Category Archives: Guatemala

Newsflash – Guatemala: 100% Exemption of IGSS Surcharges (Agreement 1556)

Guatemalan Social Security Institute – Agreement Number 1556 Exemption from Surcharges on Social Security Contribution Fees Agreement Number 1556, issued by the Board of Directors of the Guatemalan Social Security Institute (IGSS) on January 28, 2025, regulates the exemption of one hundred percent of the surcharges on Social Security contribution fees that are paid or…

Newsflash: New Guatemala – U.S. Trade Agreement: Key Tariff Benefits and Challenges

On January 30, 2026, Guatemala and the United States of America signed a Reciprocal Trade Agreement through which approximately 70% of Guatemalan exports to that market regain zero-tariff benefits, complementing the DR-CAFTA regime, as reported by the Ministry of Economy. This agreement does not replace the current framework but reinforces it, providing greater certainty and…

Good Faith: The Silent Pillar of Arbitration

Carolina Diab – Special Counsel, Guatemala In arbitration—as in life—not everything is written. Beyond rules, deadlines, and formalities, there exists a principle that silently upholds the legitimacy of the process: good faith. It is not always mentioned and is rarely expressly regulated, yet when it is absent, arbitration suffers and loses its essence. Revisiting this…