走近南美洲（秘魯）系列文章DOING BUSINESS PERú秘魯營(yíng)商環(huán)境（十三）
2025-08-05Contributor供稿：秘魯Rodrigo, Elías & Medrano律師事務(wù)所
Chinese Translation中文翻譯：錦天城 王良 律師
China is Peru's main trading partner, the largest destination of exports and the main source of imports for Peru. Peru is China's second largest investment destination in South America. The two countries have established a comprehensive strategic partnership and signed a free trade agreement. In the next five to 10 years, Peru will become another destination for Chinese enterprises going global. More Chinese companies will enter Peru and expand into the broader South American market through Peru. AllBright Law is actively exploring the legal service market in South America, providing reliable host country legal service resources and doing legal research on various host countries for Chinese enterprises going to South America, so as to provide legal protection for serving China's high-level opening-up and the "the Belt and Road" strategy. To this end, AllBright Law, together with Rodrigo, El í as &Medrano Law firms in Peru, launched this Series of Articles on Peru Business Environment, including Peru's going global, Peru's corporate structures, Peru's promotion of investment and legal stability, operational legal environment, business winding up and restructuring a business.
中國(guó)是秘魯?shù)闹饕Q(mào)易伙伴，是秘魯?shù)谝淮蟪隹谀康牡貒?guó)，也是秘魯主要進(jìn)口來(lái)源國(guó)。秘魯是中國(guó)在拉美的第二大投資目的地。兩國(guó)之間既建立全面戰(zhàn)略伙伴關(guān)系，又簽署了自由貿(mào)易協(xié)定。未來(lái)五到十年，秘魯將成為中國(guó)企業(yè)出海的另一片熱土，中國(guó)會(huì)有更多企業(yè)走向秘魯，并通過(guò)秘魯走向更廣闊的南美洲市場(chǎng)。錦天城積極開(kāi)拓南美洲法律服務(wù)市場(chǎng)，向出海南美洲的中國(guó)企業(yè)提供可靠的東道國(guó)法律服務(wù)資源和做好國(guó)別法律研究等工作，為服務(wù)中國(guó)高水平對(duì)外開(kāi)放和“一帶一路”戰(zhàn)略提供法律保障。為此，錦天城聯(lián)合秘魯Rodrigo, Elías & Medrano律師事務(wù)所，推出《秘魯營(yíng)商環(huán)境》系列文章，介紹秘魯走向世界、秘魯公司架構(gòu)、秘魯外國(guó)投資促進(jìn)和法律穩(wěn)定性、企業(yè)運(yùn)營(yíng)法律環(huán)境、停業(yè)和企業(yè)重整等內(nèi)容。
Insurance 保險(xiǎn)
Insurance, reinsurance, intermediaries and insurance auxiliary companies are required to be duly authorized to operate locally. Their activities are supervised by the Banking, Insurance and Private Pension Fund Administration Superintendence ("SBS" for its Spanish acronym) in accordance with Act No. 26702, Financial System and Insurance and Organic System of the Superintendence of Banking and Insurance General Law.
保險(xiǎn)、再保險(xiǎn)、中介和保險(xiǎn)輔助公司須獲得正式授權(quán)方可在當(dāng)?shù)亻_(kāi)展業(yè)務(wù)。根據(jù)《金融體系和保險(xiǎn)及銀行保險(xiǎn)監(jiān)督管理總局組織體系通則》（第26702號(hào)法令），這些機(jī)構(gòu)的活動(dòng)受銀行、保險(xiǎn)和私人養(yǎng)老基金管理監(jiān)管局（“SBS”，西班牙語(yǔ)縮寫(xiě)）監(jiān)管。
However, in terms of insurance agreements, the applicable regulation is primarily contained in Act No. 29946, Insurance Contract Law (LCS), in force on May 2013. The application of this law is imperative, except where indicated otherwise, and applies to all types of insurance, without exceptions, including insurance that covers large risks. Likewise, this law will be of supplementary application should there be mandatory insurance, regulated by special laws, such as the Complementary Occupational Risk Insurance.
然而，就保險(xiǎn)協(xié)議而言，主要適用法規(guī)是2013年5月生效的第29946號(hào)法令《保險(xiǎn)合同法》（“LCS”）。除另有規(guī)定外，本法必須強(qiáng)制適用，且適用于所有類(lèi)型的保險(xiǎn)，無(wú)一例外，包括承保大額風(fēng)險(xiǎn)的保險(xiǎn)。同樣，對(duì)于由特別法律（如《補(bǔ)充職業(yè)風(fēng)險(xiǎn)保險(xiǎn)法》）規(guī)范的強(qiáng)制性保險(xiǎn)，本法將作為補(bǔ)充適用。
An important aspect of the aforementioned law is its protectionist scope in favor of the insured, having included the interpretation of the terms of the insurance policy in favor of the insured as a fundamental principle of insurance agreements, in case of doubt. Additionally, it has set forth a number of rules whose main objective is the defense of the interests of the insured, such as, among others, the consent of loss, abusive clauses and forbidden clauses.
