In Costa Rica, it is possible to establish a will even if you do not have residency, and it is not an impediment as many have mistakenly believed. Often, people create a will or a living will trust in their countries of origin, unaware that it is better to create a will or a living will trust in the country for assets located in Costa Rica, in order to avoid complications from another foreign jurisdiction. Here in Costa Rica, both options are available: a "Will" or testament, and on the other hand, the usufruct with testamentary clause or "trust living will". The Civil Code establishes the requirements, and the Civil Procedure Code governs the process of succession. The courts where this succession process must be handled are currently overwhelmed and delayed by at least a year and a half, with high costs such as lawyer fees, expert fees, transfer taxes, stamps, not to mention the reassessment of properties, which will then be used to calculate municipal taxes and transfer taxes. On the other hand, the Commercial Code allows for the establishment of a Trust with a testamentary clause, which, although it can be very broad and liberal, must still follow all the formalities established for a will. The Trust living will, known in Costa Rica as a Trust with a testamentary clause, allows for a simpler transfer of assets within a minimum period of time and with fewer costs. Therefore, if we were to compare both options in terms of time and cost, this could give a clearer idea.