2026 Tax Reform · NSS Analysis

The mega-reform, measure by measure

It was passed by Congress on August 4th, but it is not yet law. And it is upon publication, not before, that each deadline begins to run.

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No windows have opened yet: the law has not yet been published in the Official Gazette

Estado de la Ley de ReconstrucciónStatus of the Reconstruction LawStatus da Lei de Reconstrução《重建法》进展

Actualizado 14 sep 2026Updated Sep 14, 2026Atualizado em 14 set 2026更新于2026年9月14日

Completado · 4 agoCompleted · Aug 4Concluído · 4 ago已完成 · 8月4日
Despachada por el CongresoPassed by CongressAprovada pelo Congresso国会已通过

El Senado aprobó el informe de la Comisión Mixta, 27 votos contra 22.The Senate approved the Joint Committee report, 27 votes to 22.O Senado aprovou o relatório da Comissão Mista, por 27 votos a 22.参议院以27票对22票通过了联合委员会报告。

CompletadoCompletedConcluído已完成
Vetos del EjecutivoExecutive vetoesVetos do Executivo行政否决

Zanjados en el Congreso: anatocismo, derecho al olvido financiero y pago a pymes en 30 días.Settled in Congress: anatocism, the financial right to be forgotten and 30-day payment to SMEs.Resolvidos no Congresso: anatocismo, direito ao esquecimento financeiro e pagamento a PMEs em 30 dias.已在国会解决：复利计息、金融被遗忘权以及30天内向中小企业付款。

Completado · 14 agoCompleted · Aug 14Concluído · 14 ago已完成 · 8月14日
Tribunal ConstitucionalConstitutional CourtTribunal Constitucional宪法法院

Acogió en parte los requerimientos: la invariabilidad tributaria quedó acotada y cayó la compensación por RCA ambientales anuladas.Partially upheld the challenges: tax invariability was narrowed and compensation for annulled environmental approvals (RCA) was struck down.Acolheu em parte os requerimentos: a invariabilidade tributária foi limitada e caiu a compensação por RCA ambientais anuladas.部分支持了违宪审查申请：税收稳定制度的适用范围被收窄，针对被撤销环境许可（RCA）的补偿条款被删除。

InminenteImminentIminente即将进行
Publicación en el Diario OficialPublication in the Official GazettePublicação no Diário Oficial在《官方公报》上公布

Último trámite. Con la publicación —y solo entonces— empieza a correr cada plazo.The final step. Every deadline starts running upon publication, and only then.Último trâmite. Com a publicação, e somente então, começa a correr cada prazo.最后一步。只有在正式公布后，各项期限才开始计算。

Ninguna ventana ha empezado a correr todavía.No window has started running yet.Nenhuma janela começou a correr ainda.目前尚无任何窗口期开始计算。 Las donaciones, el FUT histórico, la condonación con el SII y la repatriación se cuentan desde la publicación en el Diario Oficial, hoy inminente, no desde la aprobación.Gifts, the historical FUT, SII debt relief and repatriation are counted from publication in the Official Gazette, now imminent, not from approval.As doações, o FUT histórico, a anistia com o SII e a repatriação contam a partir da publicação no Diário Oficial, hoje iminente, e não da aprovação.赠与、历史FUT、SII债务减免和资本回流的期限均自在《官方公报》公布之日起计算（目前即将公布），而非自法案通过之日起计算。

Analysis by topic

The Reconstruction Act is not just a single change: it is a package. It lowers the corporate tax rate, reintegrates the system, opens temporary windows to regularize capital and debts, and cuts the gift tax in half for high-net-worth families.

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50% reduction in donation tax in Chile

The Reconstruction Bill reduces the donation tax by 50% for one year. Who qualifies, how much you save, and what the SII audits.
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Empresas

Historical FUT: the 10% window for withdrawing profits

A temporary window allows paying 10% on historical FUT (RAI and STUT) and releasing accumulated profits. How it works and who it benefits.
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Capital repatriation: the 10% window for 12 months

Regularize undeclared assets abroad with a single tax of 10% (or 7% if brought into Chile). 12-month period. Requirements and exclusions.
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People
Empresas

Optional 5% tax on DFL 2 rentals: what the pending reform proposes from the third home onward

Chile’s pending tax reform proposes an optional single 5% tax on DFL 2 rental income from the third home onward. Who it would apply to, how to elect it and what happens with the 27 bis VAT refund.
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Acciones

What article 107 of the Income Tax Law is and why it matters

The 2026 Tax Reform bill amends article 107 of the Income Tax Law and returns stock market capital gains, currently subject to a single 10% tax, to their status as non-taxable income. We review what changes, which requirements remain and how to assess moving positions without triggering avoidable taxes.
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People
Empresas