上述法律的一個(gè)重要方面是其有利于被保險(xiǎn)人的保護(hù)主義傾向。該法規(guī)定，如對(duì)保險(xiǎn)單條款存疑，應(yīng)作出有利于被保險(xiǎn)人的解釋?zhuān)⒋俗鳛楸ｋU(xiǎn)協(xié)議的一項(xiàng)基本原則。此外，該法還制定了一系列主要旨在保護(hù)被保險(xiǎn)人利益的規(guī)則，例如（包括但不限于）損失確認(rèn)同意、顯失公平條款和禁止性條款。
Complementary to provisions set forth in the Insurance Contract Law, the SBS periodically issues several regulations and resolutions applicable to companies under the insurance system in order to establish terms and conditions of their activity (such as risk management and corporate governance); as well as regulations being complied with by SBS to supervise such companies. Among the most relevant regulations, the Conduct Management Regulation of the Insurance System Market (approved by SBS Resolution No. 4143-2019) which is intended to regulate the policies to be adopted by insurance undertakings in order to conduct themselves properly in the market and, in addition, to protect the right of users to access information about products and services commercialized by insurance companies. It should be mentioned the Reinsurance and Coinsurance Contracting and Management Regulation (approved by SBS Resolution No. 4706-2017). It is applicable to insurance companies, reinsurance brokerage companies and foreign reinsurance company representatives. This regulation establishes the requirements for entering into reinsurance contracts, as well as a number of criteria to improve reinsurance contracting and supervision. It should be noted that in 2019, new rules were issued concerning the registration, supervision and control of insurance and reinsurance intermediaries, foreign reinsurance companies and cross-border insurance activities.
作為對(duì)《保險(xiǎn)合同法》規(guī)定的補(bǔ)充，SBS定期發(fā)布適用于保險(xiǎn)體系下公司的若干條例和決議，以確立其業(yè)務(wù)活動(dòng)（如風(fēng)險(xiǎn)管理和公司治理）的條款與條件；以及SBS據(jù)以監(jiān)管此類(lèi)公司的規(guī)定。最相關(guān)的法規(guī)包括：《保險(xiǎn)體系市場(chǎng)行為管理規(guī)范》（經(jīng)SBS第4143-2019號(hào)決議批準(zhǔn)），旨在規(guī)范保險(xiǎn)公司為在市場(chǎng)上正當(dāng)經(jīng)營(yíng)而應(yīng)采取的政策，并保護(hù)用戶(hù)獲取保險(xiǎn)公司所售產(chǎn)品和服務(wù)信息的權(quán)利。值得一提的是《再保險(xiǎn)與共保業(yè)務(wù)承包與管理規(guī)范》（經(jīng)SBS第4706-2017號(hào)決議批準(zhǔn)）。該規(guī)范適用于保險(xiǎn)公司、再保險(xiǎn)經(jīng)紀(jì)公司和外國(guó)再保險(xiǎn)公司代表處。該規(guī)范規(guī)定了簽訂再保險(xiǎn)合同的要求，以及改進(jìn)再保險(xiǎn)承包和監(jiān)管的若干標(biāo)準(zhǔn)。值得注意的是，2019年，秘魯出臺(tái)了關(guān)于保險(xiǎn)和再保險(xiǎn)中介機(jī)構(gòu)、外國(guó)再保險(xiǎn)公司及跨境保險(xiǎn)活動(dòng)的注冊(cè)、監(jiān)管與控制的新規(guī)。
In addition, as a result of COVID-19, the SBS promoted the regulation of remote systems for the commercialization of mass insurance through SBS Resolution No. 277-2021, which facilitated the possibility for insurance companies, brokers and marketers to efficiently promote insurance offerings through non-face-to-face mechanisms.
此外，受COVID-19疫情影響，SBS通過(guò)第277-2021號(hào)決議推動(dòng)規(guī)范大規(guī)模保險(xiǎn)銷(xiāo)售的遠(yuǎn)程系統(tǒng)，為保險(xiǎn)公司、經(jīng)紀(jì)人和營(yíng)銷(xiāo)商通過(guò)非面對(duì)面方式高效推廣保險(xiǎn)產(chǎn)品提供了便利。
Finally, it shall be noted that different regulations under the Peruvian legal framework impose to representatives of different economy sectors the obligation to purchase different types of insurance regarding the type of activity being carried out and the involving risks, such as mandatory insurance for traffic accidents, personal accident and civil liability insurance for aviation activities, among others.
