Home / Americas / Chile / Tax


We stand with you in the dialogue, design and execution of efficient tax structures during the development of your business, as well as the restructuring, purchase and sale of assets or companies.

Our experience in tax law permanently intersects with our work in our other practice areas, particularly with Mergers & Acquisitions. We are able to detect possible contingencies and tax consequences and provide solutions as well as efficient structures for both organisation and investment, tailored to each case.

We specialise in the application of international agreements to avoid Double Taxation.

At CMS Carey & Allende we also guide you by offering solutions for the protection of your property. We endeavour to design strategies that allow the conservation or efficient transfer of resources that have been accrued throughout a person’s professional career. An important part of our practice is comprised of analysing, designing and implementing tax planning for high net-worth individuals and families.

Our experts can represent you in administrative and judicial proceedings regarding control, liquidation and tax law trials. 

"They are highly creative at finding solutions and always available; and the work with different practice areas is co-ordinated very well and efficiently. The permanent updates on legal changes are also appreciated"

The Legal 500 - 2022

"Great for the team’s ability to understand the tax issues being dealt with and for their knowledge of the law and process"

The Legal 500 - 2022

"The group is visible in the retail, hospitality and veterinary sectors among others. Chilean casino and hotel operator Dreams recently hired the firm to create a tax efficient structure for its billion dollar tie-up with South African hotelier Sun in a prime example of the firm’s high-rolling pulling power"

Latin Lawyer 250

"The service provided is excellent. The lawyers provide accurate, prompt and up-to-date advice and show in-depth knowledge of tax matters"

Chambers Latin America
Tax avoid­ance in a glob­al­ised world
This Guide il­lus­trates the on­go­ing de­vel­op­ment of anti-avoid­ance tools on every con­tin­ent. Africa, Europe, Lat­in Amer­ica and Asia are equally con­cerned. In­spired by the OECD and stim­u­lated by European...
Tax Con­nect Flash | Chile | Con­ven­tions to elim­in­ate Double Tax Treat­ies
As of 1 Janu­ary 2017, the Con­ven­tions to elim­in­ate Double Tax Treat­ies (DTT) with China, Italy, Ja­pan, and the Czech Re­pub­lic came in­to force. All DTTs signed by Chile – cur­rently 32 – are based mainly...


CMS In­ter­na­tion­al Dis­putes Di­gest - 2022 Sum­mer Edi­tion
The sum­mer edi­tion of the CMS In­ter­na­tion­al Dis­putes Di­gest, a bi-an­nu­al pub­lic­a­tion that high­lights, ex­plores and ana­lyses the latest trends in the glob­al dis­pute-res­ol­u­tion sec­tor, is now pub­lished...
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
Chile coun­try tax guide
1. Lan­guages used by the loc­al tax au­thor­it­ies Span­ish. Though tech­nic­ally doc­u­ments con­tained in oth­er lan­guages must be of­fi­cially trans­lated in­to Span­ish, we have seen the Chilean tax au­thor­it­ies...
Hand­ling the new EU and UK sanc­tions against Rus­sia
Since 2014, the EU and the UK have pro­gress­ively im­posed sanc­tions on Rus­sia in re­sponse to the crisis in Ukraine. Fol­low­ing the latest events, both the EU and the UK, as well as many oth­er coun­tries...
Tax treaty between France and Colom­bia: Fi­nally entered in­to force!
France has an ex­tens­ive net­work of tax treat­ies in Lat­in Amer­ica. However, Colom­bia was still a coun­try with which France had no tax treaty entered in­to force, des­pite a tax treaty be­ing signed back in...
It has already been 5 years since we joined CMS
“Our eval­u­ation of CMS Carey & Al­lende is de­cidedly pos­it­iv” - Jorge Al­lende Za­ñartu, CMS Chile part­ner and CMS Lat­in Amer­ica Steer­ing Com­mit­tee chair­man. On the fifth an­niversary of the in­teg­ra­tion...
Tax Alert
The last months of 2021 and the be­gin­ning of 2022 have been highly act­ive in tax mat­ters. Among the most im­port­ant up­dates are:1.    The tax plan of the new Pres­id­ent-elect. 2.    Up­dat­ing the Cata­logue...
CSR and taxes: tax­a­tion is not only about money
At first glance, tax­a­tion and cor­por­ate so­cial re­spons­ib­il­ity (CSR) ap­pear to be dis­tant fields, an­ti­nom­ic even. Yet they have come to­geth­er over the past two years to form two sides of the same coin...
The new VAT scheme for e com­merce
The CMS Tax group is pleased to launch the guide “The new VAT scheme for e-com­merce”. This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded...
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Chile
Value Ad­ded Tax Post­pone­ment of VAT pay­ments for the next 3 months, for com­pan­ies with an­nu­al sales amount­ing less than USD 11,5 mil­lion, en­abling pay­ments in 12 monthly in­stall­ments with no pen­alty...
Can taxes save the plan­et?
In the midst of a glob­al pan­dem­ic and world­wide re­ces­sion, it is some­how iron­ic to state that the world is fa­cing a more far-reach­ing chal­lenge in the com­ing years and dec­ades. It is noth­ing less than...
Chile tax up­date
Chile has un­der­gone many changes in a very short time. Between so­cial un­rest, a tax re­form and the pan­dem­ic, it is im­port­ant to keep in mind cer­tain reg­u­la­tions that could help your busi­ness, and that...