R E A L E S T A T E L E G A L S E R V I C E S
• C L O S I N G S E R V I C E S
• T I T L E G A R A N T E E
• E S C R O W A C C O U N T S
• B A N K T R U S T S
I M M I G R A T I O N
• T E M P O R A R Y R E S I D E N C Y V I S A S
• P E R M A N E N T R E S I D E N C Y V I S A S
• M E X I C A N C I T I Z E N S H I P
• J O B O F F E R V I S A S
• P E R M I T S T O T R AV E L , W O R K , E T C
• C O N S U L A R S E R V I C E S
• V I S A S F O R M E X I C A N S T O T R AV E L A B R O A D
L E G A L S E R V I C E S
• T R A D E M A R K S
• L A B O U R L A W C I V I L
• C O M M E R C I A L L A W
• T A X L A W
• C R I M I N A L L A W
• B U S I N E S S S E R V I C E S
C A N A D A
1010 de la Gauchetière 2260
Montreal, QC, H3B 2N2.
LOCATION
P L A Y A D E L C A R M E N
Plaza Paseo Coba.
Suite 301 7th St. South.
Playacar Phase II.
T U L U M
Plaza 051.
Suite 4 Tulum Ave.
C A N C U N
Supermanzana 2 Manzana 1
Lote 27 Carlos Luis Nader
Marquez Ave.
PROFESSIONALS IN MEXICO
NOTARIO
PUBLICO
LAWYER
OWNING REAL ESTATE
MEXICAN CORPORATION
BANK
TRUST
RENT
A c c o u n t i n g R e p o r t i n g
O b l i g a t i o n s
MEXICAN CORPORATIONS
SOCIEDAD DE RESPONSABILIDAD LIMITADAS de R L (LLC)
Own Property
Small to Medium
Import / Export
Hold Co
Joint Ventures
SOCIEDAD ANONIMASA de CV
Own Property
Small to Medium
Import / Export
Hold Co
Joint Ventures
COMPARISON TABLE
SHAREHOLDERS
T W O I N D I V I D U A L S
M I N I M U M O N E I N D I V I D U A L
O N E F O R E I G N L E G A L E N T I T Y
INCOME / EXPENSES
MEXICAN CORPORATIONS
T W O F O R E I G N L E G A L
E N T I T I E S
PURCHASING PROPERTY
TAX FREE
Source offshorefinancialcenter.com
PURCHASING PROPERTY
TAX FREE
Source: sacramentoincomproperty.com
T a x S y s t e m
• Important Tax amendment introduced in the Mexican Congress came into force in 2014,
modifications such as:
• Tax on Corporate Income of 30%.
• Interim Payment is made monthly with the calculation mechanism.
• Tax on Individuals: a maximum of 35% beyond 3 M Pesos.
• Employer Tax at a unique rate (IETU) of 17, 5% was repealed.
• Tax year: Calendar year.
• The Tax Refund must be submitted by the Legal Persons: on March 31st.
• Withholding of 10% on royalties, dividends and interest returned to Canada or US (Tax
Credit).
• Other taxes. It depends on the particularity of the situation, as in Canada, after a fiscal
analysis of the facts.
• Taxation opportunities should be carefully examined by foreign investors.
• Application of the Canada/US - Mexico Income Tax Convention to avoid double taxation.
766 Bilateral and 636 Multilateral. www.tratados.gob.mx
C o n c l u s i o n s
• Modern, dynamic and developing country.
• Professional Workforce.
• Experienced Business Community.
• Major amendments done and to be done through the administration of President
Peña Nieto.
• Open Country to the world.
• Great economic growth.
• Cultural differences and their understanding are essential.
• The Tax System and the General Regulations are important, as in any modern
industrial country; therefore the optimization of your project and current legislative
amendments must be considered.
• Patience and determination is the key to success.
• The chances of success are maximized when having a good local Partner.
• Americans and the rest of the world are part of these growing market - Why not you?
766 Bilateral and 636 Multilateral. www.tratados.gob.mx