最后，應(yīng)當(dāng)注意，秘魯法律框架下的不同法規(guī)要求不同經(jīng)濟(jì)部門(mén)的代表，根據(jù)所開(kāi)展活動(dòng)的類(lèi)型及涉及的風(fēng)險(xiǎn)，有義務(wù)購(gòu)買(mǎi)不同類(lèi)型的保險(xiǎn)，例如交通事故強(qiáng)制保險(xiǎn)、航空活動(dòng)的人身意外和民事責(zé)任保險(xiǎn)等。
Internet regulations / E-Commerce互聯(lián)網(wǎng)監(jiān)管/電子商務(wù)
The legal and regulatory framework for electronic transactions in Peru is broad and regulates various aspects including consumer protection, personal data protection, computer crimes, digital security, electronic signatures, tax aspects on the sale of digital products and services, among others.
秘魯關(guān)于電子交易的法律和監(jiān)管框架廣泛，涵蓋了多個(gè)方面，包括消費(fèi)者保護(hù)、個(gè)人數(shù)據(jù)保護(hù)、計(jì)算機(jī)犯罪、數(shù)字安全、電子簽名、數(shù)字產(chǎn)品和服務(wù)銷(xiāo)售的稅收問(wèn)題等。
In general terms, the Civil Code regulates non-face-to-face contracting and recognizes the use of electronic and digital means as a valid way to manifest the will and perfect consent in any legal action.
總體而言，《民法典》規(guī)范了非面對(duì)面的合同訂立，并承認(rèn)使用電子和數(shù)字手段是在任何法律行為中表達(dá)意愿和達(dá)成有效合意的有效方式。
The parties involved in an e-commerce relationship (consumers and suppliers) must respect the principles of good faith and transparency in their consumer relations. Suppliers must have terms and conditions in their digital channels that clearly specify the conditions for the acquisition of goods or services. Likewise, they must establish privacy and cookie policies that duly regulate the use of their users' data as provided by the Peruvian Personal Data Protection Law, enacted by Law No. 29733 (the "LPD"), and its regulations approved by Supreme Decree No. 003-2013-JUS. Also, they must have a virtual Complaints Book which must necessarily be hosted on the home page of their website.
電子商務(wù)關(guān)系中的各方（消費(fèi)者和供應(yīng)商）必須在其消費(fèi)關(guān)系中遵守誠(chéng)信和透明的原則。供應(yīng)商必須在其數(shù)字渠道中設(shè)置條款與條件，明確規(guī)定獲取商品或服務(wù)的條件。同樣，他們必須制定隱私政策和Cookie政策，根據(jù)第29733號(hào)法律頒布的《秘魯個(gè)人數(shù)據(jù)保護(hù)法》（LPD）及其經(jīng)最高法令第003-2013-JUS號(hào)批準(zhǔn)的條例，對(duì)其用戶(hù)數(shù)據(jù)的使用進(jìn)行適當(dāng)規(guī)范。此外，他們必須在網(wǎng)站主頁(yè)上設(shè)置在線(xiàn)投訴系統(tǒng)。
In terms of consumer protection, there is no specific rule that regulates the situation of the consumer who contracts through digital channels, however, to fill this gap, the Code of Consumer Protection and Defense (hereinafter, the Code) is used, a rule that contains the minimum provisions for the protection of consumers. Likewise, the National Institute for the Defense of Competition and Protection of Intellectual Property (Indecopi) is in charge of resolving consumer claims against e-commerce suppliers. The rules of the Code apply to: (i) any "consumer relationship" that originates in Peruvian territory or produces effects in such territory (even if it originates elsewhere); and, (ii) transactions that do not involve payment of consideration but have a commercial purpose aimed at promoting consumption. It is worth mentioning that in the last few years several regulatory reform initiatives have been presented that seek to have a specific regulation for the protection of e-commerce consumers; however, they are still under review before Congress.
