Tax Residency in Paraguay: Legal Requirements and Common Mistakes
During 2025, 38,236 residency applications were filed in Paraguay, mainly from Brazilian citizens. This represents a 31.3% increase compared to 2024 and consolidates a 203.5% cumulative increase over the last decade. Why are so many foreigners seeking to relocate to Paraguay? This trend can be explained primarily by the convergence of three factors: A simple […]
Typhoons, Taxes, and the Cost of Rights
A Story of Typhoons It was December 2018 when, as usually happens during this time of the year, typhoons (the eastern counterpart of hurricanes) strike Southeast Asia (Pacific Ocean) with heavy rain and extreme storms. Coincidentally, a friend happened to be in the tourist area of El Nido, Philippines, at the wrong place and at […]
Forgotten Rights: Tax Assessment and Municipal Business Licenses
In recent years, it has become increasingly common for various Municipalities to claim payment of the License Tax – commonly referred to as the “Commercial License” – from companies engaged in primary activities such as agriculture, livestock, mining, among others. These claims are usually processed through administrative proceedings that subsequently lead to contentious-administrative litigation, or […]
The Tax Yin and Yang
The Yin and Yang are two ancient concepts of Taoism (a Chinese philosophical tradition) more popularly known through the symbol that represents them than for what they actually imply. If the name does not sound familiar, perhaps this image does: Although the symbol depicts them together (which also has an explanation, as we will see […]
Digital Platforms and Effective Use of Trademarks
Written by María de los Ángeles Barrios ✉️ marianbarrios@mersanlaw.com Digital Platforms and Effective Use of Trademarks The use of digital platforms as a tool to promote and strengthen a brand has become essential in today’s environment of e-commerce and digital communication. The importance of digital platforms in brand strategies is widely recognized and reflected in […]
Electronic Signatures and Digital Documents in Paraguay
Written by Tatiana Pereira ✉️ tatianapereira@mersanlaw.com Electronic Signatures and Digital Documents in Paraguay Technology has become integrated into our daily lives and has transformed the way we conduct business. It is therefore important to become familiar with it in order to take advantage of its many benefits. The application of electronic signatures and digital documents […]
Guns, Germs, and Electronic Documents
Written by Tomás Mersán Riera, Partner. ✉️ tomasmersan@mersanlaw.com Armas, gérmenes y documentos electrónicos “Guns, Germs, and Steel” is the title of a book published in 1997 by Jared Diamond, an American writer, geographer, and biologist. This work, for which he received the Pulitzer Prize, had an ambitious objective: to discover —among other historical milestones— the […]
Intercompany Loans
Written by Tomás Mersán Riera, Partner. ✉️ tomasmersan@mersanlaw.com
Four-Day Workweek
Written by Gustavo Gómez, Senior Associate. ✉️ gustavogomez@mersanlaw.com In the labor world, the constant search for a balance between productivity and quality of life has led to the evolution of working hours. From the concept of the 8-hour workday proposed by Robert Owen to the implementation of the four-day workweek, the way people work has […]