Memoramdum
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Foreign
Investment Law
Mexico has in the past years
created a favorable environment for foreign investors and to a great
extent simplified the procedures to be followed by foreign individuals
who desire to invest in Mexico . Mexico ’s foreign investment
law is mainly based on the Mexican
Foreign Investment Law of December 27, 1993 (“FIL”)
as amended on December 24, 1996 and its Regulations as
amended on September 8, 1998 (“FIR”).
Generally speaking, Mexican foreign investment law distinguishes
between activities that can only be performed by the Mexican government
( see below 2.), those reserved to Mexican nationals ( see below 3.),
those whose foreign capital participation is limited ( see below 4.),
and those for which a foreign capital participation exceeding 49%
requires authorization by the Mexican Foreign Investment Commission
( see below 5.). Also, the purchase of real estate by aliens is subject
to restriction in some areas ( see below 6.).
Investment of foreign capital is, however, not limited regarding
all other activities that do not fall under the above categories.
The Mexican Government can only perform the following activities:
activities related to
- Petroleum and other hydrocarbons;
- Basic petrochemicals;
- Electricity (except for the generation of electricity for self-supply
and other minor exceptions);
- Generation of nuclear energy;
- Radioactive minerals;
- Radiotelegraph;
- Mail;
- Issuance of currency bills;
- Coining of money;
- Supervision of ports, airports and heliports; and
- Activities expressly reserved to the Mexican government pursuant
to applicable provisions from other legal areas.
- Activities reserved to Mexican nationals
The following activities can only be performed
by Mexican nationals and Mexican entities that explicitly exclude
foreign participation in their by-laws and articles of incorporation:
- Domestic ground transportation of passengers, tourism and freight,
excluding courier and parcel post services;
- Retail trade in gasoline and liquid petroleum gas;
- Radio broadcasting services and other radio and television services
different from cable television;
- Credit Unions;
- Development banking institutions, pursuant to the applicable
law; and
V. Supply of other professional and technical services as expressly
stated in the applicable laws.
4. Activities subject to a percentage limitation of foreign
investment
In the following activities foreign capital may only participate
up to a certain percentage:
- Up to 10 % in:
- Production cooperatives.
- Up to 25 % in:
- Domestic air transportation;
- Transportation by air taxi; and
- Specialized air transportation.
- Up to 49 % in:
- Controlling entities of financial groups;
- Multiple bank institutions;
- Stock exchanges;
- Stock exchange specialists:
- Insurance institutions;
- Bonding institutions;
- Currency exchange houses;
- General deposit warehouses;
- Financial leasing companies;
- Financial factoring companies;
- Financial companies with limited purpose;
- Stock brokers;
- Fixed share capital of investment companies;
- Operating companies of investment companies;
- Administration of retirement funds;
- Manufacturing and commercialization of explosives, firearms,
cartridges, munitions and fireworks, excluding acquisition and use
of explosives for industrial and extraction activities;
- Printing and publication of newspapers for exclusive circulation
in the national territory;
- Series T shares (shares issued for agricultural, ranching and
forestry land) of companies or the part of the share capital assigned
to the purchase of such land;
- Fresh water, coastal, and exclusive economic zone fishing, excluding
aquaculture;
- Integral port administration;
- Piloting port services for vessels to carry out navigation operations
within the port pursuant to the applicable law;
- Shipping companies engaged in commercial exploitation of ships
for inland and coastal navigation, excluding tourism cruisers and
exploitation of marine dredging and implements for port construction,
conversation and operation;
- Supply of fuel and lubricants for ships, airplanes, and railway
equipment;
- Holders of licenses in the telecommunication area, in particular
basic telephone services and the use of satellite technique; except
for cellular telephone services;
- International ground transportation of passengers, tourism and
freight between Mexican destinations, the administration of passenger
bus stations and auxiliary services (however, from January 1, 2001
51%, and from January 1, 2004 100% of foreign capital can participate
in such activities).
These limitations for foreign investment participation cannot be
exceeded directly, nor indirectly through trusts, agreements, corporate
participation or shareholder agreements, multilevel schemes or any
other scheme that grants foreign investors control or capital participation
exceeding the percentage established above, except through Neutral
Investment ( see below 7.b.).
5. Activities whose foreign capital participation exceeding
49% requires authorization by the Foreign Investment Commission
(Ministry of Economy).
