Alert Tax Law: Affidavits and penalties: certain related party transactions

29 June, 2022

June 29, 2022 / By: Amory Heine and Sebastián Camus This Thursday, July 30th, is the deadline to submit affidavits N°1907, N°1937, N°1950 and N°1951 for domiciled taxpayers, residents, or parties established in Chile with operations related to parties that are not domiciled or reside in Chile. Affidavit N°1907 on “Transfer Pricing”, must be submitted by taxpayers that, on or […]

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Legal Alert Law 21,455: Framework Law on Climate Change

13 June, 2022

June 13, 2022 / By Diego Peña, Roberta Andreani and Camila Fajardo On June 13, 2022, came into force Law No. 21,455, Framework Law on Climate Change. Its purpose is to address the challenges posed by climate change, move towards a development low in greenhouse gas emissions and comply with the international commitments assumed by the State of Chile on […]

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Legal Alert: EPR Law: catalog of products that are considered as “packaging”

13 May, 2022

May 13, 2022 / By: Felipe Bahamondez, Paulina Farías, Roberta Andreani and Camila Fajardo. La Ley N° 20.920 del año 2016, conocida como “Ley REP”, con el fin de otorgar un nuevo marco legal en materia de residuos y fomento al reciclaje, estableció entre otros instrumentos de gestión ambiental, la Responsabilidad Extendida del Productor. Este régimen especial exige que los […]

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Legal Alert: guaranteed minimum income and extension of leave in case of death

11 May, 2022

May 11, 2022 / By: Luis Parada, Ignacio Abogabir and Iñaki Irrisarri. Obligation to apply for the “guaranteed minimum income” (Law No. 21.218): As of May 2022, employers will have the obligation to apply, in a monthly basis, those employees with a gross salary of less than $452,477 CLP (approx. USD 530) to the “guarantee minimum income” policy, which will […]

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Legal Alert: CMF issues rule regulating investment advisory services

22 April, 2022

April 13, 2022 By / Jorge Timmermann and Agustín Buzeta On April 13, 2022, the Financial Market Commission (“CMF” or the “Commission”) issued its General Rule No. 472, which regulates investment advisory services. The most relevant points of the regulation are the following: Individuals and legal entities other than banks, insurance and reinsurance companies, securities intermediaries, general fund managers and […]

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Legal Alert: new crimes that can be charged to legal persons

20 April, 2022

By Mauricio Halpern and María Jesús Caballero Law 20.393, which establishes the Criminal Liability of Legal Persons, contemplates a list of crimes for which this entities may be criminally liable. The list was extended at the beginning of this year by means of Law 21.412, which adds the crimes of the arms control law, and with the approval of the […]

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Legal Alert: Law No. 21,431: Services of digital platform employees

15 March, 2022

March 15, 2022 / By Luis Parada and Iñaki Irisarri. On March 11, 2022, Law No. 21,431 was published in the Official Gazette (“Diario Oficial”) amending the Labor Code to regulate the services of digital platform employees, hereinafter the “Law”. Some relevant aspects of the Law are the following: Applies to those companies that manage services through applications, such as […]

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Legal Alert: New real estate co-ownership law

7 March, 2022

March 7, 2022 / By Mauricio Halpern, Bernardita Doren and Martín Valenzuela On January 26, 2022, the Senate sent to the President of the Republic, the text already approved by the National Congress of the bill on the New Real Estate Co-ownership Law (Bulletin No. 11,540-14), hereinafter referred to as the “Bill”. The following is a summary of some of […]

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Law that regulates single-use plastics

16 February, 2022

February 13, 2022 / By Diego Peña, Felipe Massardo and Camila Fajardo On February 13, 2022, the first stage of Law No. 21,368 of 2021 (hereinafter, the “Law“), which regulates the delivery of single-use plastics and plastic bottles (see here, version in Spanish only) entered into force. The purpose of the Law is to protect the environment and reduce waste […]

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Alerta Legal: FNE lanza estudio de mercado para analizar la evolución competitiva del mercado fúnebre

23 December, 2021

23 de diciembre, 2021 / Por Felipe Bahamondez y Sofía O´Ryan La Fiscalía Nacional Económica (“FNE”) anunció el día de ayer un estudio para evaluar las condiciones de competencia del mercado fúnebre en Chile, abarcando dos principales segmentos del mercado: el de servicios funerarios (funerarias) y el de sepultura o cremación (cementerios). La FNE ha fundado la procedencia del estudio […]

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