DLA Piper Chile

DLA Piper has added Nicolás Orezzoli as a Partner in the firm’s Tax practice, strengthening the firm’s ability to advise clients on complex international tax matters from Chile. Orezzoli focuses on the design and implementation of tax-efficient structures for cross-border transactions. His experience spans the full transaction cycle, and he regularly advises strategic and financial investors on both buy-side and sell-side processes. He also guides multinational groups, private equity funds, family offices, and local companies on corporate restructurings, capital markets and financings, cash repatriation strategies, and disputes with the Chilean Internal Revenue Service. Orezzoli will collaborate with colleagues across the firm’s Corporate, Finance, Projects, and Emerging Growth teams, as well as Disputes, to support multinational companies, foreign investors, and Chilean business groups on complex cross-border mandates. "International tax sits at the center of how transactions are structured across the Americas. It directly impacts value and outcomes. Nicolás understands that, and his addition reflects our continued focus on building depth in the areas that most directly impact cross border dealmaking," said Francisco Cerezo, Chair of DLA Piper’s US-Latin America practice. “We are pleased to welcome Nicolás to our team,” said Matías Zegers, Co-Managing Partner of DLA Piper Chile. “His international tax practice bolsters our integrated, cross-jurisdictional support for clients in Chile, across the Americas, and beyond.” “Chile remains a key destination for regional and international investment,” said Francisca Franzani, Co-Managing Partner of DLA Piper Chile. “Nicolás’ arrival strengthens our tax capabilities at a time when clients increasingly require seamless, cross-border advice that is closely aligned with broader business and expansion strategies. We are very pleased to welcome him to the team.” DLA Piper's Tax practice delivers significant client value by offering sophisticated, globally integrated legal advice focused on tax and business planning issues designed to maximize efficiency and minimize risk. We provide actionable legal guidance across a wide range of complex domestic and cross-border tax issues, so that our clients’ tax strategy aligns seamlessly with their core business goals. DLA Piper in Latin America’s team offers full-service business legal counsel to domestic and multinational companies with interests in and operations throughout the region. Our integrated approach to serving clients combines local knowledge with the resources of the DLA Piper global platform. With more than 400 lawyers practicing throughout Argentina, Brazil, Chile, Mexico, Peru, and Puerto Rico, in addition to our US-based cross-border attorneys, our teams frequently work with our professionals throughout the LatAm region, Iberian Peninsula, and around the globe. DLA Piper’s global platform of 90+ offices in more than 40 countries enables us to serve all our clients’ legal and business needs, whether they are based in Latin America or wish to do business there. Related professionals: Nicolás Orezzoli, Francisco Cerezo,Matías Zegers,Francisca Franzani

DLA Piper has appointed Jorge Timmermann as Deputy Managing Partner of its Santiago office, positioning him alongside Managing Partner Francisca Franzani to lead the firm's continued expansion in Chile. Timmermann also co-leads the firm's regional Fintech practice, bringing deep expertise in financial services and corporate transactions, including mergers and acquisitions, joint ventures and private equity. His appointment represents a significant milestone in the firm's growth strategy for Santiago, reinforcing its leadership team and strengthening its capabilities throughout the region. "Chile is a critical market in Latin America and a vital gateway for global investment," said Francisco J. Cerezo, who leads the firm's U.S.–Latin America practice. "Our continued expansion and investment in the Santiago office aligns directly with our strategy for the Americas. Under Francisca and Jorge's leadership, we are confident that the firm will continue to consolidate its strong track record of success." DLA Piper's Latin America team provides comprehensive corporate legal advice to national and multinational companies with interests and operations throughout the region. Our integrated approach to serving clients combines local knowledge with the resources of DLA Piper's global platform. With more than 400 lawyers practicing in Argentina, Brazil, Chile, Mexico, Peru, and Puerto Rico, in addition to our U.S.-based cross-border lawyers, our teams frequently collaborate with our professionals throughout the Latin American region, the Iberian Peninsula, and the rest of the world. DLA Piper's global platform, with more than 90 offices in more than 40 countries, allows us to serve all of our clients' legal and business needs, whether they are based in Latin America or wish to do business there. For more information, visit Latin America | DLA Piper. About DLA Piper DLA Piper is a global law firm with professionals located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa, and Asia-Pacific, positioning us to assist clients with their legal needs worldwide. In certain jurisdictions, this information may be considered attorney advertising. dlapiper.com     Related professionals:Jorge Timmermann

