El 11 de junio de 2026 comenzó la Copa Mundial de la FIFA, donde jugarán 48 selecciones, enfrentadas en 104 partidos, 16 sedes, repartidas entre Estados Unidos (11), México (3) y Canadá (2).
Traces of oily substances in the water, a cloud of smoke, bad odors, or hundreds of dead fish in a riverbank could be signs that lead to a complaint and subsequent investigation of a company for an environmental crime. If your company finds itself in this situation and you’re not sure what to do, this information is for you.
Arbitration is commonly perceived as a process that begins with the formal filing of a claim before an arbitral tribunal. However, decisions made long before that moment arrives can maximize the chances of success and minimize risks.
El 14 de abril de 2026, el Congreso de la República de Guatemala, aprobó el decreto 10-2026 y emitió la Ley para Prevenir el Abuso Sexual Infantil. Esto surge en cumplimiento con las obligaciones del Estado respecto a la protección del interés superior del niño (artículos 4 y 5 de la Ley de Protección Integral de la Niñez y Adolescencia) y busca proteger a los menores de edad frente a relaciones desiguales de poder y cualquier tipo de violencia que atente contra su integridad y pueda afectar el desarrollo sexual y psicológico del menor.
Traditional litigation, much like wars or sports competitions, is often viewed as a confrontation between parties, where there are winners and losers. This dichotomy, which stems from a conflict-based perspective, tends to exacerbate situations.
Guatemala inició 2026 con la estabilidad macroeconómica que le caracteriza y un objetivo claro: lograr por primera vez que Moody’s, Standard and Poor’s (S&P) y Fitch Ratings, las calificadoras de riesgo internacionales que evalúan al país, le otorguen el grado de inversión.
Un año más, la realidad macroeconómica de Guatemala se mantiene estable. Es innegable que los retos relacionados con la justicia, la infraestructura, la salud, la educación o la realidad financiera de las familias continúan. Pero tanto las cifras oficiales como las acciones de las instituciones y calificadoras de riesgo internacionales, que han mejorado la calificación sobre el país en 2025, ponen de manifiesto que desde el exterior se ve a Guatemala con buenos ojos.
El 10 de febrero de 2026, el Congreso de la República de Guatemala aprobó el Decreto 6-2026, que deroga la Ley Sobre el Impuesto de Herencias, Legados y Donaciones (Decreto Número 431). A partir de su entrada en vigor , la transferencia de bienes por causa de muerte ya no estará sujeta al pago de este impuesto en Guatemala
2026 will be marked by several election processes that could change the course of the institutions responsible for ensuring justice and democracy in Guatemala. In the first half of the year, new magistrates will be elected to the Supreme Electoral Tribunal (TSE), the Constitutional Court (CC), and the Attorney General of the Republic, who will head the Public Prosecutor's Office (MP).
With the new year, companies begin a new period of opportunities to continue growing or consolidating their businesses. The first few months also bring with them certain tax, labor, and management obligations that must be complied with to avoid penalties in Guatemala. Below, we share some of these obligations so that you can ensure your organization is complying.
El 22 de diciembre de 2025 fue publicado en el Diario de Centroamérica el Acuerdo Gubernativo No. 256-2025 de fecha 19 de diciembre, el cual oficializó los nuevos salarios mínimos que rigen en Guatemala desde el 1 de enero de 2026.
We often hear the phrase "where there's a will, there's a way." Some even say that if you want something badly enough, it will come true. In a world that is so complex and often hopeless, it never hurts to have this kind of positive thinking to try to achieve great things. But objectively, reality often shows us that more elements are needed for the goals we set ourselves to become reality. Often, we even believe that we have done everything right, and yet we still don’t reach the goal.
El auge de la Inteligencia Artificial (IA) es un fenómeno innegable. Hace apenas tres años que la IA generativa comenzó a sonar, y de acuerdo con la última encuesta de McKinsey, cuando termine 2025, el 88% de las organizaciones utilizarán IA para realizar al menos una función operativa.
