{"id":13307,"date":"2026-11-01T16:17:56","date_gmt":"2026-11-01T19:17:56","guid":{"rendered":"https:\/\/www.beckerabogados.cl\/en\/?p=13307"},"modified":"2026-11-01T16:17:56","modified_gmt":"2026-11-01T19:17:56","slug":"funding-gift-taxes-in-chile-how-your-chilean-holding-company-can-finance-your-childrens-taxes-legally","status":"publish","type":"post","link":"https:\/\/www.beckerabogados.cl\/en\/blog\/funding-gift-taxes-in-chile-how-your-chilean-holding-company-can-finance-your-childrens-taxes-legally\/","title":{"rendered":"Funding Gift Taxes in Chile: How Your Chilean Holding Company Can Finance Your Children\u2019s Taxes Legally"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Transferring real estate, company shares or other valuable assets to children can be an effective way to organize family wealth and plan for the next generation. However, high-net-worth families often overlook a practical problem: <\/span><b>the recipient may receive valuable assets without having enough cash to pay the applicable gift tax<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is particularly common when parents donate shares in a family holding company or interests in real estate investment companies. Their children may become owners of substantial assets, but those assets do not necessarily provide the immediate liquidity required to meet their tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chile\u2019s <\/span><b>Law No. 21,850<\/b><span style=\"font-weight: 400;\">, published on October 17, 2026, introduces a temporary tax benefit that also provides a specific financing mechanism. Under certain conditions, the recipient can finance the gift tax through loans granted by the company whose shares or ownership interests are being donated, or by another related company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For families with Chilean corporate structures, this can offer a way to coordinate asset transfers and liquidity planning.<\/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>The legal framework: related-company loans to finance gift tax<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The first transitional article of Law No. 21,850 establishes a one-time <\/span><b>50% reduction in the gift tax<\/b><span style=\"font-weight: 400;\"> for qualifying donations made during the statutory period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It also expressly allows the recipient (<\/span><i><span style=\"font-weight: 400;\">donatario<\/span><\/i><span style=\"font-weight: 400;\">) to finance the applicable gift tax through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loans (<\/span><i><span style=\"font-weight: 400;\">mutuos<\/span><\/i><span style=\"font-weight: 400;\">) granted by public deed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promissory notes authorized before a notary.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The funds must come from companies whose shares or ownership interests are being donated, or from other related companies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The law specifically provides that qualifying loans are not subject to the taxation established under <\/span><b>Article 21 of the Chilean Income Tax Law<\/b><span style=\"font-weight: 400;\">. This is important because Article 21 may impose additional tax consequences on certain company loans or benefits granted to shareholders or related parties.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, this is a specific statutory exception, not a general exemption for every loan between family members or related companies.<\/span><\/p>\n<h2><b>Which donations qualify for the 50% tax reduction?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The financing mechanism must be considered together with the requirements for the temporary gift tax benefit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The main conditions include:<\/span><\/p>\n<p><b>Eligible recipients.<\/b><span style=\"font-weight: 400;\"> The reduction is generally available to the donor\u2019s potential forced heirs (<\/span><i><span style=\"font-weight: 400;\">legitimarios<\/span><\/i><span style=\"font-weight: 400;\">) and beneficiaries of the fourth of improvements under Chilean succession law. Donations to other recipients qualify only if the donor has no such beneficiaries at the time of the donation.<\/span><\/p>\n<p><b>A 50% limit on the donor\u2019s estate.<\/b><span style=\"font-weight: 400;\"> The total value of donations benefiting from the regime cannot exceed 50% of the donor\u2019s total net estate. This is calculated by subtracting documented liabilities from assets valued under the applicable rules of Law No. 16,271.<\/span><\/p>\n<p><b>Minimum remaining assets.<\/b><span style=\"font-weight: 400;\"> The donor must demonstrate that they own assets worth at least twice the amount donated.<\/span><\/p>\n<p><b>A sworn declaration.<\/b><span style=\"font-weight: 400;\"> The donor must declare the relevant family relationships, allocation of donated amounts and compliance with the statutory asset requirements. This declaration must be submitted to the Chilean Internal Revenue Service (SII), together with the supporting documentation required by its instructions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These conditions are essential. A donation does not qualify merely because it is made between parents and children.