Chile: Die Auslandsinvestitionen in Chile

Last Updated: 22 February 2017
Article by Marlene Brokering

In Chile werden die Rahmenbedingungen für Auslandsinvestitionen über das Gesetz Nr. 20.848 geregelt. Mit Blick auf dieses Gesetz ist es sinnvoll die Möglichkeiten eines ausländischen Investors, um in Chile zu investieren, aus rechtlicher Sicht zu erörtern.

Formen Kapital einzuführen:

Capitulo XIV:

Alle Investitionen, die einen Wert von 10,000 USD bis zu 5.000.000 USD haben, müssen über das sogenannte Capitulo XIV" der Zentralbank eingeführt werden. Dieses Capitulo beinhaltet alle Normen, die die Einfuhr von ausländischen Gütern nach Chile regelt, seien es Kredite, Zahlungen, Zufluss von Kapital oder eben Investitionen von mehr als 10,000 USD.

Gesetz Nr. 20.848:

Dieses Gesetz, welches am ersten Januar 2016 in Kraft getreten ist, gilt für alle Auslandsinvestitionen ab 5.000.000 USD. Diese Auslandsinvestoren können bei der Geschäftsstelle, die für die Beförderung von Auslandsinvestitionen zuständig ist, die Agencia de Promoción de la Inversión Extranjera", ein Zertifikat beantragen, das ihre Tätigkeit als Auslandsinvestitoren bestätigt. Damit wird ihnen der Transfer vom flüssigen Gewinn und investiertem Kapital erlaubt, Zugang zum Devisenmarkt geschaffen, um Devisen zu kaufen, das Recht wie ein nationaler Geldgeber behandelt zu werden eingeräumt und der Import von Kapitalgütern erlaubt. Alle diese Tätigkeiten, sind frei von der Mehrwertsteuer, falls die Auslandsinvestitionen die genannten Bedingungen erfüllen. http://www.investchile.gob.cl/wp-content/uploads/2016/02/SOLICITUD-DE-CERTIFICADO-DE-INVERSION.pdf

Für alle Investitionen, die einen Wert von 5.000.000 USD erreichen, können für einen Zeitraum von 4 Jahren, also bis 2020, eine unveränderliche Steuerbehandlung beantragt werden. Diese Regelung bestand schon in DL 600, die ausländische Investitionen regelte. Dafür hat man die Möglichkeit, einen unveränderlichen Steuersatz von 42 % für den Transfer von Gewinn ins Ausland zu beantragen. Aktuell beträgt die zusätzliche Steuer, die den Transfer von Gewinn ins Ausland besteuert, 35 %.

Des Weiteren können für Investitionen des Bergbaus über 5.000.000 USD eine Behandlung nach dem früheren Artikel 11 der Notverordnung 600 beantragt werden. Danach sind sie für die nächsten 15 Jahre nicht von jeglichen steuerlichen Änderungen, seien es Gehaltszuschläge, Pachten oder ähnliche Posten, betroffen. Weiterhin bleiben sie unberührt von Änderungen, die den Betrag oder die Form der Kalkulierungen von Patenten von Abbau und Untersuchen im Bergbau betreffen. Außerdem bleiben die Normen, die die steuerliche Ordnung explizit für Aktivitäten im Bergbau betreffen, unveränderlich.

Das verlangte Verfahren

Wenn eine natürliche Person in Chile eine Gesellschaft gründet, muss diese eine personalisierte Nummer für Auslandsinvestitoren beantragen, eine RUT. Diese Nummer wird dazu verwendet, um den angemessenen Steuersatz anzuwenden, wenn der Investor den Gewinn der Firma entzieht und ins Ausland transferiert.

Wenn es sich um eine ausländische Gesellschaft handelt, muss diese eine Person bevollmächtigen, die für die Gesellschaft eine RUT beantragt und die Gründung der Gesellschaft in Chile unterschreibt. Der Zweck dieser RUT ist der gleiche, wie der für eine natürliche Person. Die bevollmächtigte Person kann ein Ausländer oder Chilene sein und muss nicht unbedingt einen Wohnsitz in Chile haben. Die Vollmacht muss nach chilenischen Normen beglaubigt sein. Dazu ist es das einfachste, die Vollmacht vor dem chilenischen Konsulat des betreffenden Landes zu unterschreiben. Die Einholung der RUT dauert lediglich ein paar Stunden und wird vor dem chilenischen Steueramt vollzogen.

Der Verwalter der Gesellschaft in Chile kann entweder Chilene oder Ausländer, mit entsprechendem Arbeitsvisum und vorübergehendem oder festem Wohnsitz in Chile, sein.

Verschiedene Rechtsformen

  • Die Aktiengesellschaft (AG)
  • Gesellschaft mit beschränkter Haftung (GmbH)
  • Kommanditgesellschaft auf Aktien (KgaA)
  • Gemeinschaftsunternehmen
  • Zweigniederlassung

In Chile existiert kein Mindestkapital für Gesellschaften. Die Gründung einer Gesellschaft dauert rund einen Monat.

Folgende Steuern betreffen die Investitionen in Chile

Chilenische Unternehmen gehören der ersten Steuerklasse an. Dies bedeutet, dass ihre Gewinne mit einem Steuersatz von 24 % belastet werden. Die Gesellschafter der Unternehmen zahlen ihre Steuern erst dann, wenn sie ihre Gewinne aus der Firma ziehen. Wie hoch die Steuer ausfällt richtet sich nach der Höhe des Betrages, den sie aus der Firma ziehen, und nach der globalen Ergänzungssteuer, sofern es sich um natürliche Personen mit Wohnsitz in Chile haben. Ausländische Investoren werden mit einem zusätzlichen Steuersatz von 35 % auf den Transfer von Gewinnen besteuert. Die Gesellschafter der Unternehmer können, seien sie national oder ausländisch, die Steuern der ersten Steuerklasse, die die Firma für die ausgeschütteten Beträge gezahlt hat, als Kredit verwenden.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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