On November 3, 2025, the Accelerated Patent Grant Agreement (APG) signed between the Guatemalan Intellectual Property Registry (RPI) and the United States Patent and Trademark Office (USPTO) came into force. It will be in effect for five years, with the possibility of revision or termination upon prior notice.
El acoso en el lugar de trabajo es una forma de violencia. El 25 de noviembre de cada año se conmemora el Día Internacional de la Eliminación de la Violencia contra la Mujer, y en honor a esta fecha, este año preparamos una serie de recomendaciones que contienen lineamientos para aplicar en su organización para mitigar y enfrentar situaciones de acoso. Porque crear espacios seguros en el trabajo también es prevenir la violencia.
With the end of the 2025 fiscal year in Guatemala fast approaching, it is a good time to remember the importance of implementing certain controls and checks to avoid tax adjustments related to declared taxable income and Income Tax paid.
Con la globalización de los negocios, las innovaciones tecnológicas que facilitan el movimiento de capitales y la sofisticación de las prácticas que utilizan los criminales para ocultar ingresos provenientes de actividades ilícitas, la lucha contra el lavado de dinero se ha vuelto cada día más complicada.
On October 30th, the Guatemalan Monetary Board published two important resolutions about technology in the Official Newspaper, one related to technological risk management in financial institutions and the other on security management in electronic channels.
But when we talk about business legacy, it is not only about economics, but also about preserving history, vision, and a family's purpose. These companies, in addition to being an economic vehicle, are also a cultural and emotional institution where the risk is not usually financial, but human.
In general, all employers must be aware that making changes to workers' conditions without proper management can result in administrative sanctions, costly lawsuits, and even lead to the organization acquiring a bad reputation within the industry.
Sometimes situations arise in business related to breach of contracts, late payments, damages that are difficult to quantify, or conflicts that, if taken to court, can take years to resolve. A good way to anticipate and limit these risks is to include an indeminty clause in contracts.
Una persona recibe en promedio 117 correos electrónicos y 153 mensajes instantáneos durante su jornada laboral. Eso quiere decir que apenas pasan dos minutos entre una interrupción y la siguiente.
En mayo de 2025, se presentó una iniciativa de ley que tiene como objetivo regular el uso de criptomonedas y activos digitales. Aunque todavía se encuentra en una fase temprana, actores importantes del panorama financiero nacional como el presidente del Banco de Guatemala (Banguat), Álvaro González Ricci, advirtieron la necesidad de regular dichos activos para proteger a la población.
El 25 de mayo de 1993, el presidente Jorge Serrano Elías intentó dar un autogolpe de Estado para tener control absoluto del sistema guatemalteco. Lo que no imaginó es que su acto fallido impulsaría una reforma constitucional sin precedente que cambiaría totalmente el sistema de justicia.
En España, un trabajador de una frutería tomó el número de una clienta de la base de datos y la contactó para invitarla a salir.
El 11 de julio de 2025, la Corte de Constitucionalidad (CC) dictó una resolución donde otorgó un amparo provisional presentado por Raúl Enrique Ramírez Ceballos que tiene como efecto suspender de forma provisional el acuerdo 208 2024 del Presidente de la República.
La empresa de ciberseguridad Kaspersky publicó que, durante 2024, en promedio cada día se identificaron 467 mil ciberataques a nivel mundial, lo que representa un aumento del 14% respecto al 2023.
Es habitual que los emprendimientos nazcan de una relación de confianza donde amigos o familiares se unen para levantar un negocio. La propia amistad puede hacer que las ideas y los negocios fluyan al inicio, pero también puede abrir la puerta para ignorar las “formalidades” y los aspectos legales o dejarlos para más adelante.