Waiver of debts with the SII: up to 100% of interest

180 days to regularize overdue tax debts until 2025, with up to 100% waiver of interest and 80% of penalties. Who is eligible and how.
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Empresas
People

Formal employment credit: how it lowers your tax when hiring

A credit against the Corporate Income Tax (IDPC) for hiring workers earning up to 12 UTM. Learn how it's calculated, its maximum amount, and how much it reduces your tax burden.
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Foreign Investment

Tax invariability: the return of DL 600 (25 years)

Chile reintroduces tax invariability for 25 years for investments over USD 50 million. How the contract with the State works and who it benefits.
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From 27% to 23%: the corporate tax reduction

Chile lowers corporate tax from 27% to 23% by 2029 and eliminates the 35% refund. How much your company saves and how to plan for the change.
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Total Reintegration: The End of the 35% Restitution

The Reconstruction Law eliminates the 35% restitution of the IDPC credit. What reintegration means and how much the owner who withdraws profits saves.
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Ventanas transitoriasTransitional windowsJanelas transitórias过渡性窗口期

Tu plazo todavía no empiezaYour deadline hasn't started yetSeu prazo ainda não começou您的期限尚未开始计算

La Ley de Reconstrucción abre cuatro ventanas con fecha de vencimiento. Ninguna se cuenta desde la aprobación en el Congreso: todas parten con la publicación en el Diario Oficial, que aún no ocurre.The Reconstruction Law opens four windows with an expiry date. None is counted from approval in Congress: they all start with publication in the Official Gazette, which hasn't happened yet.A Lei de Reconstrução abre quatro janelas com data de vencimento. Nenhuma é contada a partir da aprovação no Congresso: todas começam com a publicação no Diário Oficial, que ainda não ocorreu.《重建法》开放四个有截止日期的窗口期。所有期限都不是从国会通过之日起算，而是从在《官方公报》公布之日起算，而法律目前尚未公布。

VentanaWindowJanela窗口期DuraciónDurationDuração期限Empieza a correrStarts runningComeça a correr起算时间EstadoStatusStatus状态
Donaciones −50%Gifts −50%Doações −50%赠与 −50%Ver másSee moreVer mais查看更多12 meses12 months12 meses12个月Primer día del mes subsiguiente a la publicaciónFirst day of the second month after publicationPrimeiro dia do segundo mês após a publicação公布后第二个月的第一天No iniciadaNot startedNão iniciada未开始
FUT histórico · 10%Historical FUT · 10%FUT histórico · 10%历史FUT · 10%8 meses8 months8 meses8个月PublicaciónPublicationPublicação公布之日No iniciadaNot startedNão iniciada未开始
Condonación de deudas con el SIISII debt reliefAnistia de dívidas com o SIISII债务减免180 días180 days180 dias180天PublicaciónPublicationPublicação公布之日No iniciadaNot startedNão iniciada未开始
Repatriación de capitales · 10% / 7%Capital repatriation · 10% / 7%Repatriação de capitais · 10% / 7%资本回流 · 10% / 7%12 meses12 months12 meses12个月Tercer mes tras la publicaciónThird month after publicationTerceiro mês após a publicação公布后第三个月No iniciadaNot startedNão iniciada未开始

Para dimensionarlo:To put it in perspective:Para dimensionar:举例来说： si la ley se publicara en octubre, tu plazo para acogerte al FUT histórico vencería alrededor de junio de 2027, y la ventana de repatriación recién se abriría en enero. Preparar cualquiera de las dos toma semanas — valorizar bienes, ordenar registros, documentar el origen de los activos.if the law were published in October, your deadline to opt into the historical FUT would expire around June 2027, and the repatriation window would only open in January. Preparing either one takes weeks: valuing assets, putting records in order, documenting where the assets came from.se a lei fosse publicada em outubro, seu prazo para aderir ao FUT histórico venceria por volta de junho de 2027, e a janela de repatriação só se abriria em janeiro. Preparar qualquer uma das duas leva semanas: avaliar bens, organizar registros, documentar a origem dos ativos.如果法律在10月公布，您申请历史FUT的期限将在2027年6月左右届满，而资本回流窗口要到1月才开放。两者的准备工作都需要数周：资产估值、整理记录、证明资产来源。

