Diario Financiero published an article on the increase in the rate set by the Ministry of Finance for calculating passive and deemed income from certain investments held abroad, which reached 5.93% for the 2025 tax year.

In this context, our Tax partner, Carola Trucco, explained the impact of this increase on Chilean taxpayers subject to these rules, noting that the rate has nearly doubled in three years and that this change results in higher deemed passive income to be reported, regardless of whether the foreign entities have actually distributed profits.

We invite you to read the full article here.