{"id":13288,"date":"2026-10-29T20:52:06","date_gmt":"2026-10-29T23:52:06","guid":{"rendered":"https:\/\/www.beckerabogados.cl\/en\/?p=13288"},"modified":"2026-10-29T20:52:06","modified_gmt":"2026-10-29T23:52:06","slug":"chiles-50-gift-tax-reduction-how-families-living-abroad-can-transfer-assets-under-the-new-rules","status":"publish","type":"post","link":"https:\/\/www.beckerabogados.cl\/en\/blog\/chiles-50-gift-tax-reduction-how-families-living-abroad-can-transfer-assets-under-the-new-rules\/","title":{"rendered":"Chile\u2019s 50% Gift Tax Reduction: How Families Living Abroad Can Transfer Assets Under the New Rules"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Foreign investors and expatriates who own real estate, company shares or other assets in Chile may wish to transfer part of their wealth to their children or other family members during their lifetime. However, gift tax, legal formalities and cross-border tax obligations can make these transactions complex and costly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chile\u2019s Law No. 21,850 introduces a <\/span><b>temporary 50% reduction in gift tax<\/b><span style=\"font-weight: 400;\"> for transfers that meet the statutory requirements. The special regime also removes the requirement for judicial authorization, known as <\/span><i><span style=\"font-weight: 400;\">insinuaci\u00f3n<\/span><\/i><span style=\"font-weight: 400;\">, for eligible donations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Published in Chile\u2019s Official Gazette on October 17, 2026, the law establishes a one-year period beginning on <\/span><b>December 1, 2026<\/b><span style=\"font-weight: 400;\">. This creates a limited planning opportunity for families considering lifetime gifts of assets located in Chile.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The benefit is not automatic. Donors must meet specific requirements concerning eligible beneficiaries, the value of the assets being transferred and the documentation that must be submitted to Chile\u2019s Internal Revenue Service (<\/span><i><span style=\"font-weight: 400;\">Servicio de Impuestos Internos<\/span><\/i><span style=\"font-weight: 400;\">, or SII).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\t\t<div data-elementor-type=\"e-form\" data-elementor-id=\"12982\" class=\"elementor elementor-12982\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b69233 e-con e-atomic-element e-flexbox-base e-default-div e-88ef623 \" data-id=\"0b69233\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0b69233\" data-e-type=\"e-flexbox\" data-id=\"0b69233\">\n    \t\t<div class=\"elementor-element elementor-element-b063a0d elementor-button-align-center elementor-widget elementor-widget-form\" data-id=\"b063a0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form\" aria-label=\"Contact Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"12982\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"b063a0d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tHow can we help you?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-caret-down\" viewBox=\"0 0 571.4 571.4\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M571 393Q571 407 561 418L311 668Q300 679 286 679T261 668L11 418Q0 407 0 393T11 368 36 357H536Q550 357 561 368T571 393Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"\">How can we help you? <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Investments\">Investments <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Property Law\">Property Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Corporate\">Corporate <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Inheritance\">Inheritance <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Compliance\">Compliance <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Litigation\">Litigation <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Labor Law\">Labor Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Tax Law\">Tax Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" General Inquiry\">General Inquiry <\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_b45280d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b45280d\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAmount involved\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-caret-down\" viewBox=\"0 0 571.4 571.4\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M571 393Q571 407 561 418L311 668Q300 679 286 679T261 668L11 418Q0 407 0 393T11 368 36 357H536Q550 357 561 368T571 393Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_b45280d]\" id=\"form-field-field_b45280d\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"\">Amount involved <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $5K and $100K USD\">Between $5K and $100K USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $100K and $500K USD\">Between $100K and $500K USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $500K and $1M USD\">Between $500K and $1M USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Over $1M USD\">Over $1M USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Not applicable\">Not applicable <\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-field_6e478fe elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6e478fe\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tBriefly describe your case and your desired outcome.\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[field_6e478fe]\" id=\"form-field-field_6e478fe\" rows=\"4\" placeholder=\"Briefly describe your case and your desired outcome.\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65e00c2 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65e00c2\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName and Last Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65e00c2]\" id=\"form-field-field_65e00c2\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name and Last Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_fe84d25 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_fe84d25\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_fe84d25]\" id=\"form-field-field_fe84d25\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_9211fc0 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_9211fc0\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_9211fc0]\" id=\"form-field-field_9211fc0\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Phone\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_87fb0e5 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_87fb0e5\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcAA6wUAAAAAJJxEGuDhPbkBVpgj9xO4j4pzsZj\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send request \u2192<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t<\/span><\/p>\n<h2><b>What Does the 50% Gift Tax Reduction Mean?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Chile\u2019s gift tax is primarily governed by Law No. 16,271 on Inheritance, Assignments and Gifts. Under the new temporary regime, qualifying donations may benefit from a 50% reduction in the gift tax calculated under that law.