The tax practitioners at full-service firm Barros & Errázuriz are ‘very knowledgeable in tax matters, both domestically and internationally’. Advising on the gamut of tax matters, the 16-strong group acts for corporate and private clients on both national and international taxation; while the ‘reliable team’s expertise ranges from corporate transactions and reorganisations, to tax structuring, wealth planning, international taxation, direct taxes and tax disputes. Highlights include advising global alternative investment manager, Ares Management, on the tax planning surrounding the restructuring of high-value mezzanine credit agreements. In addition to high-level tax work, firm founder Fernando Barros advises on investment project developments, business strategies, and implementing corporate and financial structures; Carola Trucco has significant experience in advising major companies on the tax side to cross-border matters, M&A and business reorganisations; and the career of Tomás Kovacevic includes serving as tax policy adviser at the Ministry of Finance. In the firm’s senior associate ranks, María Luisa Marraccini also has former experience as a ministerial tax advisor; while Álvaro Oyarce is a December 2024 returnee from the New York office of multinational professional services network, EY. Former counsel Magdalena Munita departed the firm in April 2025 to establish her own practice.

Carey‘s ‘tax team combines technical excellence, deep regulatory knowledge, and a strategic approach that focuses on clients’ business’. The 22-strong group is consistently sought out by financial, insurance, industrial, energy, infrastructure and technology companies to structure significant national and international transactions. In addition to housing specialists in tax litigation, tax planning and tax due diligence processes, the practice has notable expertise in assisting with high-net-worth individual-related restructurings and tax planning. Among the department’s several experienced practitioners, Jessica Power‘s ‘strength lies in her holistic approach to tax matters, integrating accounting, regulatory and business considerations’; Manuel José Garcés' domestic and international taxation practice includes personal and corporate tax planning, along with foreign investments and M&A-related taxation; corporate and family business structuring specialist Manuel Alcalde advises on local and international reorganisations, digital companies’ taxation, tax treaties, M&A, and cross-border transactions; and senior partner Jaime Carey routinely acts for private wealth clients. Beyond the partnership, former practice director, now counsel Daniela Pfeffer's practice encompasses project finance, M&A and foreign investment deals. At senior associate level, Pedro Gutierrez is experienced in corporate and personal tax planning, local and international tax matters, business reorganisation-related taxation, and defence work during audits and tax litigation; and Diego Hormazábal's ‘ability to translate complex concepts into clear, actionable recommendations makes him a valued adviser’.

EY Chile, the Chilean arm of UK-based multinational professional services network EY, has enviable experience in corporate taxation, international tax, and transaction-related tax structuring, as well as transfer pricing and operating model effectiveness. The 82-strong team also comprises specialists in individual-related tax issues, as well as compliance and reporting; and the firm is home to a specialised family business unit, which comprises a multidisciplinary accounting and legal team. Heading the tax practice in Santiago, cross-border deal specialist María Javiera Contreras advises on M&A involving domestic businesses and Chilean asset  sales; while Alicia Domínguez is freqeunty mandated by major energy and mining companies to assist with tax matters. The practice further showcases Pablo Greiber, who, along with advising companies on corporate reorganisations and overseas investments, specialises in the taxation of family businesses; and Juan Pablo Navarrete, an adviser on tax due diligence, corporate tax planning, M&A, capital markets, foreign investment transactions, and local and international tax consulting. The next line of experienced practitioners includes Nicolás Orezzoli, who is experienced in corporate and international taxation; international tax and transactional services team leader Cristián Sepúlveda Reed; Darío Romero, an expert in cross border-transactions, financial services, public concession tenders and investment projects; Nicolás Brancoli, who maintains a broad tax law practice; and Felipe Espina, an adviser on structuring foreign investments in Chile. Experienced associate Nicolás Grof assists with corporate tax planning, tax structuring, business reorganisations and foreign investments.

Fischer y Cía ‘stands out for its team of professionals with solid technical and academic training’. The 21-member team advises domestic and international business groups, private clients, families and corporations across a wide range of tax issues. The department’s representative expertise ranges from the tax aspects of general corporate matters, major M&A transactions and financing structures, to transfer pricing, private wealth, tax compliance, and estate planning and structuring. The firm also maintains a robust tax disputes and litigation practice. With ‘deep knowledge of the country’s tax regulations’,  renowned name partner Alex Fischer routinely assists with personal and corporate tax planning, tax litigation, M&A and foreign investment structuring; Carolina Collantes advises on the tax issues surrounding M&A deals and corporate restructuring, in addition to high-stakes tax litigation; Juan Cristóbal Ortega‘s practice includes transaction structuring and ongoing tax advice; Isabel Espinoza is highly rated for international tax matters, and particularly focused on general corporate issues and deals; and May 2024-promoted practice director Patricio Casas heads up the firm’s tax litigation group. At associate level, seniors Juan Cristóbal Valenzuela, Antonia Menchaca and Macarena Reyne are the names to note, while the more junior Francisco Vial is ‘always available to solve clients’ tax problems’.

