Taxation of international executives
For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.
Are there special residency considerations for short-term assignments?
For tax purposes, the short-term assignments could be treated as non-residents and paid taxes using the fixed rate (10 percent).
Are there special payroll considerations for short-term assignments?
They should not be part of the local payroll.
What income will be taxed during short-term assignments?
All remunerations received during the assignment would be taxable.
Are there any additional considerations that should be considered before initiating a short-term assignment in Guatemala?
For fiscal purposes, no.
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