En los primeros meses de 2025, el Ministerio Público (MP) recibió más de 11 mil 500 denuncias de violencia contra la mujer en todas sus manifestaciones. Esto representa el 61% de todos los casos relacionados con delitos en contra de las mujeres, niñas, niños y adolescentes en lo que va de año.
What would you think if every time a union leader who spoke out against a policy ended up in court? Or if a businessman who complained about the state of the roads ended up in front of a judge? Or if a company's social media accounts were censored for expressing an opinion contrary to the status quo?
On April 23, 2025, the Guatemala Electric Company (EEGSA), the Distribuidora de Electricidad de Occidente (DEOCSA) and the Distribuidora de Electricidad de Oriente (DEORSA) launched a call for bids and the bidding Terms and Conditions of the Electricity Generation Expansion Plan 5
La Oficina del Representante Comercial de los Estados Unidos (USTR) publicó recientemente el Special 301 Report 2025, el cual evalúa la protección y cumplimiento de los derechos de propiedad intelectual (PI) en los principales socios comerciales de Estados Unidos.
La mayoría de las investigaciones y narrativas sobre el ataque al contrabando y la defraudación aduanera se centran en cuánto dinero dejó de recaudar el
El 10 de abril de 2025 entrará en vigor el Decreto 31-2024, Ley para la Integración del Sector Productivo Primario y Agropecuario. Además de introducir
Al igual que ocurre con la salud, identificar los primeros síntomas de una posible insolvencia y tomar acción antes de que estos se conviertan en
Even if you as an employer comply with all the requirements, you should have all the documentation organized and always be prepared to receive a visit from an inspector or to attend a summons at the IGT headquarters.
El lunes 17 de marzo hubo dos actualizaciones legales relevantes que podrían ser de su interés. Primero, el Número de Identificación Tributaria (NIT) fue sustituido por el Código Único de Identificación (CUI) de los contribuyentes.
El 7 de marzo de 2025, se publicó en el Diario oficial las reformas al Código Penal (Decreto 2-2025) las cuales agregaron el delito de Clonación de Tarjetas de Crédito o Débito.
Bernardo Arévalo's government has strengthened regulatory controls in at least three areas: fiscal, labor and environmental.
Cuando escuchamos la palabra auditoría, la primera reacción suele ser de nerviosismo. Si al lado ponemos la palabra fiscal, la tensión suele subir de nivel.
The Vance Center published the third edition of its Latin America Anti-Corruption Report 2023-2024, in which Guatemala is included.
El primer año de Gobierno de Bernardo Arévalo ha tenido bastante retos y obstáculos en formas de pugnas políticas, problemas de infraestructura o resultados insuficientes en materia de salud o educación.
El Gobierno del presidente Bernardo Arévalo celebró su primer año y en estos 12 meses ha presentado planes, pero ha habido poca acción.
El 27 de diciembre de 2024 fue publicado el Acuerdo Gubernativo No. 264-2024, el cual fijó el salario mínimo para las actividades y circunscripciones económicas para 2025.
En Carrillo & Asociados ha sido otro año de poder hablar, compartir y aprender con diversas personas de muchas nacionalidades, en distintas industrias y profesiones, e intercambiar experiencias.
E-commerce builds bridges between businesses and customers around the world and speeds up access to new markets.
On November 12, the Guatemalan Congress approved Decree 29-2024, the Priority Road Infrastructure Law, which will become effective 30 days after its publication in the Official Gazette, something that has not occurred to date.
As the end of the fiscal year approaches, the Guatemalan Tax Authorities (SAT) continue to implement measures that will allow it to improve its collection capacity.
El 20 de noviembre de 2024, el Congreso de la República de Guatemala aprobó el Decreto 32-2024, Ley de Competencia. Esta legislación tiene como objeto «promover y defender la competencia para fortalecer la eficiencia económica y el bienestar de los consumidores nacionales».
La Superintendencia de Administración Tributaria (SAT) informó que realizará fiscalizaciones masivas en lo que resta del 2024.
