment and an Ideal Base of Operations” CENPRO, 1985
  • “Costa Rica, Legal Aspects of Doing Business in Latin America” Center for International Legal Studies, 1983
  • “How to Obtain Costa Rican Residence” Personal Finance, February, 1981
  • “Transference of the Social Seat of a Foreign Company to Costa Rica” Tax Planning International, September, 1980
  • “Costa Rican Stock Corporation” Tax Planning International, June, 1978
  • “The Costa Rican Retirement Law” Tax Planning International, June, 1977
  • “Foreign Investment in Costa Rica: The Legal Framework” Lawyer of the Americas, June 1971
  • “Costa Rica. Real Estate Purchases by Foreign Investors” Tax Management International Journal, 1971

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