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Chile releases updated list of 'blacklisted' jurisdictions

12 March 2025

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Tax Alerts, National/Federal Taxation, G...

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Chile

Chilean tax authorities have updated the list of jurisdictions considered tax havens, following changes made in a tax compliance bill enacted in late 2024.These changes led to a reduced number of tax-haven jurisdictions, under updated criteria based on international transparency standards. In Exempt Resolution No. 30 of 6 March 2025, the Chilean Tax Authorities provide an updated list of jurisdictions deemed as tax havens for Chilean tax purposes. This development follows changes introduced in October 2024 under tax compliance bill Law No. 21,713. (For background, see EY Global Tax Alert, Chile enacts comprehensive tax compliance bill, dated 25 October 2024).The new...