Mexico was among the first civil law jurisdictions to introduce a statutory framework for the trust, driven by the economic and legal influence of the United States, and to develop a systematic reflection on its classification within civil law categories, drawing on European scholarship, particularly French and Italian. This study examines the origins, nature, and functions of the Mexican fideicomiso, analysing the principal theories advanced to define its legal character. Particular attention is devoted to the central role the fideicomiso continues to play in the contemporary Mexican economy, where it constitutes a key instrument in the fields of personal wealth planning, commercial transactions, and investment operations, including those involving foreign actors. The analysis is brought to completion through an examination of a significant economic transaction structured by means of the fideicomiso, entrusted to one of Mexico’s foremost jurists in the field, whose direct experience affords a precise appreciation of the institution’s practical reach and contemporary relevance
Benatti, F., Jeni, M., Bugueño, L., Il fideicomiso messicano: un trust di civil law, <<RIVISTA DI DIRITTO PRIVATO>>, 2026; (2): 189-220 [https://hdl.handle.net/10807/342080]
Il fideicomiso messicano: un trust di civil law
Benatti, Francesca
;
2026
Abstract
Mexico was among the first civil law jurisdictions to introduce a statutory framework for the trust, driven by the economic and legal influence of the United States, and to develop a systematic reflection on its classification within civil law categories, drawing on European scholarship, particularly French and Italian. This study examines the origins, nature, and functions of the Mexican fideicomiso, analysing the principal theories advanced to define its legal character. Particular attention is devoted to the central role the fideicomiso continues to play in the contemporary Mexican economy, where it constitutes a key instrument in the fields of personal wealth planning, commercial transactions, and investment operations, including those involving foreign actors. The analysis is brought to completion through an examination of a significant economic transaction structured by means of the fideicomiso, entrusted to one of Mexico’s foremost jurists in the field, whose direct experience affords a precise appreciation of the institution’s practical reach and contemporary relevanceI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.