According to one client, Fuensalida & Del Valle Abogados is ‘the best boutique tax firm in Chile’. The 18-strong practice focuses on corporate tax planning and restructuring, the latter frequently involving cross-border acquisitions and global reorganisations. ‘Offering an excellent and sophisticated service’, the team also has significant experience in private wealth management, as well as administrative and judicial tax litigation, its expertise including both tax assessments and trials. Among the department’s several highly-rated practitioners, name partner Carolina Fuensalida, who has ‘vast knowledge of tax regulations’, assists with high-stakes tax disputes, corporate tax planning, tax advisory work, and domestic and international restructurings; and wealth planning, restructuring and M&A specialist Jaime Del Valle routinely advises on the tax aspects of securities and capital markets issues. The group further includes the ‘methodical, reliable and analytical’ Cristóbal Ureta, who heads up the firm’s corporate offering, along with co-heading the administrative and judicial litigation team; and Trinidad Fernandez, who leads the local tax planning department. At senior associate level, Pelayo Valdivia assists with company and family asset-related tax planning and reorganisations at both national and cross-border levels; and Felipe Fernández advises on the structuring and management of family estates, business reorganisations, and defending taxpayers in administrative and judicial proceedings.

KPMG in Chile, which ‘delivers the highest standard of legal and tax services to clients’, is the Chilean arm of London-based multinational professional services network, KPMG. With extensive experience in the banking, mining, automotive, forestry, manufacturing, transportation, communications, technology, and energy and natural resources sectors, the large, 60-strong practice in Santiago comprises specialists in domestic and international taxation, M&A and tax disputes. It also fields experts in transfer pricing, tax valuations, individual taxation, tax compliance and labour-related tax issues. Senior partner Francisco Lyon is routinely mandated by large companies and organisations to assist with high-stakes tax issues; Andrés Martínez's practice covers the corporate and international taxation aspects of M&A, project finance, and inbound and outbound foreign investments; Juan Infante's track record encompasses multi-jurisdictional transactions and administrative processes before Chile’s tax authorities; Luis Seguel leads the firm’s tax dispute and conflict resolution offering; and Alberto Cuevas has extensive experience in the application and interpretation of tax legislation in Chile. The department further includes Antonio Guzman, whose expertise includes technology company-related tax regulations; former tax policy division leader at the Ministry of Finance, Javiera Suazo; and managing director Gloria Flores, who is ‘truly fantastic’. Other names to note are directors Pablo Flores, María Francisca Nogueira and Maximiliano Rojas, along with senior manager Francisco Rocca.

Delivering ‘high levels of technical specialisation and successful practical strategies’, Philippi Prietocarrizosa Ferrero DU & Uría's 13-strong team has significant sector expertise in banking, finance, telecoms, media, natural resources, transport, agriculture, insurance, and healthcare. In addition to its focus on corporate and private wealth, along with domestic and international tax planning and structuring, the full-service group routinely acts in high-stakes tax litigation and administrative procedures before Chile’s tax authorities. Other notable areas are tax advisory work, legal opinions and M&A transactions, as well as anti-avoidance rules, international restructuring and double taxation treaties. Recent mandates include assisting Chilean healthcare conglomerate Isapre Cruz Blanca with challenging a tax assessment issued by the Chilean Internal Revenue Service (IRS). Co-leading the team, current President of the Chilean Institute of Tax Law, Mario Silva, advises corporate, family office and private wealth clients on tax planning, corporate restructuring, and personal and corporate taxation; finance, energy and natural resources sector specialist Guillermo Infante assists with M&A-related tax issues; and former Chilean IRS official, Arturo Selman, heads up the firm’s tax disputes department. In the associate ranks, the workload of principal Ariel Castillo covers tax structuring, and cross-border and domestic reorganisations; ruling requests before Chile’s tax authorities; and assisting private clients with wealth organisation matters.

Recabarren & Asociados’ tax practitioners are ‘responsible and persistent, and have extensive knowledge of the tax process’. Specialised in tax and legal advisory matters, the 28-strong practice is sought out by both businesses and individuals to assist with the tax aspects surrounding M&A, reorganisations and estate planning. It also covers wealth management work and tax litigation. The department’s key figures are corporate, personal and transactional tax specialist, Soledad Recabarren, whose ‘expertise in tax planning and the application of tax regulations is difficult to match’; tax resolution group head Luis Felipe Ocampo, an adviser to companies and family groups on corporate reorganisation-related taxation, family tax planning, and tax audits before the Chilean Internal Revenue Service (IRS); tax planning expert Álvaro Pérez, who acts across the energy, manufacturing, mining, pharmaceutical, retail, and banking and finance sectors; and Mauricio López, whose tax practice encompasses financial structures, mergers, restructurings, capital markets, and strategic tax planning for economic groups. The second line of key advisers includes highly-rated tax litigator Ignacio Iriarte; former EY Chile tax department manager Manuel Montero; firm managing partner and experienced tax lawyer Pablo Chechilnitzky; and Damian Boada, who has ‘significant experience in financial and economic matters’. At associate level, senior Paula Chacón has ‘solid knowledge of tax and planning work’, while Maximiliano Boada and Juan Ignacio Rivas are also experienced team members.

