{"id":2497,"date":"2026-09-11T13:59:07","date_gmt":"2026-09-11T18:59:07","guid":{"rendered":"https:\/\/schondube.com\/en\/?page_id=2497"},"modified":"2026-09-11T14:07:28","modified_gmt":"2026-09-11T19:07:28","slug":"business-tax-consulting-mexico","status":"publish","type":"page","link":"https:\/\/schondube.com\/en\/tax-law\/tax-optimization-mexico-business\/business-tax-consulting-mexico\/","title":{"rendered":"Tax consulting within a business context in Mexico"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Running a business in Mexico requires active, year-round tax management. The compliance calendar is dense\u2014monthly tax payments, bimonthly payroll filings, quarterly informative returns, annual ISR, and ongoing CFDI reconciliation\u2014and the penalty regime for missed or incorrect filings is immediate and compounding. For US and Canadian companies managing Mexican subsidiaries from abroad, the gap between what a local accountant handles and what a tax attorney provides can be the difference between routine compliance and a surprise audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Related issues may require complementary legal analysis, depending on the transaction and operating structure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The annual compliance calendar<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign-owned Mexican companies face the following recurring obligations:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Monthly obligations<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ISR provisional payments:<\/strong> Mexican legal entities make monthly advance payments toward their annual income tax liability. The provisional payment is calculated based on cumulative revenue multiplied by a coefficient of profitability derived from prior-year returns. Companies in their first year of operation use a statutory coefficient. Payments are due by the 17th of the following month.<\/li>\n\n\n\n<li><strong>LIVA declarations:<\/strong> The 16% value-added tax on commercial activities is declared and paid monthly. LIVA owed is the tax collected from customers minus the LIVA paid to suppliers (creditable LIVA). When creditable LIVA exceeds collected LIVA\u2014common during construction phases or investment-heavy periods\u2014companies file for a refund (devoluci\u00f3n). Monthly LIVA refund management is critical for cash flow in hotel and resort development.<\/li>\n\n\n\n<li><strong>CFDI reconciliation:<\/strong> Every invoice issued and received must be reconciled monthly against SAT&#8217;s records. CFDI inconsistencies\u2014a supplier who cancels an invoice after the company has already deducted it or a CFDI with errors in the RFC or amount\u2014must be corrected before the monthly return is filed.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Bimonthly obligations<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IMSS (social security) payments:<\/strong> Employer IMSS contributions are calculated on each employee&#8217;s base salary and integrated salary, payable bimonthly. Rates vary by risk class and contribution type. IMSS filings must reflect additions, separations, and salary changes for each employee in the bimonthly period.<\/li>\n\n\n\n<li><strong>INFONAVIT (housing fund) payments:<\/strong> A mandatory 5% housing fund contribution on each employee&#8217;s integrated salary is paid bimonthly alongside IMSS.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quarterly obligations<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Informative returns (DIOT):<\/strong> The Declaration of Operations with Third Parties (DIOT) reports all LIVA paid to Mexican and foreign suppliers during the quarter, by RFC, amount, and LIVA rate. DIOT must match the CFDIs received. Discrepancies between DIOT and SAT&#8217;s own CFDI database trigger electronic review flags.<\/li>\n\n\n\n<li><strong>STPS quarterly reports:<\/strong> Certain labor-related filings with the Secretar\u00eda del Trabajo are required quarterly for companies in specific industries.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Annual obligations<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Annual ISR return:<\/strong> Mexican legal entities must file their annual ISR return and pay any balance by March 31 for natural persons and April 30 for corporations (personas morales). The annual return reconciles provisional payments made during the year against actual annual tax liability.<\/li>\n\n\n\n<li><strong>Transfer pricing annual report (Declaraci\u00f3n Informativa de Operaciones con Partes Relacionadas):<\/strong> Due simultaneously with the annual ISR return. Covers all transactions with foreign related parties and the method used to determine arm&#8217;s-length pricing.<\/li>\n\n\n\n<li><strong>Master file and local file:<\/strong> Transfer pricing documentation must be contemporaneous but is formally submitted with or alongside the annual return. The CbCR for qualifying MNEs has its own deadline.<\/li>\n\n\n\n<li><strong>RETC environmental report:<\/strong> Companies with environmental permits submit an annual environmental compliance report to SEMARNAT.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>CFDI as the backbone of Mexican tax compliance<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Comprobante Fiscal Digital por Internet (CFDI) is Mexico&#8217;s mandatory electronic invoicing system. Every commercial transaction\u2014sales, purchases, payroll, lease payments, and dividends\u2014requires a valid CFDI issued in real time through a certified CFDI provider (PAC, Proveedor Autorizado de Certificaci\u00f3n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a foreign-owned company, CFDI compliance means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Every payment to a Mexican supplier requires a valid CFDI from that supplier. A deduction without a CFDI is legally non-deductible, regardless of business purpose.