Guatemala - Special considerations for short-term... | KPMG | GLOBAL
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Guatemala - Special considerations for short-term assignments

Guatemala - Special considerations for short-term...

Taxation of international executives

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

Residency rules

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).

Payroll considerations

Are there special payroll considerations for short-term assignments?

They should not be part of the local payroll.

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?

For fiscal purposes, no.

© 2018 KPMG de Guatemala, S.A, a Guatemala corporation and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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