在消費(fèi)者保護(hù)方面，尚無(wú)專(zhuān)門(mén)法規(guī)規(guī)范通過(guò)數(shù)字渠道訂立合同的消費(fèi)者的情況。為填補(bǔ)這一空白，適用包含消費(fèi)者保護(hù)最低限度規(guī)定的《消費(fèi)者保護(hù)與權(quán)益保障法典》（以下簡(jiǎn)稱(chēng)《法典》）。同樣，國(guó)家競(jìng)爭(zhēng)保護(hù)和知識(shí)產(chǎn)權(quán)保護(hù)局（Indecopi）負(fù)責(zé)處理消費(fèi)者針對(duì)電子商務(wù)供應(yīng)商的索賠。《法典》的規(guī)則適用于：(1) 任何源于秘魯境內(nèi)或在該境內(nèi)產(chǎn)生效力的“消費(fèi)者關(guān)系”（即使其源于其他地方）；以及 (2) 雖不涉及支付對(duì)價(jià)但具有旨在促進(jìn)消費(fèi)的商業(yè)目的的交易。值得一提的是，過(guò)去幾年提出了多項(xiàng)監(jiān)管改革倡議，旨在制定保護(hù)電子商務(wù)消費(fèi)者的專(zhuān)門(mén)法規(guī)；然而，這些倡議仍在國(guó)會(huì)審議中。
The use of electronic signatures is expressly regulated by Law No. 27269, Law on Digital Signatures and Certificates (Law of Signatures), and its Regulations, which recognize three types of electronic signatures (simple electronic signature, advanced electronic signature and digital signature). These rules establish that the digital signature has the same validity and legal effectiveness as the use of a handwritten signature, as long as it has been generated by a duly accredited digital certification service provider within the Official Electronic Signature Infrastructure (IOFE). On the other hand, although "simple or advanced electronic signatures" do not provide the same legal protection (in terms of identification of the signer and non-repudiation of the document subscribed) as a digital signature or a handwritten signature, it is valid to use such electronic signatures as a valid expression of will, provided that no specific legal or contractual provision is violated.
電子簽名的使用由第27269號(hào)法律《數(shù)字簽名和證書(shū)法》（《簽名法》）及其實(shí)施條例明確規(guī)定。該法承認(rèn)三種類(lèi)型的電子簽名（簡(jiǎn)單電子簽名、高級(jí)電子簽名和數(shù)字簽名）。這些規(guī)則規(guī)定，只要數(shù)字簽名是由官方電子簽名基礎(chǔ)設(shè)施（IOFE）內(nèi)獲得正式認(rèn)可的數(shù)字認(rèn)證服務(wù)提供商生成的，其即具有與手寫(xiě)簽名同等的效力和法律效力。另一方面，盡管“簡(jiǎn)單電子簽名或高級(jí)電子簽名”在識(shí)別簽署人身份和簽署文件的不可否認(rèn)性方面，不能提供與數(shù)字簽名或手寫(xiě)簽名同等的法律保護(hù)，但若未違反具體的法律或合同規(guī)定，使用此類(lèi)電子簽名作為有效的意思表示是有效的。
On the other hand, in recent years, several issues related to the Internet have been regulated, such as electronic money, anti-spam regulations, domain name registration, e-government, computer crimes, liability of digital platforms of collaborative economy, online gambling, payment gateways and payment systems through QR Code, etc. However, several transactions on the Internet are not yet regulated, such as some fintechs that process online payment services that are self-regulated according to the terms agreed by the parties, and in a supplementary manner by the relevant legislation.
另一方面，近年來(lái)，一些與互聯(lián)網(wǎng)相關(guān)的問(wèn)題已受到監(jiān)管，例如電子貨幣、反垃圾郵件法規(guī)、域名注冊(cè)、電子政務(wù)、計(jì)算機(jī)犯罪、協(xié)作經(jīng)濟(jì)數(shù)字平臺(tái)的責(zé)任、網(wǎng)絡(luò)賭博、支付網(wǎng)關(guān)和二維碼支付系統(tǒng)等。然而，互聯(lián)網(wǎng)上的若干交易尚未受到監(jiān)管，例如一些處理在線(xiàn)支付服務(wù)的金融科技公司，其服務(wù)依據(jù)雙方約定的條款進(jìn)行自我規(guī)范，并輔以相關(guān)立法進(jìn)行補(bǔ)充監(jiān)管。
Finally, for tax purposes, commercial transactions carried out through the Internet are regulated as "digital services", which, depending on how they have been carried out, are affected by the Income Tax.
最后，就稅收目的而言，通過(guò)互聯(lián)網(wǎng)進(jìn)行的商業(yè)交易被視為 “數(shù)字服務(wù)” 進(jìn)行監(jiān)管，根據(jù)其交易方式的不同，需繳納所得稅。
Financing Issues / Payments融資問(wèn)題/支付
The execution of financing agreements with foreign financial entities is not subject to any restrictions, nor does it require prior authorization from, or registration with, the Central Bank of Peru, the Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS) or any other similar entity. Payment of debt abroad under such agreements is equally free of authorizations or restrictions without prejudice to the applicable Income Tax deductions, on any interest paid, to be made.