Further to the departure of name partner Felipe Bascuñán in January 2025, Allende Bascuñán & Co renamed itself Allende & Cía. Acting for over 30 of Chile’s wealthiest families and family offices, the 14-strong practice specialises in outbound-investment tax advice, high-net-worth taxation, asset protection, estate planning, long-term wealth management, and offshore investment schemes. Applying ‘a very holistic approach when applying tax to clients’ real needs’, the group is also highly experienced in tax-efficient corporate structuring and project finance-related taxation. Recent mandates include advising several shareholders of Chile-based financial company, Grupo Security, on its $1.25bn merger with Bicecorp, such deal including multiple tax issues. Firm founder Francisco Javier Allende is a domestic and international taxation specialist, whose practice covers corporate business reorganisations, M&A, corporate tax, high-net-worth individuals’ tax planning, and administrative and judicial tax disputes; Mario Donoso assists corporate and family office clients with wealth management, tax advisory work, wills, estates taxation, and personal and corporate tax planning; and international tax group head Mauricio Carloza ‘clearly has the trust and respect of some very significant clients’. The next line of key advisers showcases former head of the Chilean Tax Authority (SII)'s international audit department, Marcela Silva, a 2024 recruit from Grupo Vial Abogados; while the wide-ranging practice of associate Cristóbal Munita includes national and international taxation matters.

With ‘outstanding expertise in domestic and international tax law’, Claro & Cia.'s ‘remarkable coordination capabilities during large-scale transactions are truly impressive’. The full-service, 13-strong tax department is sought out to advise on large-scale deals, tax litigation, and matters involving Chile’s tax authorities. Its expertise further covers corporate restructuring, M&A, financing, foreign investment, and private wealth management and planning. Recent highlights include advising Chilean chemical and mining public company SQM on the tax side to a public-private partnership with state-owned mining company CODELCO, so as to exploit lithium in the Atacama Salt Flat until 2060. Tax group leader Jorge Carraha ‘combines impeccable knowledge of Chilean and international tax law with a deep understanding of foreign tax legislation’; and domestic and cross-border transaction specialist Nicolás Maturana focuses on the tax issues surrounding M&A, corporate reorganisations, financing and capital markets. Maturana is also increasingly mandated by high-net-worth clients to advise on private wealth planning and management. At associate level, the broad expertise of ‘hands-on’ senior Javier Pérez includes tax litigation before the Chilean Internal Revenue Service (IRS) and Tax and Customs Courts, as well as advice on customs-related transactions; and Cristóbal Garí's industry specialisms encompass the investment fund, private equity, private client, sports, gaming and financial services sectors. Former associate Javier Undurraga departed the firm in July 2024.

DLA Piper Chile covers a range of tax areas,  including day-to-day tax consultancy, income tax, VAT, compliance, and structuring M&A, venture capital and private equity deals. The group also comprises experts in wealth management, tax audits, and administrative procedures before the Chilean Internal Revenue Service (IRS) and Customs Authority, as well as tax litigation before Chile’s Tax and High Courts. It additionally handles  tax matters and restructuring procedures for start-up companies. The practice is further able to leverage the firm’s global tax practice, in relation to double taxation treaties, cross-border transactions and transfer pricing. Amory Heine advises on corporate and personal tax planning; and Rodrigo Álvarez assists with tax compliance, conflicts involving Chile’s Tax Authority, and structuring businesses and companies. In the senior associate pool, Francisco Argüello's ‘support and experience are essential’; and tax litigator José Ignacio Basualto is a February 2024 hire from PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada.

The 15-strong team at specialised tax law firm, Torretti & Martínez-Conde, ‘has extensive knowledge of tax issues and an excellent ability to find solutions’. Recent mandates range from defence-side tax dispute resolution at both administrative and judicial levels, to the firm’s core tax advisory and planning business. The practice’s principal figures are firm founder Eduardo Torretti, an adviser to domestic and foreign clients on corporate taxation and tax planning, who also acts in tax disputes before Chile’s Tax Authority and the Tax and Customs Courts, and assists high-net-worth individuals and families with tax issues; and investment and succession planning specialist Sebastián Martínez-Conde, who is ‘quick to respond to clients' needs’. The second line of highly-regarded practitioners showcases Javiera Pérez, an expert in tax and family planning matters; Carlos Bravo, whose workload covers tax planning and tax disputes before the Chilean Internal Revenue Service (IRS) and the Tax and Customs Courts; and tax dispute expert Eric Donoso. At associate level, Sebastián Aguilar is ‘studious and discerning’; fellow-senior and corporate tax law and wealth management specialist Francisco Larios is currently working remotely from New York; Isidora Henríquez advises on family investment strategies, asset protection, estate planning and tax compliance; and Orlando Ansaldo assists with national and international restructuring-related tax matters.