<\/li>\n\n\n\n<li>Every sale to a Mexican customer requires a CFDI issued by the company.<\/li>\n\n\n\n<li>Payroll CFDIs (CFDI de n\u00f3mina) must be issued for every payroll cycle, reflecting ISR withheld and IMSS contributions.<\/li>\n\n\n\n<li>CFDI versions are periodically updated by SAT; companies must ensure their PAC is issuing the current version.<\/li>\n\n\n\n<li>Canceled CFDIs create reconciliation obligations and must be replaced with corrected versions within SAT&#8217;s cancellation window.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Payroll tax obligations<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Payroll administration for a Mexican company involves multiple concurrent obligations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ISR withholding:<\/strong> Employers withhold ISR from employee wages based on the monthly tax table published by SAT. Withholding is calculated per employee, taking into account the employment subsidy (subsidio para el empleo) for lower-wage workers, which reduces the withholding obligation.<\/li>\n\n\n\n<li><strong>IMSS contributions:<\/strong> The employer contributes to IMSS on behalf of each employee at rates that vary by risk class (ranging from approximately 20-30% of base salary for most white-collar roles). The employee contributes a smaller share, withheld from wages.<\/li>\n\n\n\n<li><strong>INFONAVIT contributions:<\/strong> The employer contributes 5% of each employee&#8217;s integrated salary to INFONAVIT. This is an employer-only contribution; employees do not contribute additionally.<\/li>\n\n\n\n<li><strong>PTU (profit sharing):<\/strong> Under LFT Art. 117, employees are entitled to 10% of the company&#8217;s taxable income (with modifications under LFT Art. 120 that cap individual employee participation at the higher of three months&#8217; salary or the average PTU received in the prior three years). PTU is distributed within 60 days of the date the annual ISR return is filed. It is a tax-deductible expense for ISR purposes.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>RFC maintenance<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every Mexican legal entity must maintain an active RFC (Registro Federal de Contribuyentes)\u2014the tax identification number. RFC maintenance includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Updating the fiscal address when the company moves. An incorrect fiscal address invalidates all SAT notifications, creating procedural exposure.<\/li>\n\n\n\n<li>Updating authorized legal representatives (representantes legales) when management changes. SAT sends audit notifications and requirements to the registered representative.<\/li>\n\n\n\n<li>Maintaining the CSD (Certificado de Sello Digital)\u2014the digital certificate used to issue CFDIs. CSDs expire every four years and must be renewed before expiration. An expired CSD disables CFDI issuance, halting commercial operations.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Common compliance failures<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The most frequent tax compliance failures in foreign-owned Mexican companies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Missing CFDI deductions:<\/strong> Payments were made to suppliers who did not issue a valid CFDI or who issued a CFDI that was later canceled. Expenses without a valid CFDI are non-deductible even if paid.<\/li>\n\n\n\n<li><strong>Late IMSS registration of new employees:<\/strong> Every new employee must be registered with IMSS before their first day of work. Late registration creates retroactive contribution liabilities and IMSS penalties.<\/li>\n\n\n\n<li><strong>Incorrect RFC on CFDIs:<\/strong> A CFDI issued with an incorrect RFC for the supplier or buyer is invalid. All parties must verify RFC data before transactions are completed.<\/li>\n\n\n\n<li><strong>Unregistered foreign representative:<\/strong> A Mexican company with foreign owners must have a registered Mexican fiscal representative (representante legal) with a Mexican RFC. Foreign executives managing Mexican operations from abroad cannot substitute for a properly registered Mexican representative.<\/li>\n\n\n\n<li><strong>PTU miscalculation:<\/strong> PTU based on incorrect taxable income, or distributed late, generates both labor law penalties and audit exposure.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What tax consulting provides beyond accounting<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A local Mexican accountant handles bookkeeping, payroll processing, and monthly declaration filing. Tax consulting at the advisory level provides the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Advance analysis of the tax consequences of commercial decisions before they are made (structuring a new contract, hiring structure, asset acquisition).<\/li>\n\n\n\n<li>Review of intercompany agreements and pricing for transfer pricing compliance before SAT scrutiny.<\/li>\n\n\n\n<li>Identification of CFDI errors and compliance gaps before they become audit findings.<\/li>\n\n\n\n<li>Coordination between Mexican tax filings and US or Canadian parent company reporting obligations.