Companies in Mexico should enhance their compliance programs in light of the criminal reform.

Binding precedent P./J. 196/2026 (12th) finds that the 2024 ISAI tax schedule violates the principle of tax proportionality. Taxpayers must assess, on a case-by-case basis, the legal avenues available to challenge its constitutionality.

Mexico’s Chamber of Deputies approved amendments to the liability framework for internet service providers regarding copyright infringements committed by their users. The bill remains subject to Senate review.

The Senate approved a reform strengthening the criminal framework applicable to intellectual property offenses, which remains subject to review by the Chamber of Deputies.

The European Travel Information and Authorisation System (ETIAS) is expected to introduce a new pre-travel requirement for nationals of visa-exempt countries, including Mexico, who travel to the Schengen zone.

The initiative seeks to promote the adoption of electronic and digital payment methods, introduce new identification mechanisms and authorize the Ministry of Finance to determine sectors in which digital payments could become the only permitted means of payment.

SENER amended the Guidelines applicable to the Migration Procedure to extend deadlines and simplify certain technical, contractual and operational requirements.