close
Share with your friends

Guatemala - Special considerations for short-term assignments

Guatemala - Special considerations for short-term...

Taxation of international executives

1000

Related content

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

Any foreign individual is considered resident after 183 days living in Guatemala. 

Payroll considerations

Are there special payroll considerations for short-term assignments?

They should not be part of the local payroll before 183 days living in Guatemala.

Taxable income

What income will be taxed during short-term assignments?

All remunerations received during the assignment would be taxable. 

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Guatemala?

No. 

Disclaimer:

All information contained in this publication is summarized by Aldana, Rodriguez y Asociados, S.C., the Guatemalan member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on Decree No. 10-2012 Income Tax Law and subsequent amendments; and the Social Security Regulations; Immovable Property Law “Decree No. 15-98”; and Estate, Gift and Wealth “Decree No. 431”.

Copyright

© 2020 Aldana, Rodriguez y Asociados, S.C., the Guatemalan member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Connect with us

 

Want to do business with KPMG?

 

loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today