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ENChile capital markets reform: what the bill proposes for foreign investors
Explore Chile’s capital markets reform bill, its proposed RUT exemption and financing measures, with official sources and practical planning points.
Read insight →Insights
Analysis for better decisions and operations in Chile
Legal, tax, accounting, employment and compliance developments explained with a practical focus for international businesses and investors.
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Knowledge your business can use
Each insight identifies its author, date, sources and technical reviewer where relevant.
Chile working-time flexibility bill: what employers should know
Understand Chile’s 42-hour working week and proposed flexibility rules for employers and tourism, with legislative status and official sources.
Read insight →Chile’s corporate tax reduction: what 27% to 23% means for foreign investors
What Chile’s corporate tax reduction could mean for company cash flow, reinvestment, dividends and foreign shareholders.
Read insight →Chile tax reform: dividends, corporate tax credits and foreign shareholders
Understand corporate tax credits, restitution, treaty eligibility and the total Chilean tax on dividends paid to foreign shareholders.
Read insight →Chile tax reform 2026: effective dates and what investors can prepare
A practical guide to publication, commencement, transitional rules and the records foreign investors can prepare for Chile’s tax reform.
Read insight →What a Tax Treaty Means for an Individual, and How to Prove Residence
A tax treaty is an agreement between two States that allocates the right to tax the same income when a person could be considered resident in…
Read insight →The Lawyer Who Keeps Working Remotely From Chile for UK Clients
Illustrative, fictional case. An independent lawyer, habitually resident in the United Kingdom, moves to Chile and keeps serving his British clients from his home in Santiago,…
Read insight →Three Income Streams at Once: Foreign Salary, Foreign Dividends, and a Service Performed in Chile
Illustrative, fictional case. A project manager, a foreign national and habitual resident of a country with no treaty with Chile, settles in Santiago. She has three…
Read insight →A Diplomat’s Spouse Who Privately Practices Their Profession in Chile
Illustrative, fictional case. A graphic designer, spouse of a diplomat posted to an embassy in Santiago, is not a Chilean national. While living in Chile because…
Read insight →An International Organization Official: What’s In and What’s Out of the Exemption
Illustrative, fictional case. An official of an international organization headquartered in Chile receives her salary from the organization. She also owns an apartment she rents out…
Read insight →Over 183 Days in Chile Without a Tax Treaty: Double Taxation Risk and the Foreign Tax Credit
Anyone who spends more than 183 days in Chile within any 12-month period becomes a Chilean tax resident (art. 8 No. 8 of the Tax Code)…
Read insight →Working in Chile Without Being a Resident: How a Non-Resident Is Taxed
Anyone with no domicile or residence in Chile is taxed on their Chilean-source income according to the rules applicable to each type of income. Article 60…
Read insight →The First 3 Years: Chilean-Source Income Only, the Extension, and What Changes Afterward
A foreigner who establishes domicile or residence in Chile is taxed, for the first 3 years from entering the country, only on Chilean-source income — not…
Read insight →Chile tax residency: how the 183-day rule works
A foreign national becomes a Chilean tax resident after being physically present in Chile for more than 183 days, consecutive or not, within any 12-month period…
Read insight →Over 183 days in Chile under a tax treaty: who taxes your salary, and how double tax is relieved
If you work in Chile for more than 183 days and your country has a tax treaty with Chile, the treaty does not switch off Chilean…
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