Founded in 2016, tax law firm Ulloa & Cía ‘inspires a lot of confidence’. Acting predominantly for investment funds and family businesses, along with real estate, financial, engineering and retail sector clients, the 16-strong tax practice is notably focused on multi-jurisdictional issues involving the US, Luxembourg, Uruguay, UK, Colombia and Mexico (among others). Its representative expertise ranges from domestic and international tax advice, to corporate restructuring, tax compliance, corporate taxation and the  resolution of tax controversies. Highlights include advising Reuse Chile, a start-up that operates as an online marketplace for refurbished and open-box technology, on the tax issues concerning its capital raising. Co-heading the group, Nicolás Ulloa is a former PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada (PwC) partner, who specialises in assisting companies and Chilean family conglomerates with structuring their domestic and international business operations; and fellow founding-partner and former PwC manager Adriana Zaidan also spearheads the firm’s international tax law department. Providing key support at director level, the workload of international taxation expert Gregorio Martinez Galarza, a March 2024 hire from PwC’s Brussells office, includes asset transfers, business structuring, and corporate and estate reorganisations; while in the tax practice’s senior associate ranks, Felipe Welkner, Melanie Russell, Alejandro Polloni and Bernardita Vercellino are the names to note.

Specialised dispute resolution firm Bofill Escobar Silva Abogados acts for large international companies from the mining, energy, retail, private equity, infrastructure, engineering and real estate sectors on high-end tax matters. The practice’s expertise encompasses audit and court-related defence work; advising companies and organisations on tax policy and legislation; and the tax aspects of high-stakes transactions. It additionally assists with tax and accounting issues that arise during commercial arbitrations. The ‘exceptional’ team, which is also sought out by high-net-worth individuals and families, is led by name partner and former Commissioner of the Chilean Internal Revenue Service (SII), Ricardo Escobar, the ‘best tax lawyer currently in the Chilean market’, according to one client. In the associate ranks, tax controversy specialist Verónica De Aguirre is ‘one of the people in the tax world who should be considered a future star’; and Javier Cortes is a June 2024 recruit from Fontaine & Cía.

With ‘in-depth knowledge of tax matters that is brilliantly applied to achieve clients’ objectives’, Cariola Díez Pérez-Cotapos' seven-member team regularly works alongside the full-service firm’s corporate, litigation and mining department on tax advisory and litigation mandates. Other notable areas are international taxation, venture capital-related capital gains taxation, and assisting high-net-worth families with estate structuring. Current president of the International Fiscal Association’s local branch, Javier Cerón, is a domestic and international taxation expert; while January 2025-raised partner María Paz De Carcer specialises in tax structuring. At associate level, seniors Brian Bustos, Tamara Campos and Josefa Álvarez, along with Ivanna Olsen, complete the group.

Acting for multinational corporations, high-net-worth individuals and families, CMS Carey & Allende's broad tax practice ranges from domestic and international tax planning, to indirect taxation, cross-border transactions, double taxation agreements, estate restructuring, inheritance planning and corporate reorganisation-related tax issues. The tax team also acts in tax disputes before Chile’s administrative and judicial bodies; while the Santiago office’s sector expertise covers technology, hospitality, retail, energy and financial services. The six-member practice’s key figures are Diego García, an expert in tax planning and corporate restructuring; and 2024-raised partner Gonzalo Serrano, who is an international taxation and regulatory compliance specialist. At senior associate level, Matias Ramírez focuses on direct and indirect taxation-related compliance issues; while September 2024-promoted Constanza Schwerter assists national and international companies with advisory work and tax planning.

Cuatrecasas' five-member team in Santiago focuses on the mining, natural resources, energy, investment fund, finance, start-up and fintech sectors. The group advises national and international companies on cross-border transactions, as well as structuring and tax optimisation procedures; and it routinely works alongside the firm’s Bogotá, Lima and Mexico City offices on regional and international tax matters. The practice additionally assists with Tax Authority cases, audit procedures and VAT recovery work; and is mandated by both individuals and family offices for private wealth matters. Department head and former KPMG in Chile tax and legal group leader, Rodrigo Stein, is a highly-rated corporate and international taxation expert, whose practice encompasses transactions, investment structuring, financing, M&A and transfer pricing.

Acting for individuals, as well as domestic and multinational companies, Dentons' team in Chile is ‘exceptional for the provision of clear, incisive, bespoke legal advice’. The Santiago practice handles the gamut of tax work, including transaction structuring, tax planning, day-to-day advisory work and tax litigation. The department also covers corporate structure, wealth succession and personal estate planning. Focused on personal and corporate tax planning and local and international taxation, Juan Pablo Orellana is ‘very strong at bringing teams together across numerous jurisdictions’; Karen Kulka maintains a wide-ranging tax practice; and Francisco Hurtado's track record includes tax trials against the IRS. At associate level, Agustin Rodriguez advises on domestic and foreign taxation; and international tax, corporate and investment law practitioner Constanza Reyes is a March 2024 arrival from Deloitte Legal Chile. Ismael Vergara exited the firm in May.

Specialised fiscal and legal wealth management firm Garfias & Cía fields ‘a team of professionals with outstanding expertise in international taxation’. The 14-strong team acts for family offices, business groups and companies from the food, real estate, tourism, investment, technology and telecoms sectors on domestic and overseas investments; and it is increasingly active on behalf of venture capital clients. Jointly leading the practice, Gonzalo Garfias has significant experience in private and corporate tax advisory work; Andrés Bustos is ‘praised for his ability to find tax solutions to problems’; and Pablo Ibáñez focuses on tax law and corporate reorganisations. At senior associate level, Pablo Betteley's recent mandates include establishing over 40 investment structures overseas for high-net-worth (HNW) and ultra-HNW clients; and Pilar Donoso ‘has extraordinary technical legal skills’.

