Guatemala Investor´s Guide
A tax summary, economics, law and labor issues, as well as information related to business Guatemala, with updated data to January 2015.
the Investor´s Guide is a summary of the important tax, economic, legal, labor and business information related to Guatemala, updated as of January 2015.
It is important to indicate that the purpose of this document is to provide information at a summary level on how to do business in Guatemala. Therefore, our observations do not constitute a legal opinion and may or may not coincide with the opinions that the Superintendency for Tax Administration -SAT- (Guatemalan Tax Office), the courts and other interpreters of the law could have regarding the various aspects included in this document.
You are responsible for the tax positions that you decide to assume since this guide only provides general information on Guatemala and is not focused on any specific type of industry or activity. Therefore, the content of this document may in no way be used as a tax manual since its purpose is to be a general guide on the current tax framework in the country.