Regarding the following activities foreign capital participation
can exceed 49% with authorization by the Foreign Investment Commission:
I. Port services for vessels to realize their navigation operations
within the port, such as towing and tying services and freight charge;
- Ship owner companies dedicated exclusively to deep-sea traffic;
- License and permit holder companies of airdromes that offer services
to the public;
- Private education services for pre-school, elementary, secondary,
intermediate superior, superior and combined education;
- Legal services;
- Credit information companies;
- Securities assessment institution;
- Insurance agencies;
- Cellular telephone services;
- Construction of ducts for the transportation of petroleum and
its derivatives;
- Perforation of petroleum and gas wells;
- Construction, operation and exploitation of railways that qualify
as general ways of communication, and railway services to the public.
6. Acquisition of real estate
Foreigners (meaning foreign
individuals and entities incorporated abroad as well as Mexican
entities that admit participation of foreign capital) with legal
abode in Mexico are free to acquire real estate unless such real
estate property is located within a zone of 100 kilometers along
the national borders and of 50 kilometers along the beach (“restricted
zone”). Prior to acquiring real estate property outside the
restricted zone the future owner must agree in writing before the
Ministry of Foreign Affairs not to seek the protection of a foreign
law or a foreign governmental authority regarding the real estate
property to be acquired.
Real estate property located
within the restricted zone can be acquired by foreigners for non-residential
purposes only. Foreigners who wish to purchase a piece of real estate
situated in the restricted zone for residential purposes can do
so only indirectly through a trust (“fideicomiso”, see
below 7.c.).
7. Different forms
to invest in Mexico
The Mexican law offers three different forms of
direct investment by foreign nationals:
a. Through a Mexican subsidiary, branch or representation office;
b. Through “neutral investment”;
c. Through a trust (“fideicomiso”).
a. Through a Mexican subsidiary, branch or representation
office
Non-Mexican entities can establish
a Mexican subsidiary and hold up to 100% of its share capital depending
on the activity of such corporation (see above 1.-5.). Prior to
the incorporation of a Mexican subsidiary, permission by the Ministry
of Foreign Affairs for the corporation’s name must be obtained. In addition, the Mexican
subsidiary must be registered with the State’s Public Registry
of Property and Commerce and the National Registry of Foreign Investment.
Every Mexican Corporation must determine in its articles of incorporation
whether foreigners are permitted or excluded to become shareholders.
Branches and representation
offices of foreign entities must register with the State’s
Public Registry of Property and Commerce and the National Registry
of Foreign Investment and require authorization by the Ministry
of Commerce to exercise commercial activities. Representation offices
of foreign entities whose only activities consist in the representation
and assistance of their foreign parent company do not need to be registered
but require authorization by the Ministry of Commerce.
b. Through “neutral
investment”
The acquisition of stock that
does not confer voting rights to the investor is considered “neutral investment” and
does not count for the computation of the foreign capital participation
set forth in 1.-5. above. Neutral investment requires authorization
by the Ministry of Commerce and, in some cases, by the National Securities
and Exchange Commission.
c. Through a trust
(“Fideicomiso”)
Investment through a trust – which requires the authorization
of the Ministry of Foreign Affairs - can be established for an extensible
initial period not exceeding 50 years. Under this construction – whereby
a trust established under Mexican law holds the property, a Mexican
financial institution acts as trustee and the foreign national or
Mexican corporation with admission of foreigners is the beneficiary
of such trust - the latter obtains the benefits of the property (e.g.
right to use the property for residential purposes or profits derived
from such property) without direct ownership of such property.
8. Penalties
The FIL confers authority upon the Ministry of
Commerce to make null and void the authorizations and permits obtained
in violation of the law.
In addition, the FIL provides for a catalogue of fines in the amount
between 30 and 5,000 minimal salaries (actually approximately between
900.00 and 152,000.00 Mexican Pesos) for different infractions of
the law.
9. Conclusion
As demonstrated above, foreign capital can as of today participate
without restriction in most areas of the Mexican economy. Still, seeking
qualified legal advice in an early stage of planning an investment
project usually saves an investor a substantial amount of time and
money. The capital stock of any Maquiladora Corporation may be 100%
foreign owned. A Maquiladora Program is granted to a legal entity
that is formed in Mexico with the purpose of manufacturing, assembling,
repairing, or other processing of goods that are destined mainly for
the exportation.
For additional information, please contact Luis Eduardo Martinez
at emartinez@lmklaw.com or
dial to (++52) (664) 686.1006 extension 107 or (++52) (6664) 686-1036
(fax) at our Tijuana Offices or at (619) 595-3173 or (619) 595-3176
(fax) at our San Diego Office. Back
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