Garnham Abogados ‘stands out for its strategic and technical approach to tax matters’. Specialised in both tax advisory work and tax litigation, the six-strong tax group has notable expertise in the mining, trading, pharmaceutical, investment, construction, and non-profit sectors. The tax advisory group is led by private wealth and corporate tax specialist Patrick Humphreys, who ‘brings a high-level technical and strategic approach to tax structuring and estate planning’; and name partner Arturo Garnham, who leads the firm's tax litigation offering. At senior associate level, Rodrigo Valenzuela acts in tax litigation; and Andrés López, a September 2024 returnee after studying abroad for two years, advises on both corporate tax and private wealth matters.

Delivering ‘a high level of competence in tax matters’, Garrigues Chile’s eight-strong team has significant experience in transaction-related tax matters; and the Santiago office regularly works on tax structures alongside labour, corporate, banking, finance and projects teams from the firm’s international network. Recent mandates include international bond issuances, M&A deals and reorganisations; and the firm’s tax disputes practice routinely assists with administrative cases before the Chilean Internal Revenue Service (IRS) and judicial litigation before Chile’s Tax and Customs Courts, Appeal Courts and Supreme Court. The practice also houses specialists in real estate tax (including VAT and income tax issues), and private client work. Department head Óscar Ferrari focuses on corporate tax and tax litigation, while Ignacio Campino ‘always demonstrates competence in tax matters’. Experienced senior associates María Jesús Hidalgo Larraín, Magdalena Casenave Prat and Simón Aqueveque complete the group.

With significant expertise in international tax structuring, Guerrero Olivos' seven-strong tax team ‘excels at proposing effective, cost-effective solutions’. Fielding lawyers, accountants and tax auditors, the full-service practice additionally advises on national and municipal taxes, corporation tax, capital gains, VAT, tax exemptions and double taxation treaties. It is also increasingly mandated to represent clients in administrative and judicial processes before the Chilean Internal Revenue Service (IRS) and tax courts. Team head Alejandro Chechilnitzky specialises in the tax issues surrounding domestic and cross-border transactions. At senior associate level, Pablo Escobar advises on tax compliance, national and international taxation, audits, tax planning and tax crimes. Alfonso Niklitschek is left the firm in June 2024, as did former senior tax Catalina Galleguillos in September 2025.

Estudio Guzman Abogados' tax team covers business-related tax structuring, the tax side to clients’ daily operations, and tax assistance with Internal Revenue Service matters and claims before Chile’s Tax and Customs Courts. Firm founder Enrique Guzmán and Sebastián Undurraga are corporate taxation, tax planning and tax litigation specialists; Felipe Guevara is a former Barros & Errázuriz lawyer; and Manuel Bulnes' wide-ranging practice includes corporate taxation.

With ‘a focus on good client service’, Prieto Abogados' five-member tax group is routinely involved in major transactions and high-stakes tax litigation. The team also covers international taxation and compliance work. The department’s principal figures are: Mario Gorziglia, whose tax expertise ranges from corporate advisory matters, reorganisations, financing and M&A structuring, to tax litigation; and widely-respected tax law expert Leonidas Prieto, who specialises in high-net-worth structures, family offices, and succession planning. At director level, Luz María Calvo assists domestic and foreign clients with corporate reorganisations, business structures, and resolving disputes with Chile’s tax authorities; while Tomás Larraín and Florencia Oneto are the associates to note. Former senior associate Beatriz Bustos departed the firm in January 2025.

Tax Advisors is a specialised tax advisory legal practice that regularly defends administrative and civil tax matters. With notable expertise in family companies, the practice assists with estate management issues, asset transfers to new generations, and inheritance tax planning; the group is also increasingly involved in land tax issues. The department’s key practitioners are Christian Blanche Reyes, a specialist in taxation, family businesses, succession planning, and the organisational structures of family businesses in Chile and overseas; and Benjamín Bernstein, who is experienced in family tax planning, and company purchases and sales. At senior associate level, Felipe Scolari's workload covers family businesses, tax litigation, corporate taxation, inheritance matters and tax planning; while José Ignacio Pacheco is a 2024-promoted legal department director.

Arteaga Gorziglia & Cia Abogados fields specialists in tax advice, designing tax strategies, tax planning, defence-side taxpayer matters, and the resolution of tax controversies. Recent mandates include internal group reorganisations and the tax aspects of domestic and international M&A transactions; the team is also increasing sought out by family offices to structure their overseas investments. Group head Andrés Ossandón assists both companies and individuals with tax planning and litigation, particularly in the retail, real estate, energy and infrastructure sectors. Ossandón is also experienced in M&A taxation, cross-border matters, and the application of tax treaties so as to avoid double taxation. At associate level, Gonzalo Ferraz De Andrade has ‘significant experience in complex tax and cross-border cases’.

