After five years of negotiations to modernize the trade agreement that governs their bilateral relations, the European Union (EU) and...
Chile: Financial support and rescheduling of tax debts for the benefit of MSMEs
The new FOGAPE Chile Apoya, approved by Congress and ready for enactment, is an initiative promoted by the Chilean Ministry...
Chile: New minimum wage from January 1, 2022
As of January 1, this year, the minimum wage for workers (18 to 65 years old) increased from $337.000 CLP...
Workplace permit so that every employee can be vaccinated
While the new regulations (law 21.347) may be enacted within the context of the Covid-19 pandemic, they will cover any...
Chile and the Netherlands sign an agreement to remove double taxation
The Netherlands is an important trade partner for Chile, with direct investments of USD 20.5 million in 2020, a figure...
Renewable energies in Chile increasingly awaken investors’ interest
Despite the difficult moments we are going through due to the health crisis caused by the coronavirus, climate change as...
Transfer Pricing and the relevance of expert advice
Every year, until the last business day of June, taxpayers must deliver the Internal Tax Service 1907 Affidavit on Transfer...
Transfer Pricing and the relevance of expert advice
Every year, until the last business day of June, taxpayers must deliver the Internal Tax Service 1907 Affidavit on Transfer...
Agreements for the avoidance of double taxation in Chile
In 1997, Chile started to negotiate bilateral agreements for the avoidance of double taxation and the prevention of fiscal evasion...
Englobally Payroll: Social Security Obligations in Chile 2018
In Chile, social security contributions are made through both compulsory and voluntary payments. These payments are made by the...
Registry of Companies through the portal www.tuempresaenundia.cl
The Registry of Companies (Registro de Empresas y Sociedades, RES) is an electronic record created by Law 20.659 dated February...
Starting in Chile, ¿SPA or SRL?
When starting a new Project in Chile, one of the first questions arisen among investors is the best type of...
Organizational Expenses and Start-Up
Income Tax Law allows to activate all expenses incurred in order to start a company such as legal expenses, municipal...
Tax Depreciation on Fixed Assets
Article 31, item 5 of the Income Tax Law (LIR) states the criteria for accepting the depreciation applied on fixed...
Penalization for Bad Credits
Article 31 number 5 of the Income Tax Law (LIR) states a mandatory requirement in order to penalize any account...
Tax Reform keeps Non-rental Income type on Article 107 of the Income Tax Law (LIR)
In this note we will explain, as specialists in tax compliance, how the Tax Reform will keep the Non-Rental type...
Taxation of gains in the sale or transfer of shares
This income has three types of taxation at the present time: General Regimen Special Regimen for First Category Income Tax...
Accountancy in Chile: instant depreciation – rapid depreciation
One of the special disposition that was integrated in the Law about Tax Revenues (LIR) the 20.780 Law about Tax...
How to start a business in Chile
Under the title “How to start a business in Chile” we start a information where we will explain the most...