MEXICO Trends and Developments Contributed by: Jonathan Adams and Claudia Aguilar, Baker McKenzie
This section outlines the most relevant developments and their implications for companies and enforcement agencies. Mandatory pretrial detention for tax crimes In December 2024, a constitutional amendment expanded the scope of mandatory pretrial detention under Article 19. The reform added several financial and economic crimes to the list, including smug - gling and activities involving false tax receipts. This means that individuals accused of these crimes will be detained while facing criminal proceedings, rais - ing concerns about due process and human rights implications. One of the main concerns surrounding this measure is its severity and the potential impact on company rep - resentatives. This can include key officers, legal rep - resentatives and members of the board of directors, who may face mandatory pretrial detention when the companies they represent are under criminal investi - gation. Creation of the ABC Secretariat (Anti-Corruption and Good Governance) In October 2024, the Mexican government officially transformed the former Secretariat of Public Admin - istration into the Secretariat of Anti-Corruption and Good Governance, commonly referred to as the ABC Secretariat. This reform is part of a broader effort to modernise public administration and institutionalise a preventative approach to corruption. Its mandate focuses on preventative oversight, transparency and ethical governance across all levels of public admin - istration. The Secretariat plays a growing role in the fight against white-collar crime, particularly corruption, by co-ordinating with enforcement agencies, monitoring high-risk public projects, and promoting digital sys - tems that reduce opportunities for bribery. Its preven - tative approach complements prosecutorial efforts by identifying structural vulnerabilities before misconduct occurs, thereby strengthening the overall framework for accountability and enforcement.
New environmental liability law of Mexico City In July 2024, Mexico City enacted a new Environmen - tal Liability Law that introduces a robust framework for holding companies criminally accountable for envi - ronmental harm. The law establishes direct corporate criminal liability, allowing the authorities to prosecute not only the legal entity but also its key representatives – such as officers, legal representatives and board members – when environmental damage results from negligence or misconduct. Companies are now exposed to a presumption of criminal liability if they have failed to implement inter - nal compliance systems to prevent environmental crimes. Failure to do so may result in criminal charg - es, substantial fines and reputational damage. This reform represents a significant shift in environmental governance, emphasising prevention, accountability, and corporate responsibility in urban development and industrial operations. Anti-money laundering reform In July 2025, Mexico enacted a major reform of its anti-money laundering framework. As part of this, Arti - cle 400 Bis of the Federal Criminal Code was amend - ed to strengthen the legal framework for prosecut - ing money-laundering offences. The reform clarifies that when illicit financial activities involve institutions within the financial system, the public prosecutor is fully authorised to investigate such conduct. However, to initiate criminal proceedings, a formal complaint from the Ministry of Finance is required, which now holds the legal status of a victim or aggrieved party in these cases. This change enhances institutional co-ordination between the Ministry of Finance, UIF and the Attor - ney General’s Office, allowing for more direct and structured collaboration in complex investigations. It also reinforces the role of the UIF, which may now participate in proceedings as a victim, expanding its influence beyond administrative oversight. Recent judicial criteria This year, the Supreme Court of Justice of the Nation and the collegiate courts have issued the following isolated rulings addressing key aspects of the corpo - rate criminal liability regime. Although these opinions
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