Baker McKenzie Chile's ‘highly-specialised and agile team’ routinely acts for technology, finance, pharmaceutical and mining companies on tax mandates. The practice covers tax planning for M&A, finance and capital markets transactions; and benefits from the firm’s enviable regional and global network in relation to international tax work. It also assists with the resolution of tax disputes, including litigation before Chile’s High Courts. Heading the four-member department, Alberto Maturana is a longstanding international tax and tax planning specialist; and experienced associate Cristián Bonacic advises on the tax aspects of mining projects, along with manufacturing, financing, IT and banking matters. Bonacic also assists with tax controversy and tax administrative issues. Former associate Tomas Ceppi departed the firm in May 2024.

Delivering ‘solid legal advice on tax matters’, Baraona Marshall & Cía acts for domestic and foreign individuals, family offices, institutional investors, and privately-held and open-stock corporations. Through the firm’s BM Corp team, the practice specialises in tax compliance services, tax audits, accounting and business process outsourcing (BPO) services. The five-member tax group is also experienced in international taxation. ‘Very skilled and quick to respond’, the practice of team head Alejandro Abuyeres covers tax advisory work, dispute resolution and litigation; while Carlos Peña is director of the firm’s international tax practice.

‘Committed to delivering quality results’, CEPD's four-member tax department is experienced in international taxation, domestic and cross-border operation-related tax planning, and the tax aspects of financing and M&A. The team also assists high-net-worth individuals with wealth management matters, and acts for both individuals and companies in tax litigation. The group, which additionally works alongside the mid-sized firm’s banking and finance, M&A, real estate, antitrust and litigation specialists, is led by corporate tax, wealth management, investment fund and real estate tax expert, Juan Pablo Fell. The associates to note are senior Juan Pablo Obaid, who has ‘extensive technical knowledge’; and Santiago Valenzuela Prado, whose recent experience includes reorganisation-related tax work. Former associate María Antonia Serrano departed the firm in June 2024.

Jara del Favero Abogados fields a ‘great team with tremendous capabilities and great availability’. The seven-strong practice assists high-net-worth families, as well as agriculture, construction and real estate companies, with asset reorganisations, cross-border transactions and tax compliance. It also advises family estates, and investment and operating companies, on tax planning; and routinely acts before Chile’s tax authorities and tax courts. Veteran tax and corporate law specialist, Rafael Valdivieso Ruiz-Tagle, covers both tax advisory matters and tax litigation; and senior associate Martín Hudson Correa is experienced in tax planning, land tax, and tax controversies before the Internal Revenue Service and the Tax and Customs Courts.

With ‘deep knowledge of the tax system’, Larrain y Asociados Abogados' four-member practice is particularly experienced in tax litigation, as well as audits conducted by the Chilean Tax and Customs Authorities. The team also comprises experts in business-related tax structuring businesses, its experience encompassing income tax, VAT, stamp tax and withholding tax. ‘Recognised for his expertise in the tax field’, department head Víctor Manuel Avilés specialises in tax planning; while in the associate ranks, Manuel Larrain's workload includes tax and customs issues, and Francisca Peña is a March 2024 recruit from Pérez-Iñigo Ugarte & Baraona Abogados. Former associate Eduardo Irribarra exited the firm in September 2024.

Advising on a full range of tax matters, Lembeye‘s three-member practice covers tax advisory work, M&A-related strategic tax planning, and structuring inbound and outbound investments. The group’s cross-border taxation expertise encompasses double taxation treaties, withholding tax optimisation and foreign tax credit accreditation; while its tax litigation and dispute resolution track record includes representing domestic and international clients before Chile’s tax and customs authorities. The department is led by tax structuring, cross-border deal and regulatory compliance specialist, Evelyn Sepúlveda, a former MBC Abogados partner, whose ‘experience is first class’. In the associate team, 2024 hire Clemente Pinto, previously at Fuensalida & Del Valle Abogados, advises on corporate tax, business restructuring, tax planning, and wealth management solutions for business groups and high-net-worth individuals; and Daniela Casanova is a 2024 recruit from Barros & Errázuriz, who focuses on tax and corporate matters.

Home to a ‘highly-competent, professional team for tax matters’, the lawyers, auditors and accountants at mid-sized law firm PAGBAM Schwencke Chile have significant experience in project finance, investments, M&A, tax restructuring, litigation, planning and compliance. Bárbara Neyra's tax law practice covers domestic and foreign tax issues, business operations, inbound and outbound investments, reorganisations and wealth management; while Neyra’s sector experience encompasses finance, retail, viticulture and IT. Key associate Maximiliano Concha focuses on tax planning for both domestic and global transactions, including M&A.

The six-member team at specialised tax boutique PTL | Prieto Tax & Legal routinely assists with business structuring, international taxation, tax planning and defence-side tax matters before Chile’s IRS. Other key areas range from inheritance and transaction-related taxation, to tax recovery procedures. Co-leading the practice, José Miguel Prieto is a highly-regarded national and international tax law specialist, whose track record includes structuring and reorganising businesses, corporate tax planning, tax due diligence, compliance and tax lawsuits; María José López is an international taxation expert; and Harry Ibaceta, a former national director at the Chilean IRS’ Large Taxpayers Directorate. In the associate group José Tomás Adriasola is an experienced corporate tax lawyer.