與外國(guó)金融實(shí)體簽訂融資協(xié)議不受任何限制，也無(wú)需事先獲得秘魯中央銀行、銀行保險(xiǎn)與私人養(yǎng)老基金管理人監(jiān)管局（SBS）或任何其他類(lèi)似機(jī)構(gòu)的授權(quán)或向其注冊(cè)。根據(jù)此類(lèi)協(xié)議在境外償還債務(wù)同樣無(wú)需授權(quán)或受限，但須遵守對(duì)所支付的任何利息進(jìn)行適用所得稅扣除的規(guī)定。
Financial leases may only be carried out by financial leasing companies. If such companies have either of the two characteristics set forth in the applicable regulation, they must be domiciled in Peru and be duly authorized by the SBS to carry out their operations. Companies engaged in financial leasing operations that do not have any of these characteristics will be considered as financial leasing companies outside the scope of the Banking Law, and must only register with the SBS to carry out their operations.
融資租賃業(yè)務(wù)只能由金融租賃公司開(kāi)展。若此類(lèi)公司具備適用法規(guī)中規(guī)定的兩個(gè)特征中的任一特征，則其必須在秘魯設(shè)立住所并獲得SBS的正式授權(quán)方可開(kāi)展業(yè)務(wù)。不符合前述任一特征的、從事融資租賃業(yè)務(wù)的公司，將被視為《銀行法》范圍之外的金融租賃公司，僅需在SBS注冊(cè)即可開(kāi)展業(yè)務(wù)。
Guarantees 擔(dān)保
There are no restrictions for security interests being held by foreign individuals or entities in Peru. The most commonly used types of guarantees under Peruvian law are mortgages and pledges (security interest).
外國(guó)個(gè)人或?qū)嶓w在秘魯持有（動(dòng)產(chǎn)）擔(dān)保權(quán)益不受限制。秘魯法律下最常用的擔(dān)保類(lèi)型是抵押和（動(dòng)產(chǎn)）擔(dān)保權(quán)益。
（1）Mortgage抵押
Real estate may be mortgaged. In order to create a security under a mortgage the following essential requirements must be met:
不動(dòng)產(chǎn)可以設(shè)定抵押。設(shè)定抵押擔(dān)保須滿(mǎn)足以下基本要求：
Expressed consent of the owner or his representative duly authorized.
所有權(quán)人或其正式授權(quán)代表的明示同意。
Secure compliance of a specified or determinable obligation.
擔(dān)保履行某一項(xiàng)特定的或可確定的義務(wù)。
Secured amount must be fixed or determinable.
擔(dān)保金額必須是固定的或可確定的。
It should be given under a Notarially Recorded Instrument, pursuant law otherwise.
應(yīng)通過(guò)經(jīng)公證登記的文書(shū)設(shè)定，除非法律另有規(guī)定。
Registration of the Notarially Recorded Instrument containing the mortgage agreement in the Registry of Real Estate Property.
將包含抵押協(xié)議的經(jīng)公證登記的文書(shū)在不動(dòng)產(chǎn)登記處登記。
Once the mortgage is registered in the abovementioned registry, it is considered legally valid and effective. Mortgage foreclosure is normally executed through court proceedings.
一旦抵押在上述登記處完成登記，即被視為具有法律效力和實(shí)際效力。抵押權(quán)的實(shí)現(xiàn)通常通過(guò)法院訴訟程序執(zhí)行。
（2）Security Interest （動(dòng)產(chǎn)）擔(dān)保權(quán)益
A security interest attaches any personal property provided by Peruvian law. For its validation, it should be in written. Security interest may comply with required formalities; and to be enforceable as to third parties applicable disclosure mechanisms is required (generally, registration in the pertinent Public Registry).
（動(dòng)產(chǎn)）擔(dān)保權(quán)益附著于秘魯法律允許的任何動(dòng)產(chǎn)之上。為使其有效，應(yīng)以書(shū)面形式設(shè)定。（動(dòng)產(chǎn)）擔(dān)保權(quán)益須遵守要求的法定形式；并且，為使該權(quán)益可對(duì)抗第三人，必須履行適用的公示機(jī)制（通常是在相關(guān)的公共登記處進(jìn)行登記）。
Enforcement of the security interest can be made with no need of courts, except as provided otherwise in security agreement.
除非擔(dān)保協(xié)議另有規(guī)定，（動(dòng)產(chǎn)）擔(dān)保權(quán)益的執(zhí)行無(wú)需通過(guò)法院即可進(jìn)行。