In order to mitigate threats of fraud, money laundering, terrorist financing, and other crimes, it is necessary to know your customers and suppliers, the nature of their activities, and the potential risks that may derive from them.
A diferencia de otros delitos más evidentes, en el caso del alzamiento de bienes, la persecución penal debe ir acompañada de pruebas contundentes que demuestren las prácticas malintencionadas y fraudulentas.
Es necesario que la política que busca prevenir que se cometan delitos a lo interno de una organización incorpore mecanismos que garanticen su aplicación y eficacia.
Guatemala se encuentra inmersa en el proceso de elección de 13 magistrados de la Corte Suprema de Justicia (CSJ) y 135 magistrados titulares y 90 suplentes de las cortes de apelaciones (CA) para los próximos cinco años (2024-2029).
Guatemala es uno de los 10 países más vulnerables ante los efectos del cambio climático. Los fenómenos climáticos extremos, junto con la rápida deforestación, contaminación de aguas y degradación de suelos, comprometen la calidad de vida y actividades económicas clave del país.
El 26 de agosto de 2024 fue publicado el Acuerdo Gubernativo 122-2024 del Ministerio de Defensa, el cual crea la Brigada de Comunicaciones del Ejército de Guatemala.
La sostenibilidad ambiental y social es una de las grandes tendencias económicas y ofrece un abanico de oportunidades de inversión.
2024 has presented new challenges for supply chains in Guatemala and the region. In June, Quetzal Port (puerto Quetzal), one of the country's most important seaports located on the Pacific Ocean, came close to losing the operation of one of its container terminals.
Decision-makers face complex challenges every day, and one of them is managing potential contractual disputes with business partners (customers, suppliers, commercial allies).
This sentence refers to the action for unconstitutionality filed against the first three paragraphs of Article 291 of the Commercial Code, Decree 2-70 of the Guatemalan Congress.
Social conflict refers to disagreements between two or more groups, whether they are companies, communities, associations, municipalities, or others.
The electricity market is growing steadily, and the range of investment and financing options continues to expand. Recently, our team participated in the renewable energy convention, Renpower Central America 2024, the most important in the region.
Property theft is a problem that affects thousands of owners in Guatemala every year. Criminal organizations are involved in fraudulently obtaining real estate.
In the digital era, these solutions have grown considerably due to the advantages they offer companies and users in their day-to-day operations for payments, money transfers, invoicing, financing, among other functions.
The Guatemalan Tax Authorities (SAT) are interested in auditing and collecting taxes on these and similar activities.
World Intellectual Property Day is celebrated on April 26. The World Intellectual Property Organization (WIPO) emphasizes...
Guatemalan President Bernardo Arévalo took office three months ago, on January 15, 2024. The first 100 days of a new administration are decisive in setting the course of the new government.
On March 25, the Law for the Disposition and Transplantation of Human Organs, Tissues, and Cells (Decree 5-2024) and the Law for Comprehensive Cancer Care (Decree 7-2024) were published in the official gazette.
Today, March 8th, marks International Women's Day. This is a day to reflect on women's struggle for equality, equity, justice, peace, and development.
The Guatemalan economy proved to be robust enough to weather these events without major shocks. Today, the country's main macroeconomic indicators still point to long-term stability.
On February 15, 2024, the Guatemalan Congress approved Decree 2-2024: Credit Card Law.
2024 is expected to be a year full of opportunities in Guatemala's energy sector. Currently there are hydro, geothermal, wind and solar energy projects in the country...
Have you ever checked your bank statements and found transactions that you do not recognize? Recently in Guatemala...
Do you know how much of your data is available online? Do you change your passwords frequently? Do you verify the origin and veracity of a message before clicking on a link?
The Ministry of Public Health and Social Assistance issued the Technical Standard for the Regulation of Distribution and Commercialization of Pharmaceutical and Related Products for Aesthetic Use in Authorized Establishments.
