Ulloa & Cía
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In addition to acting for investment funds, tax law firm Ulloa & Cía is engaged by real estate, finance, engineering and retail sector companies, as well as family businesses. Along with tax planning, family governance and charitable structuring, the 15-member practice is experienced in multi-jurisdictional issues – most recently involving the US, Luxembourg, Uruguay, UK, Colombia and Mexico. Nicolás Ulloa focuses on advising corporations and family conglomerates on Chilean and cross-border taxation; while Adriana Zaidan heads the firm’s international tax offering. Beyond the partnership, director Gregorio Martinez Galarza specialises in national and international taxation. However, former senior associates Bernardita Vercellino and Melanie Russell left in May and September 2025, respectively, as did Felipe Welkner, to establish his own practice, in August 2026.
Legal 500 Editorial commentary
Testimonials
Collated independently by Legal 500 research team.
- We have the pleasure of working with Adriana Zaidan, and I must highlight her intelligence, analytical skills, and business acumen across various topics. Furthermore, she is always available when we need her. She has all the group's information and the topics we've worked on over the years memorized.
- What sets Ulloa & Cía apart is the quality of its client service. The team is extremely accessible, responsive, and committed, maintaining fluid communication and readily available to address urgent inquiries and needs. In addition to their solid technical expertise, they excel at explaining complex matters clearly and practically, tailoring their recommendations to the client's needs and objectives. Their approach combines professionalism, assertiveness, and empathy, fostering a long-term, trusting relationship. Compared to other firms, Ulloa & Cía stands out for its close client relationships, rapid response times, and ability to offer effective solutions while remaining mindful of both the commercial and human aspects of each case.
Key clients
- Grupo Guzmán y Larraín
- Parque Arauco