TramitaciónLegislative processTramitação立法进程

Cómo llegamos hasta acáHow we got hereComo chegamos até aqui一路走来

La megarreforma entró al Congreso el 22 de abril y se despachó el 4 de agosto. Después pasó por los vetos y por el Tribunal Constitucional; hoy solo falta la publicación.The mega-reform entered Congress on April 22 and was passed on August 4. It then went through the vetoes and the Constitutional Court; now only publication remains.A megarreforma entrou no Congresso em 22 de abril e foi aprovada em 4 de agosto. Depois passou pelos vetos e pelo Tribunal Constitucional; hoje só falta a publicação.这项大型改革于4月22日提交国会，8月4日获得通过。随后经历了行政否决和宪法法院审查，目前只差正式公布。

  1. 22 de abril de 2026April 22, 202622 de abril de 20262026年4月22日
    Ingresa el proyecto de Ley para la Reconstrucción Nacional y el Desarrollo Económico y Social (Boletín 18.216-05).The bill for the Law on National Reconstruction and Economic and Social Development is introduced (Bulletin 18.216-05).Dá entrada o projeto de Lei para a Reconstrução Nacional e o Desenvolvimento Econômico e Social (Boletim 18.216-05).《国家重建与经济社会发展法》草案提交国会（第18.216-05号公报）。
  2. 21 de mayo de 2026May 21, 202621 de maio de 20262026年5月21日
    La Cámara de Diputados lo aprueba en general y lo despacha al Senado.The Chamber of Deputies approves it in general and sends it to the Senate.A Câmara dos Deputados o aprova em geral e o envia ao Senado.众议院原则通过并将其送交参议院。
  3. 16 de julio de 2026July 16, 202616 de julho de 20262026年7月16日
    El Senado lo aprueba en particular por 26 votos contra 24, pasadas las 2:40 de la madrugada.The Senate approves it article by article, 26 votes to 24, after 2:40 a.m.O Senado o aprova na especialidade por 26 votos a 24, depois das 2h40 da madrugada.参议院以26票对24票逐条通过，时间已过凌晨2点40分。
  4. 21 de julio de 2026July 21, 202621 de julho de 20262026年7月21日
    La Cámara aprueba 27 de las 28 modificaciones del Senado. Una —la compensación municipal— pasa a Comisión Mixta.The Chamber approves 27 of the Senate's 28 amendments. One, the municipal compensation, goes to a Joint Committee.A Câmara aprova 27 das 28 modificações do Senado. Uma, a compensação municipal, vai para a Comissão Mista.众议院通过参议院28项修正中的27项。其中一项（市政补偿）提交联合委员会。
  5. 22 de julio de 2026July 22, 202622 de julho de 20262026年7月22日
    La Comisión Mixta resuelve la discrepancia y la Cámara aprueba su informe.The Joint Committee resolves the disagreement and the Chamber approves its report.A Comissão Mista resolve a divergência e a Câmara aprova seu relatório.联合委员会解决分歧，众议院通过其报告。
  6. 4 de agosto de 2026August 4, 20264 de agosto de 20262026年8月4日
    El Senado vota el informe de la Comisión Mixta por The Senate approves the Joint Committee report by O Senado vota o relatório da Comissão Mista por 参议院以27 votos contra 2227 votes to 2227 votos a 2227票对22票 y despacha la megarreforma del Congreso. and the mega-reform clears Congress. e a megarreforma é despachada pelo Congresso.表决通过联合委员会报告，大型改革法案完成国会审议。
  7. Agosto de 2026August 2026Agosto de 20262026年8月
    El Congreso aprueba los vetos del Ejecutivo —anatocismo, derecho al olvido financiero y pago a pymes en 30 días—, todos en materia financiera.Congress approves the Executive's vetoes (anatocism, the financial right to be forgotten and 30-day payment to SMEs), all of them on financial matters.O Congresso aprova os vetos do Executivo (anatocismo, direito ao esquecimento financeiro e pagamento a PMEs em 30 dias), todos em matéria financeira.国会通过行政否决（复利计息、金融被遗忘权和30天内向中小企业付款），均属金融事项。
  8. 13–14 de agosto de 2026August 13 to 14, 202613 e 14 de agosto de 20262026年8月13日至14日
    El Tribunal Constitucional acoge parcialmente los requerimientos: The Constitutional Court partially upholds the challenges: O Tribunal Constitucional acolhe parcialmente os requerimentos: 宪法法院部分支持违宪审查申请：acota la invariabilidad tributariait narrows tax invariabilitylimita a invariabilidade tributária收窄税收稳定制度 y declara inconstitucional la indemnización por Resoluciones de Calificación Ambiental anuladas. and declares unconstitutional the compensation for annulled Environmental Qualification Resolutions. e declara inconstitucional a indenização por Resoluções de Qualificação Ambiental anuladas.，并宣布针对被撤销的环境资质决议的赔偿条款违宪。
  9. PendientePendingPendente待定
    Promulgación y publicación en el Diario Oficial. Recién ahí empieza a correr cada plazo.Enactment and publication in the Official Gazette. Only then does each deadline start running.Promulgação e publicação no Diário Oficial. Só então começa a correr cada prazo.颁布并在《官方公报》上公布。届时各项期限才开始计算。
Vetos y Tribunal ConstitucionalVetoes and Constitutional CourtVetos e Tribunal Constitucional行政否决与宪法法院

