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- 1. 1© Rödl & Partner 27.08.2013
Successful together
Ciudad de México, 27. August 2013
Erfolgsfaktoren in der Luftfahrtindustrie – Potenziale der Deutsch-Mexikanischen Zusammenarbeit
Congreso Aeronáutico, Deutsch-Mexikanische Industrie- und Handelskammer (CAMEXA)
- 2. 2© Rödl & Partner 27.08.2013
Overview
03 Free Trade Agreement Mexico-EU (MEUFTA)
02 Regulatory Framework
Entry Options
Labor Law
Work Permit / Immigration
Tax System
01 About us
04 IMMEX Program
05 Common Pitfalls
06 Your Contact/ Speaker
- 3. 3© Rödl & Partner 27.08.2013
We are a one-of-a-kind success story from Germany
Founded in 1977 in Nuremberg
Sustained growth – present in major industrial centres of the world with 91 wholly
owned offices in 40 countries
Today No. 6 in Germany and one of the leading professional services firms worldwide
Integrated services offer comprising audit, legal, tax, management and business
consulting
Extensive expertise in transactions
Focus on growth markets – leading positions in China, Eastern Europe and the US
Most familiar with your culture and language
Designed to assist family owned business organizations in their global expansion
- 4. 4© Rödl & Partner 27.08.2013
Rödl & Partner worldwide
3.500 colleagues - 91offices - 40 countries
Austria ▪ Belarus
Brazil ▪ Bulgaria
Croatia ▪ Czech Republic
Estonia ▪ France
Georgia ▪ Germany
Hong Kong ▪ Hungary
India ▪ Indonesia ▪ Italy
Kazakhstan ▪ Latvia
Lithuania ▪ Mexico ▪ Moldova
People‘s Republic of China
Poland ▪ Romania
Russian Federation ▪ Serbia
Singapore ▪ Slovakia
Slovenia ▪ South Africa
Spain ▪ Sweden ▪ Switzerland
Thailand ▪ Turkey ▪ Ukraine
United Arab Emirates ▪ United Kingdom
USA ▪ Vietnam
- 5. 5© Rödl & Partner 27.08.2013
Our offices in Mexico-City and Puebla
Only German professional services firm in Mexico
Offices in Mexico-City and Puebla
Latin American service team based at German headquarters
Tailor-made solutions for foreign direct investment
– audit and accounting, legal and tax consulting, business
process outsourcing –
Investment consulting in Mexico
Consulting in all legal aspects within
NAFTA, MEUFTA and IMMEX
Advice on business process
outsourcing in Mexico
Advice on transfer pricing strategy
- 6. 6© Rödl & Partner 27.08.2013
Regulatory Framework
Entry Options
Local Subsidiary
Wholly owned
subsidiary
Joint Venture
Representation
Liaison Office
Branch Office
Distribution
Commercial
Agent
Importer/
Exporter
German Corporate
Mexico
- 7. 7© Rödl & Partner 27.08.2013
Regulatory Framework
Company foundation
Sociedad Anónima
Sociedad de
Responsabilidad
Limitada
Capital De facto no minimum De facto no minimum
Members Min. 2 Shareholders 2 – 50 Partners
Liability
Limited to equity participation
in the company
Limited to the agreed
contribution of the partners
Comisario Obligatory Optional
Wholly owned Subsidiary
Optional
C.V. = Variable Capital
capital divided into a fixed and a variable capital,
which can be increased and decreased with a
minimum of formalities
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Guiding principle: contracts for an indefinite term
Termination of employment only possible if there is a legal cause for the dismissal
Right to choose between reinstatement or severance compensation for unjustified
dismissal
10 % compulsory Employees’ Profit Sharing from taxable income (“PTU”)
Compared to Germany less vacation days
Premium of 25 % of regular pay for vacations
Christmas bonus equivalent to 15 days‘ pay (must be paid before December 20 each year)
Social security contributions are incurred by both the employer and the employee. But
significant part is paid by the employer (represent 20 % - 30 % of the payroll costs)
Regulatory Framework
Labor Law I - Labor relationship and social security
Amendments to Labor Law in force since December 1st 2012
- 9. 9© Rödl & Partner 27.08.2013
Trial period for contracts of indefinite term
Restriction on outsourcing as working regimen
Modalities of the remuneration
Termination/annulment of the contract
Limitations on indemnification in case of court proceedings
Extension on employer obligations
Legal regulations for expatriate
Labor union
Regulatory Framework
Labor Law II - Amendments to Labor Law since December 1st 2012
- 10. 10© Rödl & Partner 27.08.2013
Regulatory Framework
Work Permit / Immigration
Foreigners intending to work in Mexico may apply for the following types of visa:
Visitante: Residence permit "Visitante" can not be extended
Residente:
Visa must be requested at the Mexican Consulate / Embassy
Travelers must apply within 30 days at the local immigration office for a residence card
Visitante Residente-
Temporal
Residente-
Permanente
Length of stay 180 days Up to 4 years permanent
Multiple entries No Yes Yes
Remunerable work Yes Yes Yes
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Corporate
Income Tax
(ISR)
Flat Tax
(IETU)
Value Added Tax
(VAT)
Rate 30% 17.5%
0%: medicines, exports
11%: border region
16%: other activities
Filing monthly monthly monthly
Basis worldwide income
operates under
cash flow method
sale/purchase
Federal
Level
Taxation of companies at federal and state level
Regulatory Framework
Tax System I
Identical taxation rates for S.A. and S. de R.L.
