Legal Guide to Starting Operations in Mexico
Recommendations from the LEXURE legal team for the foreign company arriving in Mexico: which entity to choose, how to invoice, how to protect its assets, how to hire and which permits it needs, in the order in which they are best resolved.
2026 editionSpanish and English61 pages6 chapters and 4 annexes
Six chapters, in landing order
Each chapter turns the law into what your company must decide and do, cites the applicable statute and closes with a checklist. Choose a chapter to see what it covers and open it at its page.
Chapter 1
Choosing how to operate
Elegir cómo operar
- 1.1Available structuresPanorama de estructuras disponiblesp. 8
- 1.2Foreign investment framework and sector considerationsMarco de inversión extranjera y consideraciones por sectorp. 10
- 1.3Meetings and board sessions by electronic meansAsambleas y sesiones por medios electrónicosp. 11
- 1.4Entry by acquisition: merger controlEntrada por adquisición: control de concentracionesp. 12
- 1.5Choosing from the actual operationCriterios de elección desde la operación realp. 12
Chapter 2
Tax presence and invoicing
Presencia fiscal y facturación
- 2.1The three possible regimesLos tres regímenes posiblesp. 15
- 2.2Corporate income taxImpuesto sobre la renta corporativop. 16
- 2.3Tax registration and electronic invoicingRegistro fiscal y factura electrónicap. 17
- 2.4Value added taxImpuesto al valor agregadop. 18
- 2.5Withholding on payments to foreign residentsRetenciones a residentes en el extranjerop. 18
- 2.6Transfer pricing between related partiesPrecios de transferencia entre partes relacionadasp. 19
- 2.7Beneficial ownerBeneficiario controladorp. 20
Chapter 3
Intangible asset protection: industrial and intellectual property
Protección de activos intangibles: propiedad industrial e intelectual
- 3.1Current framework and the 2026 reformMarco vigente y reforma de 2026p. 23
- 3.2Trademarks: registration, term and the two automatic lapsesMarcas: registro, vigencia y las dos caducidades automáticasp. 24
- 3.3Patents, utility models and industrial designsPatentes, modelos de utilidad y diseños industrialesp. 25
- 3.4International filing routesVías internacionales de presentaciónp. 26
- 3.5Copyright, software and artificial intelligenceDerecho de autor, software e inteligencia artificialp. 27
- 3.6Trade secretsSecretos industrialesp. 27
- 3.7Enforcement and penaltiesObservancia y sancionesp. 28
Chapter 4
Workforce and contracts
Capital humano y contratos
- 4.1Employment relationship versus service contractRelación de trabajo frente a prestación de serviciosp. 31
- 4.2Formalities of the individual employment contractFormalidades del contrato individual de trabajop. 32
- 4.3Social security and payroll infrastructureSeguridad social e infraestructura de nóminap. 33
- 4.4Subcontracting and specialized servicesSubcontratación y servicios especializadosp. 33
- 4.5Reduction of the working weekReducción de la jornada laboralp. 34
- 4.6Employee profit sharingParticipación en las utilidadesp. 35
- 4.7Key commercial contractsContratos comerciales clavep. 36
Chapter 5
Regulatory compliance across three levels of government
Cumplimiento regulatorio en tres niveles de gobierno
- 5.1What each level regulatesQué regula cada nivelp. 39
- 5.2Personal data protection: the regime in force since 2025Protección de datos personales: régimen vigente desde 2025p. 39
- 5.3Anti-money launderingPrevención de operaciones con recursos de procedencia ilícitap. 41
- 5.4Health sector and sanitary regulationSector salud y regulación sanitariap. 42
Chapter 6
Landing roadmap
Hoja de ruta de aterrizaje
- 6.1The treaty framework as planning contextEl marco del tratado como contexto de planeaciónp. 45
- 6.2Recommended sequenceSecuencia recomendadap. 45
- 6.3Frequent errors and how to correct themErrores frecuentes y su correcciónp. 47
- 6.4Action matrix by severityMatriz de acción por severidadp. 48
Annexes A, B, C, D
Reference material
- AGlossaryGlosariop. 51
- BDirectory of authoritiesDirectorio de autoridadesp. 53
- CRegulatory reference frameworkMarco de referencia normativop. 55
- DMethodological note and sourcesNota metodológica y fuentesp. 58
The guide is written in Spanish and English, in parallel columns.
Made to be consulted
Comparison tables, phases with indicative weeks, an action matrix by severity and checklists. In the digital version, the table of contents and internal references take you to the right page.
From the LEXURE legal team
The recommendations in this guide were prepared by the LEXURE legal team, drawing on years of experience supporting companies as they arrive in Mexico and begin operating here.
The information was verified against official sources as at the dates given in Annex D. Mexican regulation changes often: before applying a provision, confirm that it is still in force.
Informational document. It is not legal advice for a specific case and creates no professional relationship. It may be shared in full and unmodified, with attribution.
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