Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to


Last updates


Treasury proposes Law on tax credits, development rate and exemptions 


Tax Treaty to avoid double taxation with the United States: Investment opportunities

Oficial Document

Ley de créditos tributarios, tasa de desarrollo, y exenciones

Consuelo Ríos On March 26th, the new Cybersecurity Framework Law (the

On December 19th, 2023, the long-awaited Treaty to Avoid Double

Last week the Ministry of Finance presented to the political

The approval and entry into force of the tax treaty

Disaster donation scheme 

Given the unfortunate tragedy that affected the Valparaíso region, the

Bill on Tax compliance 

Yesterday the Ministry of Finance presented the main focuses of

On January 8th, the Financial Market Commission (“CMF” for its

After Fischer y Cía consulted the Internal Revenue Service (SII,

Law 21,645, which modifies the Labor Code to include the