Ruben Fuentes Senior Associate Guatemala [email protected] In the next few days, Decree 46-2022 of the Congress of the Republic containing the Law for the Promotion of Foreign Capital Investment will come into force. With the new legislation, the Government of Guatemala seeks foreign investors to enjoy incentives, making the country attractive to the arrival of…
Category Archives: Free Trade Zones
Compliance with tax obligations is essential to guarantee the continuity of commercial operations of any company. In the case of exporting companies, the current Guatemalan regulation requires that, no later than July 31, such companies update their compliance status with the Exporters Registry. The update constitutes an administrative tax obligation and enables the subsequent tax…
Through Ministerial Agreement 398-2022, the Ministry of Public Finance has reformed the Tariff Regulations for the Public Special Development Zones (known as ZDEEP). The approved changes that apply to ZDEEP users and administrators include the following: Modification of the fees for evaluating the application file as a user. Modification of the monthly rent per square…