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The reduction may be used <\/span><b>once per donor<\/b><span style=\"font-weight: 400;\">, provided the statutory conditions are met. It is not a general exemption for all family gifts, nor does it mean that every transfer of real estate or company shares automatically qualifies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Eligible donations are also exempt from the judicial <\/span><i><span style=\"font-weight: 400;\">insinuaci\u00f3n<\/span><\/i><span style=\"font-weight: 400;\"> procedure. Instead, the donor must comply with the special regime\u2019s requirements, including executing a public deed within the statutory period and submitting the required sworn declaration to the SII.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Timing is important. The law requires both the public deed and the required declaration to be completed within the one-year period. Property registrations and other transfer formalities may be completed later where permitted by law.<\/span><\/p>\n<h2><b>When Does the Temporary Donation Period Begin?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The special regime is scheduled to apply from <\/span><b>December 1, 2026, through November 30, 2027<\/b><span style=\"font-weight: 400;\">, subject to the applicable legal requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A donation made before the commencement date should not be assumed to qualify retroactively. Families should therefore prepare in advance by confirming ownership, establishing asset values, identifying eligible beneficiaries and gathering the necessary documentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The SII has published information about the measure. Nevertheless, donors should review the latest administrative instructions and filing requirements before signing the deed or submitting any documents.<\/span><\/p>\n<h2><b>Who Can Benefit From the New Rules?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The law restricts eligibility according to the donor\u2019s family and succession circumstances.<\/span><\/p>\n<p><b>Eligible beneficiaries.<\/b><span style=\"font-weight: 400;\"> In general, the benefit applies to donations to potential <\/span><i><span style=\"font-weight: 400;\">legitimarios<\/span><\/i><span style=\"font-weight: 400;\">\u2014individuals entitled to protected shares of an estate under Chilean succession law\u2014and potential beneficiaries of the <\/span><i><span style=\"font-weight: 400;\">cuarta de mejoras<\/span><\/i><span style=\"font-weight: 400;\">, a portion of an estate governed by specific succession rules. The donor may determine the proportions allocated among eligible beneficiaries.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As a general rule, donations to other individuals do not qualify unless the donor has no beneficiaries within those statutory categories. This circumstance must be recorded in the required sworn declaration.<\/span><\/p>\n<p><b>Value of the donation.<\/b><span style=\"font-weight: 400;\"> The total value of donations benefiting from the regime cannot exceed <\/span><b>50% of the donor\u2019s total net assets<\/b><span style=\"font-weight: 400;\">. For this calculation, assets are valued under the applicable provisions of Law No. 16,271, and duly substantiated liabilities are deducted.<\/span><\/p>\n<p><b>Evidence of sufficient assets.<\/b><span style=\"font-weight: 400;\"> The donor must also declare that they own assets worth at least twice the amount they intend to donate. The existence and status of eligible beneficiaries, the respective allocations and the percentage of the donor\u2019s estate being transferred must also be documented.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These are substantive legal requirements, not merely administrative recommendations. Donors should establish their eligibility and calculate the relevant amounts before committing to the transaction.<\/span><\/p>\n<h2><b>What Formalities Must Be Completed?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The special regime removes the need for judicial authorization through the <\/span><i><span style=\"font-weight: 400;\">insinuaci\u00f3n<\/span><\/i><span style=\"font-weight: 400;\"> procedure for qualifying donations, but it does not eliminate the remaining legal and tax formalities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The principal steps include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prepare the public deed.<\/b><span style=\"font-weight: 400;\"> The donation must be formalized within the statutory one-year period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prepare the sworn declaration.<\/b><span style=\"font-weight: 400;\"> The donor must provide the information required by law, including the relevant beneficiaries, the allocation of the donated assets, the calculation of net assets and evidence of sufficient assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Submit the declaration to the SII.<\/b><span style=\"font-weight: 400;\"> The declaration must be filed within the same statutory period, following the SII\u2019s applicable instructions and procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Declare and pay gift tax.<\/b><span style=\"font-weight: 400;\"> The recipient must comply with the applicable tax declaration and payment obligations. Under the statutory procedure, the notary must receive the required SII certification before authorizing the deed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Complete the transfer formalities.<\/b><span style=\"font-weight: 400;\"> Real estate donations may require registration, while transfers of shares or other ownership interests may require updates to corporate records and additional documentation.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The SII uses Form 4412 for inheritance and gift tax declarations. Before proceeding, donors should verify the forms, instructions and specific filing requirements applicable to the temporary regime.<\/span><\/p>\n<h2><b>Special Considerations for Spouses and International Families<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The law establishes a specific rule for donations made to a spouse under this regime: these donations are irrevocable and remain subject to gift tax under Law No. 16,271. Couples should therefore obtain advice before transferring assets between spouses and should not assume that the transaction can subsequently be reversed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Foreign nationality or residence outside Chile does not automatically exclude an investor from the regime or guarantee eligibility. The ownership and location of the assets, the donor\u2019s family circumstances and the tax consequences in the relevant foreign jurisdiction must all be reviewed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A donation made in Chile may also create tax or reporting obligations in the recipient\u2019s country of residence. The Chilean benefit should therefore be considered as part of the family\u2019s broader international estate plan.<\/span><\/p>\n<h2><b>What Happens if the Recipient Sells the Asset Within Three Years?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The new law establishes an important rule for assets donated under the temporary regime. If the recipient disposes of the donated asset within three years from the date of the donation deed, the asset\u2019s tax basis will generally be the lower of the donor\u2019s tax basis and the tax basis that would apply to the recipient under the ordinary rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This provision can affect the tax consequences of a subsequent sale. In other words, obtaining the 50% gift tax reduction does not necessarily make a future sale more tax-efficient.