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

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

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

After months of negotiation, the Ministry of Finance sent the

Yesterday, November 7th, 2023, the Executive received the new constitutional

Mining Royalty Law 

After over four years of processing, the Mining Royalty Law

On January 4th and 10th of this year, the Executive

Inheritance and Gift Tax Law (“IGTL”) The rules for the

1. The tax base of the tax to be applied

Real estate (amendments)

   1. Capital gains real estate Taxable gain The computation