2026 tax reform: Law No. 21,850 was published on 17 October 2026 and, as a general rule, applies from 1 November 2026. The first deadlines are already running.Let's talk →
Sebastián Imbert, Asociado — C&C Contadores Auditores

Sebastian Imbert

Associate

Public Accountant and Auditor, USACH · Master in Taxation, Adolfo Ibáñez University

Public Accountant and Auditor from the University of Santiago, Chile (USACH), Master in Taxation from Adolfo Ibáñez University (2026) and Diploma in Taxation from the same university (2023). He has nine years of experience in tax consulting and compliance, all at C&C: he joined in March 2017. Professional level English.

It serves foreign investors and individuals without domicile or residence in Chile, as well as subsidiaries and branches of foreign parent companies, and corporations and SMEs in various sectors. Its services range from cross-border tax consulting and structuring to corporate and personal tax compliance—Form 22, tax returns, and tax regime selection—and include due diligence Tax and compliance reviews. This person handles bilingual tax and accounting reporting to counterparties abroad.

Where it contributes most is on two fronts: corporate and international taxation —application of treaties to avoid double taxation, transfer pricing and taxation of non-residents—, and business reorganizations and choice of regime, between the semi-integrated and the Pro Pyme, with a focus on the effective tax burden and how the 2026 tax reform (Law No. 21,850) affects it.

She is part of the tax and consulting team at C&C Contadores Auditores, serving English-speaking clients. Learn about Tax Compliance →

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