<\/span><\/p>\n<h2><b>How the corporate financing structure works<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Consider a family that owns a Chilean holding company with a portfolio of real estate investments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The parents decide to donate shares in that company to their adult children. The donation meets the requirements of Law No. 21,850, but the children do not have sufficient personal liquidity to pay the resulting gift tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A possible structure would work as follows:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The parents assess their estate and determine whether the proposed donation meets the statutory limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The donation is formalized through a public deed within the applicable one-year period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The gift tax is calculated, applying the 50% reduction if all requirements are met.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The holding company, or another qualifying related company, grants the children a loan to finance the tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The loan is documented through a public deed or a promissory note authorized before a notary, expressed at least in UF and with a repayment term not exceeding ten years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The children use the funds to pay the gift tax and repay the company according to the agreed terms.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">This arrangement can help the children receive family assets without having to sell investments or real estate simply to obtain the cash needed to pay the tax.<\/span><\/p>\n<h2><b>Loan requirements and tax limitations<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The statutory exception from Article 21 taxation depends on compliance with specific conditions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The loan or promissory note must:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be granted by an eligible company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be formalized through one of the instruments expressly permitted by law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be denominated at least in Unidades de Fomento (UF).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have a maximum repayment term of ten years from the date the loan is granted.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If these minimum requirements are not met, the special exclusion from Article 21 taxation does not apply.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is also an important limitation: if the lending company borrows money to finance the loan to the recipient, the interest associated with that borrowing is not deductible as a business expense under the special provision.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, the Article 21 exception does not automatically exempt the loan from Stamp and Stamp Tax or other applicable obligations. These must be reviewed separately.<\/span><\/p>\n<h2><b>Timing matters: the temporary regime<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Law No. 21,850 was published on October 17, 2026. The one-year period for executing qualifying donations begins on <\/span><b>December 1, 2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The donor must also submit the required sworn declaration within the statutory period. The public deed, tax filing, payment and supporting documentation must be coordinated to comply with the procedure established by law and the SII.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For families considering this strategy, preparation should begin before the donation is executed.<\/span><\/p>\n<h2><b>Plan the donation and financing together<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The corporate loan mechanism can be useful for families transferring substantial assets to their children, particularly when the recipients lack personal liquidity. However, its effectiveness depends on the eligibility of the donation, the donor\u2019s financial position, the relationship between the companies and the proper documentation of the loan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A careful review should consider the holding company\u2019s structure, the valuation of the assets, the donor\u2019s net estate, the recipients\u2019 legal status and the tax consequences of the financing.<\/span><\/p>\n<p><b>Finance your heirs\u2019 tax obligations through properly structured corporate loans, using the specific exception provided under Chilean law. Contact Becker Abogados to review your family\u2019s corporate structure and plan your asset transfers in compliance with Law No. 21,850.<\/b><\/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 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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>Transferring real estate, company shares or other valuable assets to children can be an effective way to organize family wealth and plan for the next generation. However, high-net-worth families often overlook a practical problem: the recipient may receive valuable assets without having enough cash to pay the applicable gift tax. This is particularly common when [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":13308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-13307","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\/13307","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=13307"}],"version-history":[{"count":1,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts\/13307\/revisions"}],"predecessor-version":[{"id":13309,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/posts\/13307\/revisions\/13309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/media\/13308"}],"wp:attachment":[{"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/media?parent=13307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/categories?post=13307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.beckerabogados.cl\/en\/wp-json\/wp\/v2\/tags?post=13307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}