Chilean Financial Investments in the U.S.: Changes with Tax Reform?

One of the major topics for Chilean (and Latin American) investors is passive income: dividends, interest, mutual funds, ETFs, and capital gains earned in the U.S.

With the entry into force of the Double Taxation Convention (DTC) between Chile and the U.S., and the new Trump 2025 tax reform, the landscape becomes more favorable — but also more technical.

The basics:

🎯 No more double taxation: the tax withheld in the U.S. can now be credited in Chile.

🎯 The FDII incentive remains, providing a tax deduction to U.S. companies that export services. If you export technology, digital content, or advisory from an LLC or C-Corp, you may qualify.

🎯 GILTI remains in effect: but it only affects U.S. corporations with active foreign investments, not individuals with direct financial investments.

🎯 Capital gains on stocks may be exempt in the U.S. if there is no “U.S. trade or business” and the structure is set up properly.

Do you have funds in the U.S.? The real question is not whether to invest — but how you are structured.

How are you handling it? Comment or write me directly.