Puente Sur's ‘lawyers are extremely proactive and manage client relationships very well’. The eight-strong team covers M&A structuring, transfer pricing planning, tax compliance, VAT recovery procedures and tax policy-related lobbying. The firm is also a member of The Praxity Alliance, a global alliance of independent accounting and consulting firms. Department leader Ignacio Gepp, who ‘stands out for his exceptional handling of the firm’s tax practice’, specialises in corporate tax, M&A deal-related VAT structuring, audit procedures and transfer pricing litigation. The team further includes advisory unit manager and transfer pricing expert, José María Cabrera.

Providing tax, compliance, corporate and accounting services, boutique legal practice Russi & Eguiguren | Quadrant has significant experience in advising wealth management clients - such as high-net-worth individuals and families. The multidisciplinary group also acts for privately-owned companies and fiduciaries, as well as foundations that preserve, manage and transfer wealth; its expertise includes tax controversies, and estate, gift and transfer tax planning. Recent mandates include assisting Peruvian agribusiness group, Grupo Rocio with structuring tax-efficient vehicles. Co-leading the department, Gonzalo Rivera is a longstanding tax and wealth advisory specialist; and Carlos Vergara W assists with defence-side administrative and judicial tax cases, corporate structuring and business reorganisations, and wealth structuring and reorganisation.

Founded in 2018, ARH Abogados‘ tax and private wealth group has ‘excellent tax knowledge both at national and international levels’. The group advises on the tax structuring of domestic and overseas corporate operations, mergers and divisions, as well as transfer pricing, offshore structures, tax litigation and generational transfers; it is also increasingly mandated to implement investment structures in Canada, the US, Spain, Luxembourg and New Zealand (among other jurisdictions). The 14-strong practice is led by founding partner and former Del Río, Infante & Méndez partner, Pablo Ramírez Molina, who acts for Chilean and foreign clients on the development of their businesses, as well as M&A, due diligence, tax planning, and company and asset reorganisations. Experienced director Catalina Brautigam Lagomarisno assists with due diligence, company and family asset planning, and defence-side taxpayer work.

The 15-strong tax team at AVC Partners covers corporate taxation, international tax and tax advisory work; and on the corporate restructuring side, the group advises on franchises, mergers, divisions, acquisitions and due diligence processes. Wealth management, indirect taxation (including VAT), and representation before the Chilean Internal Revenue Service all constitute additional key areas. In 2024, the firm launched a tax litigation practice. Paula Abugattas, Jaime Castillo and Javier Valdivieso are highly-regarded tax law experts; while key associate María Isidora Calaf advises on corporate matters, tax law and litigation. Former associates Victor Tabilo and Pamela Vásquez left the firm in July 2024.

A ‘firm that places legal innovation at the core of its business’, Albagli Zaliasnik's five member team is experienced in tax and estate planning, private client services, investment tax modelling, financing-related taxation, and tax structuring for acquisitions, divestments and company sales. The group also fields specialists in intra-group restructuring, family offices, transfer pricing and dispute resolution. It additionally advises high-net-worth individuals who have assets abroad, on compliance with Organisation for Economic Co-operation and Development regulations. The practice’s principal figures are corporate law head Álvaro Rosenblut; firm founder Rodrigo Albagli; and tax group director Andrea Bobadilla, who focuses on estate planning, private clients, corporate restructuring and cross-border investments.

Established in October 2023, boutique tax law firm Alvarado y Cia ‘goes above and beyond to ensure the process is carried out with excellence’. The five-member practice assists with domestic and international tax structuring, as well as tax planning, audits, and administrative procedures before Chile’s tax authorities. The workload of firm founder and former MBC Abogados partner, Nicolás Alvarado, includes local and international taxation, corporate reorganisations, and the application of international conventions. Providing key support, senior associate María Pilar Diez routinely assists with domestic and international deal-related tax structuring, tax planning, audits, and administrative procedures.

Co-launched in July 2024 by former Albagli Zaliasnik director David Ancelovici and senior associate Pablo Trucco, Ancelovici & Trucco is a boutique firm that specialises in asset structuring and management, investment optimisation, international taxation and cross-border tax matters - including compliance with international regulations. The team also covers tax audits, Chilean Internal Revenue Service (SII) processes and transaction-related taxation. Ancelovici advises on cross-border investments and international taxation, while Trucco assists with national and international business reorganisations, as well as estate planning. The practice also includes associate Elisabet Pinto, an adviser to business groups on corporate structures, who also assists family groups with estate planning and management.

Acting particularly for fintech, technology, mining, investment and real estate sector clients, Aninat Abogados' four-member team routinely assists with tax-related risks, tax-efficient structures, and tax audits and lawsuits. The practice is also experienced in corporate and tax restructuring, M&A taxation, compliance and tax contingency-related due diligence. It additionally covers international transactions and double taxation treaties; and the team is increasingly mandated by individuals and family offices to advise on wealth protection and fiscal restructuring. The group’s key practitioners are tax and corporate law expert María Eugenia Sabbagh, who leads the firm's venture capital and privacy equity offering; firm founder Luis Alberto Aninat; and consultant Felipe Le Fort, who focuses on general tax advisory matters, tax litigation, Internal Revenue Service of Chile (SII) procedures, and asset and inheritance restructuring.

