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ENTax Stability in Chile: Guide for Foreign Investors
Chile's 2026 Tax Reform includes a tax stability regime for large-scale investment projects. For foreign investors, the key issue is not only the tax rate, but…
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Legal, tax, accounting, employment and compliance developments explained with a practical focus for international businesses and investors.
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Chile Tax Reform 2026: Guide for Foreign Investors
Chile's 2026 Tax Reform is relevant for foreign investors. The key is to understand how corporate tax, dividends, treaties and investment structures interact.
Read insight →How to invest in Chile as a foreign company: a 2026 decision guide
Investing in Chile as a foreign company doesn't require prior government authorisation or a local partner, but before structuring the operation it's worth resolving three framing…
Read insight →Double Tax Treaties: Chile’s Treaty Network and How to Use It
Chile maintains double taxation treaties in force with more than thirty countries, including Spain, the United States, the United Kingdom, and Mexico. With a treaty in…
Read insight →Additional Tax for Non-Residents: When It’s Due and How to Reduce It
The Additional Tax applies to Chilean-source income paid to individuals or companies without domicile in Chile, at a general rate of 35% on dividends, interest, and…
Read insight →VAT on Digital Services: What Changes If You Provide Services From Abroad
If your foreign company sells digital services to end consumers in Chile, you must apply and declare VAT under a simplified regime. If your Chilean company…
Read insight →Form 4415: The Questions Investors Ask Most Before Filing
Form 4415 declares the start of business activities with the tax authority and can be filed through a legal representative, without requiring the foreign investor's physical…
Read insight →Monthly and Annual Tax Obligations: The Real First-Year Workload Few Anticipate
Companies in Chile must file monthly tax returns (Forms 29 and 50) from the start of activities, even without invoicing, plus an Annual Income Tax Return…
Read insight →Foreign Investor RUT: How to Get It Before Incorporating Your Company
The foreign investor RUT is the tax ID number any foreign individual or entity needs to become a shareholder in a Chilean company — it's a…
Read insight →Hiring Employees in Chile: What a Foreign-Owned Company Needs to Know First
Hiring in Chile requires a written employment contract, payment of pension, health, and unemployment insurance contributions, and compliance with proportionality rules if hiring foreign workers. Chilean…
Read insight →Apostille of Foreign Documents: Common Investor Questions
An apostille certifies the authenticity of foreign documents (powers of attorney, corporate certificates) between countries party to the 1961 Hague Convention; if the origin country isn't…
Read insight →Understanding Law 20.848: Who Qualifies as a Foreign Investor in Chile
Law 20.848, in force since 2015, is Chile's legal framework for foreign direct investment. A foreign investor is any individual or entity without domicile or residence…
Read insight →Foreign Investor Rights: Repatriating Capital and Profits
Foreign investors have the right to repatriate the capital transferred and net profits from their investment, once applicable taxes are paid, with guaranteed access to the…
Read insight →Pending Bill: Screening of Strategic Foreign Investments in Chile
In March 2026, a bill was introduced in Congress that would let the State screen foreign investments in strategic sectors like electricity, water, or sensitive data…
Read insight →InvestChile and the Foreign Investor Certificate
The Foreign Investor Certificate, issued by InvestChile, confirms to banks and counterparties that an investment qualifies under Law 20.848. It is not mandatory to invest in…
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