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Other considerations…
Double Tax Treaty with USA and Germany
Annual tax return must be filed within the first 3 months of the following NO extensions are available
Filing of financial statement with tax opinion (Dictamen fiscal) of an independent public accountant. This
procedure has to be followed by taxpayers with:
• Gross income > ca. 2,3 Mio. EUR
• Assets > ca. 4,5 Mio. EUR
• Number of employees > 300
Tax payers are obliged to carry out an annual transfer pricing study if they have transactions with
related parties
Regulatory Framework
Tax System II
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Further considerations…
Losses can be carried forward up to 10 years
Adjustment for inflation
No withholding tax on dividends paid by Mexican companies, if the dividends are from the
taxed profits (from the “CUFIN account”)
Royalties paid to a non resident are subject to withholding tax
• 30% for patents and trademarks
• 25% for all other royalties
Regulatory Framework
Tax System III
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Goal
Benefits
Requirements
Elimination of custom duties
Elimination of non-tariff barriers on
imports and exports
Free Trade Agreements, in particular
MEUFTA and NAFTA, can be combined
Reduction of manufacturing costs and
improvement of competitiveness
MEUFTA - Certificate of Origin and
Rules of Origin must be
maintained
Boost bilateral trade and investment and
create exceptional conditions for
business development between Mexico
and the EU
Free Trade Agreement Mexico-EU (MEUFTA)
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IMMEX Program I
IMMEX Program is
defined as an…
Who can use the
IMMEX Program?
instrument to promote foreign
direct investment through
custom and tax incentives
Following companies:
Holding
Manufacturing
Service
Shelter
Outsourcing
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Authorization from the Ministry of
Economy
Export over 500,000 USD in a one year
period or export 10 % of the total
revenues
At least 30% of the machinery and
equipment must be owned by the foreign
company
Submission of an annual electronic
report of total sales and exports
Submission of monthly turnover-report
for statistical purposes
Requirements Benefits
Avoid the payment of VAT
Temporary import of raw materials,
machinery and equipment and
administrative equipment without paying
any import duties or VAT
Eased transfer-pricing rules
Automatic inscription in the National
Importers registry without application
IMMEX Program II
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1
• Ignoring soft factors such as the “mañana mentality”
2
• Caution while employing individuals - customize your contracts to local law
3 • Keep up to date with constantly evolving legal and tax changes
4
• Doing business in Mexico is part of social life
5 • Bring patience!
6 • Imposing German standards for administration, timeline, infrastructure
Common Pitfalls
- 18. 18© Rödl & Partner 27.08.2013
Your contact
Mexiko-Stadt
José A. García
Torre Magenta (17th Floor)
Paseo de la Reforma 284
Col. Juárez
06600 Mexico, D.F.
Tel.: + 52 (55) 4739-2227
Fax: + 52 (55) 4739-2001
E-Mail: mexiko-stadt@roedl.pro
Puebla
José A. García
Torre JV III (5th Floor)
Vía Atlixcáyotl 5208
Col. Territorial Atlixcáyotl
72810, San Andrés Cholula, Puebla
Tel.: + 52 (222) 431-0027
Fax: + 52 (222) 431-0169
E-Mail: puebla@roedl.pro
Deutschland
Dr. Marcus Felsner
Straße des 17. Juni 106
10623 Berlin
Tel.: + 49 (30) 810 795-51
Fax: + 49 (30) 810 795-59
E-Mail: marcus.felsner@roedl.pro
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Your speaker
Dr. Andreas Voß is an attorney-at-law (admitted in Germany) and
Head of Legal Services at Rödl & Partner in Mexico.
After his studies at the University of Bielefeld, Germany, and the Saint
Louis University School of Law, Missouri, U.S.A., he practiced as a
lawyer in the areas of German and European Company Law,
Mergers & Acquisitions, Banking & Capital Markets and Corporate
Finance. Before joining Rödl & Partner Andreas Voß was a partner in
a leading Anglo-American law firm in the area of cross-border
corporate transactions.
Dr. Voß is the author of several scholarly publications and a frequent
speaker at conferences in Germany and at international level on
Mexico and Latin America in general.
Dr. Andreas Voß, LL.M. (SLU)
Rechtsanwalt
Roedl & Partner S.C.
Torre Magenta (17th Floor)
Paseo de la Reforma 284
Col. Juárez
06600 México, D.F.
Tel.: + 52 (55) 4739-2227
Fax: + 52 (55) 4739-2001
E-Mail: andreas.voss@roedl.pro
- 20. 20© Rödl & Partner 27.08.2013
The Castellers de Barcelona
The Castellers are like us: “every
single individual counts” – when
working together and when
supporting our clients.