Specialised tax law firm Bustos Tax & Legal acts for large, medium and small companies - as well as multinational corporations, foreign investors, law firms, and individuals - on significant tax matters. The multidisciplinary team of lawyers and accountants assists with identifying potential tax issues, compliance and tax optimisation work; additionally, as regards international taxation, the practice fields specialists in double taxation agreements, foreign legislation, international guidelines, transfer pricing, international restructurings and expatriate matters. The team is led by firm founder and former Tax Advisors partner, Claudio Bustos Alvarado, an expert in tax advisory work, tax planning and corporate business; while Mario Piña has over 15 years’ experience in tax advisory and compliance matters. Raised to partner during 2024, Thamars Vega is experienced in tax compliance, consulting and litigation.

Acting for both corporations and individuals, Fontaine & Cía assists with designing and implementing business-related tax structures. The practice also covers tax litigation. Firm founder and tax practice head Hernán Fontaine is sought out by real estate, construction, insurance, industrial and commercial sector clients to assist with tax matters; senior associate Ana María Severin, in turn, routinely represents clients in audits and administrative proceedings before the tax authorities. Former director Javier Cortés departed the firm in June 2024.

The tax practice at Grant Thornton Chile (a member of UK-based multinational professional services network Grant Thornton International), spans the technology, financial services, energy, real estate, construction, commerce and food sectors (among others). The team’s coverage ranges from domestic and international tax advice, corporate reorganisations, mergers, spin-offs and transformations, to capital and asset contributions. It also assists with administrative procedures, audits, and litigation involving Chile’s Internal Revenue Service (IRS). Practice head Nicolás Alegría advises national and international companies from the finance, banking, real estate, and e-commerce sectors on tax matters; while Oliver San Juan's workload encompasses double taxation treaties, due diligence, corporate restructuring, Chilean IRS matters, tax audits, and litigation before Chile’s Tax and Customs Court.

Lathrop Mujica Herrera & Diez Abogados' ‘team consistently exceeds client expectations’. The three-member team advises on tax planning and regulatory compliance, as well as audits before the Chilean Internal Revenue Service (IRS). A former partner at Recabarren & Asociados until May 2024, José María Diez acts for companies and family groups on corporate reorganisation-related tax matters, family tax planning, Chilean IRS audit processes, and judicial procedures before the Tax and Customs Courts; the practice of fellow founding partner and corporate team head Fernando Lathrop Aubert also includes tax work. At senior associate level, María Fernanda Heusser focuses on domestic and international taxation.

Maira Vial Abogados' ‘level of knowledge and expertise are undeniable’. Acting for both multinational corporations and high-net-worth individuals, the practice covers cross-border transactions, tax planning, tax compliance and VAT, as well as international taxation, corporate income, M&A-related taxation, and Servicio de Impuestos Internos (Chilean IRS) audits. The four-member department is led by Felipe Errázuriz, who has ‘significant experience in tax law’, while Manuela Ríos is the associate to note.

‘Recommended without hesitation to any company needing advice in Chile’, boutique firm Misraji&Béjar focuses on tax planning, tax advisory work, family businesses, high-net-worth individuals, and investment and financing-related tax issues. Recent mandates include assisting construction company FAI Perú with the tax structuring for a real estate project development. The team, which also assists with Chilean clients’ foreign investments and asset protection, is headed up by firm founder Camilo Béjar, who advises on investment, financing, acquisition and company sale-related tax issues, as well as family group restructurings, tax litigation and corporate and business restructurings.

Mandated by medium-sized companies and large national and international corporations, Morales & Besa has notable experience in business structuring-related tax matters, particularly in relation to foreign investments. The team’s expertise extends to transaction, M&A and joint venture-related taxation, as well as due diligence, corporate restructurings and project finance. It also assists with matters before the Chilean Tax Authority, along with tax litigation before the Tax and Customs Courts. Santiago Martínez is a highly-regarded tax specialist, whose experience includes representing clients before Chile’s municipalities and Tax Courts; and counsel Gracia Curtze, who acts for corporate clients and family offices on M&A, and financial and accounting issues.

Vermehren y Companía Abogados’ tax practice is sharply focused on advising closely held business groups, high-net-worth individuals, and mid-sized corporates on tax-efficient structuring, reorganisations, and transactional planning. It is particularly active in matters involving family offices, cross-border operations and succession planning. Pablo Vermehren  brings a long-standing reputation in tax and corporate law, regularly guiding clients through complex M&A and restructuring processes. He is supported by newly appointed (May 2025) tax director Pablo Fuentes, who handles national and international tax consultancy, tax compliance, reorganisations, and representation before the IRS, Treasury, and tax and customs courts; and associate María Paz Rojas, whose practice includes estate planning, asset management, and tax issues linked to real estate and corporate transactions.