The present paper is a description of research on the differences in the influence of family aspects on the functioning of family businesses in two cultural contexts: low and high. High-context culture was represented by family businesses from Mexico and low-context by family businesses from Poland. The research was conducted using a structured individual interview with family business owners. The collected research material was subject to analysis using Grey Incidence (Relation) Analysis – GRA (Grey System Theory). The results obtained point to a strong relationship of values and family aspects with the operation of a family business. It may therefore be assumed that the influence of family aspects on the functioning of family businesses in different cultural contexts is similar, both in Poland (low-context) and Mexico (high-context).