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15. Exiting: Chile

Exiting Chile: selling a Chilean company or a foreign holding that owns one, winding a company down through dissolution, liquidation and termination of business with the SII, returning capital and taking profits out through the formal FX market, with the tax cost of each route tied to the official text.

Investor view. Chile guarantees by law that capital and net profits can leave once taxes are paid, with no holding period and a free exchange market, and the 2026 reform cuts the cost of exit by ending the tax on listed share gains and opening a 10 percent window on old retained profits.

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