<\/li>\n\n\n\n<li>Year-end tax planning\u2014structuring income recognition, deductions, and distributions to optimize the annual ISR and dividend withholding position.<\/li>\n\n\n\n<li>Representation in SAT correspondence and audit management.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Continue your legal review<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Broaden the analysis with our guide to <a href=\"https:\/\/schondube.com\/en\/tax-law\/tax-optimization-mexico-business\/\">tax optimization for Mexican businesses<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prepare for the next stage with <a href=\"https:\/\/schondube.com\/en\/tax-law\/tax-optimization-mexico-business\/sat-tax-audit-defense-mexico\/\">SAT tax audit defense strategies for corporations<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Explore the related legal considerations in <a href=\"https:\/\/schondube.com\/en\/tax-law\/tax-optimization-mexico-business\/sat-fiscal-dispute-resolution-mexico\/\">legal strategies for fiscal dispute resolution with the SAT<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\"><strong>When is a Mexican company required to appoint a fiscal representative?<\/strong>\u00a0<br><\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-1\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Any foreign-owned Mexican company should have a designated Mexican fiscal representative (representante legal) registered with SAT. Companies without Mexican resident shareholders or directors need a formally registered representative to receive SAT notifications, sign returns, and act in administrative proceedings.<br><\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\"><strong>How does the CFDI cancellation process work?<\/strong>\u00a0<br><\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-2\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">A CFDI can be canceled by the issuer through their PAC, but the recipient must accept the cancellation if it is for a CFDI older than 72 hours. If the recipient does not respond within 72 hours, the cancellation is accepted by default. A canceled CFDI must be replaced with a corrected version if the underlying transaction occurred.<br><\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\"><strong>What is the penalty for late payment of monthly ISR provisional payments?<\/strong><\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-3\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u00a0Late ISR provisional payments accrue surcharges (recargos) at SAT&#8217;s published monthly rate (historically around 1.47% per month) plus an actualizaci\u00f3n (inflation adjustment) from the due date to the payment date. There is no additional penalty for lateness per se, but the surcharges compound quickly. SAT can also impose an infraction fine for repeated late filing.<br><\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-4&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-4-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-4\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\"><strong>Do foreign employees working in Mexico trigger payroll obligations?<\/strong>\u00a0<br><\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-4\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-4-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Yes. Any individual providing services in Mexico under the direction and control of a Mexican company is subject to Mexican payroll taxes, regardless of nationality. If the foreign employee is on a foreign payroll, a shadow payroll analysis is required to ensure proper ISR withholding and IMSS compliance in Mexico.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-5&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-icon has-icon-right\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-5-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" id=\"accordion-item-5\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\"><strong>Is Mexico&#8217;s PTU obligation affected by a company&#8217;s treaty position?<\/strong>\u00a0<br><\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div aria-labelledby=\"accordion-item-5\" data-wp-bind--hidden=\"state.isHidden\" data-wp-on--beforematch=\"actions.handleBeforeMatch\" id=\"accordion-item-5-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<p class=\"wp-block-paragraph\">No. PTU is a labor law obligation under the LFT, not a tax treaty issue. It applies to every Mexican legal entity with employees, regardless of the nationality of its owners or the applicable treaty. Treaty benefits affect withholding on distributions to foreign investors, not the underlying labor obligations of the Mexican entity.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Running a business in Mexico requires active, year-round tax management. The compliance calendar is dense\u2014monthly tax payments, bimonthly payroll filings, quarterly informative returns, annual ISR, and ongoing CFDI reconciliation\u2014and the penalty regime for missed or incorrect filings is immediate and compounding. For US and Canadian companies managing Mexican subsidiaries from abroad, the gap between what [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":2493,"parent":2490,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"child-ee-octopus.php","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"Business tax consulting in Mexico for transactions, operations and compliance, with coordinated legal and financial risk 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