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


Tax reform in Brazil: On the way to a unified regime that provides greater legal certainty 


Business group: According to the IRS or the CMF?


Real estate reassessment: Deadlines for submitting requests for Voluntary Administrative Replacement (RAV) 

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

On December 19th, 2023, the Treaty to Avoid Double Taxation

On November 14th, the new regional holding Nuam Exchange integrated