DLA Piper is pleased to welcome Macarena Gatica as a partner in the firm’s Data, Privacy and Cybersecurity practice. Her arrival reflects the firm’s commitment to expanding the capabilities of its Chile office. Gatica brings more than 20 years of experience in data protection, cybersecurity, and technology law in Chile and greater Latin America. She is recognized for her work implementing new data privacy regulations and has worked with companies across various industries. In addition to her legal practice, Gatica lectures on data protection at the Pontificia Universidad Católica de Chile and Universidad del Desarrollo. She played a key role in shaping Chile’s Data Protection Law and is frequently invited by Chile’s Congress to provide deep industry insight on technology-related legislative initiatives. “Macarena is widely regarded as one of Latin America’s go-to lawyers when companies face their most complex data and technology challenges,” said Francisco J. Cerezo, Chair of the firm’s US-Latin America practice. “Her arrival strengthens our global platform and reflects our continued commitment to excellence and delivering the highest level of counsel to our clients across the Americas and globally.” “We are delighted to welcome Macarena and are confident she will be a tremendous asset to our team, especially in continuing the outstanding work already underway in the technology and cybersecurity space,” said Matias Zegers, Managing Partner of DLA Piper Chile. DLA Piper in Latin America’s team offers full-service business legal counsel to domestic and multinational companies with interests in and operations throughout the region. Our integrated approach to serving clients combines local knowledge with the resources of the DLA Piper global platform. With more than 400 lawyers practicing throughout Argentina, Brazil, Chile, Mexico, Peru, and Puerto Rico, in addition to our US-based cross-border attorneys, our teams frequently work with our professionals throughout the LatAm region, Iberian Peninsula, and around the globe. DLA Piper’s global platform of 90+ offices in more than 40 countries enables us to serve all our clients’ legal and business needs, whether they are based in Latin America or wish to do business there. For more information, visit Latin America | DLA Piper.

On September 30, 2026, Exempt Resolution No. 5,235, issued by Chile’s Ministry of the Environment (Ministerio del Medio Ambiente or MMA) on September 15, 2026, was published in the Official Gazette (Diario Oficial). The resolution establishes the country’s annual list of facilities subject to the emissions reporting regime established under Article 8 of Law No. 20,780 and Supreme Decree No. 63 of 2022 (SD No. 63/2022), issued by the MMA. The resolution provides that owners of facilities with emission sources that, individually or collectively, emit 50 or more metric tons per year of particulate matter (PM) or 12,500 or more metric tons per year of carbon dioxide (CO₂) are required to report their emissions. The resolution also notes that Article 8 of Law No. 20,780 establishes an annual tax (referred to as the “green tax”) on emissions of PM, nitrogen oxides (NOx), sulfur dioxide (SO₂), and CO₂ generated by facilities whose emission sources, individually or collectively, emit 100 or more metric tons per year of PM or 25,000 or more metric tons per year of CO₂. According to the resolution, the list was prepared based on calendar year 2024 emissions data reported by facility owners through the Pollutant Release and Transfer Register (Registro de Emisiones y Transferencias de Contaminantes or RETC), as well as other information available to the environmental authority, including reports previously filed with the Superintendency of the Environment (Superintendencia del Medio Ambiente). The list also identifies the facilities that the MMA considers subject to the emissions reporting regime established under SD No. 63/2022. The resolution expressly clarifies that a facility’s inclusion on the list does not, by itself, mean that the conditions triggering the obligation to pay the green tax have been met. Likewise, the omission of a facility from the list does not necessarily exempt it from regulatory obligations that may otherwise apply. In addition, the resolution states that facility owners may supplement, update, correct, or expand the information recorded in the Sources and Processes Registry (Registro de Fuentes y Procesos) along with the relevant supporting documentation. Although the resolution does not alter existing regulatory obligations or introduce new requirements, facility owners may wish to review whether the information reported to the RETC and the records associated with their emission sources accurately reflect their facilities’ operational status.