Chile's headline corporate income tax (CIT) rate is 25 or 27.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 19. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Under Law 21.210 (effective 2020), an individual acquires Chilean tax residence by remaining in Chile - continuously or not - for periods totaling more than 183 days within any 12-month period; this is a purely objective day-count test that replaced the older six-consecutive-month/two-calendar-year rule (some secondary sources still cite the outdated pre-2020 test - confirm against current SII guidance). Separately, an individual can acquire Chilean tax domicile earlier - potentially from the first day of entry - if they move with their family, purchase or rent a home, enroll children in local schools, and arrive under a Chilean employment contract, reflecting genuine intent to remain. Foreign residents/domiciled individuals are taxed only on Chile-source income for their first three years (extendable to six on application), after which worldwide income applies.
Under Article 41 G of the Income Tax Law (effective 2016), passive income of a foreign entity controlled directly or indirectly by a Chilean resident is attributed to the Chilean controller on an accrual basis - control is defined broadly, including acting-in-concert arrangements. The rule applies only where the CFC's passive income exceeds 10% of its total revenue in the period (if passive income exceeds 80% of revenue, the entire revenue is deemed passive), and only where the Chilean taxpayer's aggregate passive income from all CFCs exceeds UF 2,400 (roughly USD 100,000) in the year. A tax credit is available for foreign tax already paid.
Chile's thin capitalization rule applies to related-party cross-border debt: where a Chilean entity's total annual indebtedness (domestic and foreign, related or unrelated) exceeds a 3:1 debt-to-equity ratio, a 35% tax applies to interest and related financial charges on the excess cross-border related-party debt that was taxed at a reduced withholding rate (e.g., the 4% rate for foreign bank loans, or reduced DTT rates) - notably, the interest remains tax-deductible under general rules even where this excess tax applies.
Chile has approximately 37 double tax treaties in force, including a comprehensive treaty with the United States effective since 2024 (a notable recent addition - the US-Chile treaty took decades to ratify). Chile has no comprehensive treaty with Germany.