On January 16, 2026, a single case decision was published in Mexico’s Federal Judicial Gazette under the title: “PROMISSORY NOTE EXECUTED TO GUARANTEE PERFORMANCE OF A CREDIT AGREEMENT. AN EXPRESS FORUM-SELECTION CLAUSE SUBMITTING TO THE JURISDICTION OF COURTS IN A SPECIFIC TERRITORIAL DISTRICT CANNOT TAKE EFFECT IF THE SIGNATORY WAS UNABLE TO NEGOTIATE ITS TERMS,”
On March 3, 2026, Mexico’s Executive Branch published a Decree amending Sections IV and XI of Section A of Article 123 of the Constitution of the United Mexican States in the evening edition of the Official Journal of the Federation. This constitutional amendment, which entered into force on the same day as its publication, structurally
Among the recent amendments enacted on December 11, 2025 to Mexico’s National Water Law (“LAN”), a chapter was added to establish the so-called “Crimes Against National Waters”, with the purpose of punishing, among other actions, “any person who intentionally transports federally owned waters for profit, with knowledge that such waters were illegally extracted…”. This
A Decree was published earlier today in the Official Journal of the Federation, introducing amendments, additions, and repeals to several provisions of the Regulations to the Mexican Customs Law. Among the most relevant changes are modifications related to the documentary support requirements for Electronic Customs Valuation Declarations (in Spanish, the Manifestación de Valor Electrónica
Following the amendment to Mexico’s Customs Law published on November 19, 2025 (effective as of January 1, 2026), compliance obligations of importers and exporters in Mexico have increased significantly, particularly with respect to substantiation and traceability of international trade transactions.
Under this reform, companies operating in Mexico must maintain sufficient legal, operational, and financial support
Nearly one year after the amendments to Mexico’s Federal Labor Law concerning rest periods during the workday, popularly referred to as the “Chair Law”, came into effect, the compliance landscape for employers in Mexico has changed dramatically. If 2025 was the year of physical adjustments, when many companies mistakenly equated compliance with simply purchasing chairs
On January 16, 2026, an amendment to the Civil Code for the State of Nuevo León was published, pursuant to which new provisions were added to regulate real estate practices related to “pre-sale” offers, a mechanism widely used in the residential development market.
In recent years, the practice known as “pre-sale” has proliferated in Nuevo
Mexico’s Tax Administration Service (“SAT”) recently published Notice 01/2026, announcing a series of “best practices” that, at least on their face, seek to provide greater transparency, legal certainty, and uniformity in tax audit procedures throughout Mexico during 2026.
Among the most relevant announcements are: (i) the publication of the 2026 Master Plan, “Taxpayer Assistance and
Overview
Mexico’s Federal Revenue Law for fiscal year 2026 (the “Law”) once again incorporates a capital repatriation incentive, offering preferential tax treatment for the return of funds held abroad. While this represents a meaningful opportunity, experience from prior years shows that its proper application requires careful planning, solid documentation, and precise execution to avoid future
On December 12, 2025, the Office of the President of Mexico published in the Official Journal of the Federation a Decree amending Article 76 Bis of the Mexican Federal Consumer Protection Law, which adds Sections VIII and IX regarding the cancellation of subscriptions and memberships with recurring charges (the “Decree”).
Through this Decree, the Mexican