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Pursuant to Law 20.940 (the "Labor Reform") which has entered into full force as of April 1st, 2017, employers have the obligation to periodically deliver certain documents to unions, which varies...

A very common topic, that we have to explain to our customers is the taxation of vehicles in Chile.

Payments that are made out of Chile for technical services are regulated by Article 59 Nº 2 of the Income Tax Law, which is the general rule on this matter.

Incorrectly deducted expenses are subject to a 35% penalty tax, regardless of the perpetrator's legal structure.

The recently enacted tax reform -Law N° 20,780 (2014), amended by Law N° 20,899 (2016) – introduced the option to voluntarily pay a substitute tax over the accumulated taxable earnings...

On November 23, 2017, the Chilean Tax Authority (hereinafter "SII") publicly released a new version of the Tax Schemes Catalogue.

El Congreso chileno aprobó el Proyecto de Reforma Tributaria el 4 de agosto de 2026, introduciendo cambios significativos al sistema impositivo nacional. Entre las medidas destacadas se encuentran la reducción...

Regarded as a strong trading partner and export market, Chile is recognised for its open market policies, zero tariffs, stable democratic government, solid business practices, and low corruption rates.

Chile's president Sebastian Piñera has recently proposed a new tax reform for the country. This tax reform bill hopes to modernise and simplify the tax system in Chile as well as incorporating new rules to promote growth.

Thin capitalisation rules are established to prevent the over-indebtedness of companies who are usually structured in such a way for tax and commercial reasons.

On 22 September 2021, the Chamber of Deputies approved a Bill of Law (the ‘Bill') to modify the profit-sharing legal benefit.

We often find that there is no clear understanding of the definition and extension of the term royalty.

With complex legislation surrounding tax matters for companies in Chile, it is imperative to understand the laws so your business remains compliant.

Chile is well ahead of many of its Latin American neighbours, in digitising its financial reporting systems. But its tax framework needs a thorough understanding to avoid compliance penalties.

Los abogados socios del estudio Molina Ríos explican por qué se necesita una reforma legal, que vaya más allá de lo tributario.

Chile es uno de los países de América Latina más ricos, estables y competitivos.

Com uma legislação complexa em relação a assuntos fiscais para empresas no Chile, é imperativo entender as leis para que sua empresa se mantenha em compliance.