Qué definieron los dos últimos filtrosWhat the last two filters decidedO que os dois últimos filtros definiram最后两道关卡决定了什么

Que el Congreso despachara la megarreforma no cerró el texto: después pasó por dos filtros que sí lo modificaron antes de su promulgación.Congress passing the mega-reform did not close the text: it then went through two filters that did change it before enactment.O fato de o Congresso ter aprovado a megarreforma não fechou o texto: depois ele passou por dois filtros que o modificaram antes da promulgação.国会通过大型改革并不意味着文本定稿：此后它又经过两道关卡，在颁布前被修改。

01

Los vetos del EjecutivoThe Executive's vetoesOs vetos do Executivo行政否决

El Ejecutivo observó tres normas antes de promulgar y el Congreso las zanjó. Las tres eran de materia financiera, no tributaria:The Executive objected to three provisions before enactment and Congress settled them. All three concerned financial matters, not taxes:O Executivo vetou três normas antes de promulgar e o Congresso as resolveu. As três eram de matéria financeira, não tributária:行政部门在颁布前对三项条款提出否决，国会已作出裁决。这三项均属金融事项，而非税务事项：

  • AnatocismoAnatocismAnatocismo复利计息 — el cobro de intereses sobre intereses.: charging interest on interest.: a cobrança de juros sobre juros.：对利息再计收利息。
  • Derecho al olvido financieroFinancial right to be forgottenDireito ao esquecimento financeiro金融被遗忘权 — la eliminación de deudas del registro.: removing debts from the registry.: a eliminação de dívidas do registro.：将债务从登记中删除。
  • Pago a pymes en 30 días30-day payment to SMEsPagamento a PMEs em 30 dias30天内向中小企业付款 — el plazo máximo garantizado.: the guaranteed maximum payment term.: o prazo máximo garantido.：保证的最长付款期限。
02

El fallo del Tribunal ConstitucionalThe Constitutional Court rulingA decisão do Tribunal Constitucional宪法法院的裁决

La oposición presentó tres requerimientos y, en agosto de 2026, el Tribunal los acogió en parte.The opposition filed three challenges and, in August 2026, the Court partially upheld them.A oposição apresentou três requerimentos e, em agosto de 2026, o Tribunal os acolheu em parte.反对派提出了三项违宪审查申请，宪法法院于2026年8月部分予以支持。 Acotó la invariabilidad tributariaIt narrowed tax invariabilityLimitou a invariabilidade tributária收窄了税收稳定制度 —el contrato que fija las condiciones impositivas por 10, 15 o 20 años según el monto, y que aplica solo a grandes proyectos de inversión— y declaró inconstitucional la indemnización al inversionista cuando un tribunal anula una Resolución de Calificación Ambiental. (the contract that locks in tax conditions for 10, 15 or 20 years depending on the amount, and applies only to large investment projects) and declared unconstitutional the compensation to investors when a court annuls an Environmental Qualification Resolution. (o contrato que fixa as condições tributárias por 10, 15 ou 20 anos conforme o valor, e que se aplica apenas a grandes projetos de investimento) e declarou inconstitucional a indenização ao investidor quando um tribunal anula uma Resolução de Qualificação Ambiental.（即根据投资金额锁定10年、15年或20年税收条件的合同，仅适用于大型投资项目），并宣布法院撤销环境资质决议时对投资者的赔偿条款违宪。

Esas normas no se incorporarán al texto que se promulgue. El resto del paquete —la rebaja de tasas y las cuatro ventanas transitorias— quedó en pie.Those provisions will not be part of the enacted text. The rest of the package, the rate cuts and the four transitional windows, still stands.Essas normas não serão incorporadas ao texto promulgado. O restante do pacote, a redução de alíquotas e as quatro janelas transitórias, continua de pé.这些条款不会纳入颁布的文本。其余内容（税率下调和四个过渡性窗口期）仍然有效。

Impuesto de Primera CategoríaFirst Category TaxImposto de Primeira Categoria第一类所得税