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Families considering donations of real estate or company shares should review their intended holding period and any planned sale before transferring ownership.<\/span><\/p>\n<h2><b>Plan Your Chilean Asset Transfer Before the Deadline<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Chile\u2019s temporary 50% gift tax reduction may provide a valuable opportunity for eligible families to transfer wealth during their lifetime. However, the benefit is limited to qualifying donations, may be used only once per donor and requires compliance with specific statutory conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Becker Abogados can help foreign investors and expatriates assess their eligibility, review the tax and succession implications of a proposed donation and prepare a transfer strategy that complies with applicable law.<\/span><\/p>\n<p><b>Make the most of the planning period before the temporary regime opens.<\/b><span style=\"font-weight: 400;\"> Schedule a private cross-border wealth consultation with Becker Abogados to assess your eligibility, understand the potential tax impact and prepare the required documentation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\t\t<div data-elementor-type=\"e-form\" data-elementor-id=\"12982\" class=\"elementor elementor-12982\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b69233 e-con e-atomic-element e-flexbox-base e-default-div e-88ef623 \" data-id=\"0b69233\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0b69233\" data-e-type=\"e-flexbox\" data-id=\"0b69233\">\n    \t\t<div class=\"elementor-element elementor-element-b063a0d elementor-button-align-center elementor-widget elementor-widget-form\" data-id=\"b063a0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Contact Form\" aria-label=\"Contact Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"12982\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"b063a0d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tHow can we help you?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-caret-down\" viewBox=\"0 0 571.4 571.4\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M571 393Q571 407 561 418L311 668Q300 679 286 679T261 668L11 418Q0 407 0 393T11 368 36 357H536Q550 357 561 368T571 393Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"\">How can we help you? <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Investments\">Investments <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Property Law\">Property Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Corporate\">Corporate <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Inheritance\">Inheritance <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Compliance\">Compliance <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Litigation\">Litigation <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Labor Law\">Labor Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Tax Law\">Tax Law <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" General Inquiry\">General Inquiry <\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_b45280d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b45280d\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tAmount involved\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-caret-down\" viewBox=\"0 0 571.4 571.4\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M571 393Q571 407 561 418L311 668Q300 679 286 679T261 668L11 418Q0 407 0 393T11 368 36 357H536Q550 357 561 368T571 393Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_b45280d]\" id=\"form-field-field_b45280d\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"\">Amount involved <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $5K and $100K USD\">Between $5K and $100K USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $100K and $500K USD\">Between $100K and $500K USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Between $500K and $1M USD\">Between $500K and $1M USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Over $1M USD\">Over $1M USD <\/option>\n\t\t\t\t\t\t\t\t\t<option value=\" Not applicable\">Not applicable <\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-field_6e478fe elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6e478fe\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tBriefly describe your case and your desired outcome.\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[field_6e478fe]\" id=\"form-field-field_6e478fe\" rows=\"4\" placeholder=\"Briefly describe your case and your desired outcome.\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65e00c2 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65e00c2\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName and Last Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65e00c2]\" id=\"form-field-field_65e00c2\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name and Last Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_fe84d25 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_fe84d25\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_fe84d25]\" id=\"form-field-field_fe84d25\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_9211fc0 elementor-col-33 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_9211fc0\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_9211fc0]\" id=\"form-field-field_9211fc0\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Phone\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_87fb0e5 elementor-col-100 recaptcha_v3-bottomright\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_87fb0e5\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6LcAA6wUAAAAAJJxEGuDhPbkBVpgj9xO4j4pzsZj\" data-type=\"v3\" data-action=\"Form\" data-badge=\"bottomright\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send request \u2192<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foreign investors and expatriates who own real estate, company shares or other assets in Chile may wish to transfer part of their wealth to their children or other family members during their lifetime. However, gift tax, legal formalities and cross-border tax obligations can make these transactions complex and costly. Chile\u2019s Law No. 21,850 introduces a [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":13291,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-13288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-invest-in-chile"],"_links":{"self":[{"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts\/13288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/comments?post=13288"}],"version-history":[{"count":5,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts\/13288\/revisions"}],"predecessor-version":[{"id":13299,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts\/13288\/revisions\/13299"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/media\/13291"}],"wp:attachment":[{"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/media?parent=13288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/categories?post=13288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/tags?post=13288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}