The FCPA is a regulation that establishes accounting standards and sanctions corrupt practices abroad committed by companies with ties to the U.S.
On January 2, the President of the United States signed into law the National Defense Authorization Act of 2024 (NDAA).
The new National Migratory Policy will manage the origin, return, transit and destination of migrants in the country in an effective and human rights-based manner.
Recently, Governmental Agreement No. 307-2023 was published, which set the minimum wage for economic activities for the year 2024in Guatemala.
Guatemala was paralyzed by a series of protests and blockades against the government that lasted 21 days. The most affected economic sectors were the food industry, hospital supplies, industrial chemicals, among others.
On December 6, 2023, the Municipality of Guatemala published Resolution 48-2023, which orders companies to submit protocols for natural disasters or emergencies.
While AI can be used for productive activities such as recruitment, finance, market analysis, among others, it is simultaneously being used for fraudulent activities.
Recently, the "Plan of massive fiscal presences" was announced, which will be carried out in the last weeks of the year in different stores nationwide.
The long-term profitability of any company and its reputation are increasingly linked to the implementation of sustainable measures.
These are the guidelines for all new procedures at the MEM. These norms are mandatory for users and agencies of the Ministry and are already in force.
Guatemala is an attractive market in the region given the high potential for solar, geothermal, and even natural gas generation.
On July 24, the provisions for Guatemala’s new customs declaration and two agreements from the Ministry of Environment were published in the Diario de Centroamérica.
Guatemala is taking action to counteract pollution and improve the final disposal of solid waste in line with environmentally friendly policies.
One month after the first round of elections, the judicialization of the results of the electoral process has caused an institutional crisis that threatens the Rule of Law and democracy in Guatemala.
On June 25, 2023, presidential, legislative, municipal, and Central American Parliament (Parlacen) elections were held in Guatemala.
Guatemalan legislation recognizes and protects industrial property as an inherent right of individuals, guaranteeing exclusive ownership of their creations to the rights holders.
Recientemente se publicó el Informe Especial 301 de la Oficina Comercial de EE.UU., donde resalta que Guatemala es un país vulnerable a delitos relacionados con Propiedad Intelectual
En abril, la Oficina del Representante Comercial de los EE.UU. publicó el Informe especial 301 del 2023 que contiene una revisión anual acerca de la protección y el cumplimiento de los derechos de propiedad intelectual.
We celebrate the World Intellectual Property (IP) Day on April 26. In commemoration, the World Intellectual Property Organization (WIPO) held its celebrations around the "Women and IP: Accelerating Innovation and Creativity" subject.
The Ministry of Economy of Guatemala announced that at the beginning of April of 2023, a new measure for intra-regional trade will be implemented. The charge for the transmission of the Single Central American Declaration (DUCA)[1], specifically the DUCA-F, will now be US$ 3.00
The Guatemalan Supreme Electoral Tribunal (TSE) published the Decree 1-2023, in which it summoned the citizens of all the electoral districts of the country to participate in the General Elections.
The opportunities to invest in renewable energy are increasing in Guatemala. Besides being a good business opportunity, they are good for the environment. If you are interested in investing in charging stations for electric vehicles in the country, this information is for you.
International Women's Day is celebrated on March 8th. This is a day dedicated to raising awareness about the ongoing struggle for gender equality, equity, justice, peace, and development for women. It serves as a focal point for action to promote women's rights and to celebrate their significant contributions to society, the economy, politics, community, academia, and daily life.
In February we attended the conference: "Renpower Central America and the Caribbean", where we learned about new trends in the region's energy and renewable energy markets, the challenges facing the countries, several investment opportunities, and news updates.
During 2022, the Tax Administration analyzed the purchase of luxury cars and detected that the tax burden of these taxpayers is low or null in comparison with the economic capacity necessary to purchase such vehicles.