Del 27% al 23%, año por añoFrom 27% to 23%, year by yearDe 27% a 23%, ano a ano从27%降至23%，逐年下调

La rebaja es gradual y viene amarrada al fin de la restitución del 35%: a medida que baja la tasa de la empresa, sube el crédito que aprovecha el dueño al retirar utilidades.The cut is gradual and tied to the end of the 35% restitution: as the company's rate goes down, the credit the owner can use when withdrawing profits goes up.A redução é gradual e está atrelada ao fim da restituição de 35%: à medida que a alíquota da empresa cai, aumenta o crédito que o dono aproveita ao retirar lucros.税率逐步下调，并与35%返还机制的取消挂钩：企业税率越低，股东提取利润时可抵免的额度就越高。

2026 · Hoy2026 · Today2026 · Hoje2026 · 目前
27%
Con restitución del 35%With 35% restitutionCom restituição de 35%含35%返还
2027
25,5%
Crédito 70%70% creditCrédito de 70%抵免70%
2028
24%
Crédito 80%80% creditCrédito de 80%抵免80%
2029 →
23%
Crédito 100% · integración total100% credit · full integrationCrédito de 100% · integração total抵免100% · 完全一体化
FAQs

Frequently asked questions

Is the 2026 Tax Reform already law?

Not yet. On August 4, 2026, Congress passed the Reconstruction Act, but for it to become law, the President must promulgate it and it must be published in the Official Gazette. Until that happens, none of its measures are in effect and no deadlines have begun to run.

Why do they call it a "mega-reform"?

Because it is not just a change, it is a package. The Reconstruction Act lowers the corporate tax, reintegrates the tax system, opens four temporary windows to regularize capital and debts, cuts the gift tax in half, and modifies the treatment of stock market capital gains, among other matters. The press dubbed it a "mega-reform" due to its scope: it is the most comprehensive tax package in over a decade.

What is the Reconstruction Act?

This is the name given to the National Reconstruction and Economic and Social Development Bill (Bill 18.216-05), introduced to Congress on April 22, 2026. It combines permanent tax measures, such as the corporate tax cut, with temporary measures linked to financing reconstruction.

When does the 23% corporate tax take effect?

The reduction is gradual: 25.5% in 2027, 24% in 2028, and 23% from 2029 onwards. The 2026 tax year remains at 27%. In parallel, the 35% restitution is being eliminated, so the credit available to owners when withdrawing profits will rise to 70% in 2027, 80% in 2028, and 100% from 2029.

What is the deadline for donating with the 50% discount?

The window lasts 12 months, but it is counted from the first day of the second month after its publication in the Official Gazette, which has not yet occurred. Therefore, there is no closing date yet. What you should do now is the preliminary work: valuing assets and organizing your family structure, which is what takes weeks.

What happens if the Constitutional Court rejects part of the mega-reform?

The Constitutional Court has already ruled: in August 2026, it partially accepted the challenges. It limited tax stability, which now applies only to large investment projects, and declared the compensation for annulled Environmental Qualification Resolutions unconstitutional; those provisions will not be included in the final text. The rest of the package (the rate reductions and the temporary windows for gifts, FUT, and repatriation) was not challenged and still stands.

What should be done now, before it is published?

Preparation. Almost all windows require preliminary work that takes weeks: valuing assets, organizing accounting records, and documenting the origin of offshore assets. Those who arrive prepared can act on day one; those who start from scratch once it is published will be cutting it close. This work is valuable regardless of when the law is published.

Por dónde partirWhere to startPor onde começar从哪里开始

Qué hacer ahora, según tu casoWhat to do now, based on your situationO que fazer agora, conforme o seu caso根据您的情况，现在该做什么

Las ventanas se abren para todos el mismo día. La diferencia la hace quién llega con el trabajo hecho.The windows open for everyone on the same day. The difference is who arrives with the work already done.As janelas se abrem para todos no mesmo dia. A diferença está em quem chega com o trabalho feito.窗口期对所有人同日开放，区别在于谁提前做好了准备。

01 — Empresa01 · Company01 · Empresa01 · 企业

Tienes utilidades acumuladas sin retirarYou have accumulated profits you haven't withdrawnVocê tem lucros acumulados não retirados您有未提取的累积利润

Hay dos caminos que se comparan, no se suman: pagar el 10% del FUT histórico ahora, o esperar la reintegración total. Cuál conviene depende de tu tasa marginal y de los saldos en RAI y STUT. Es un cálculo, no una intuición.There are two paths to compare, not to combine: pay the 10% historical FUT tax now, or wait for full reintegration. Which one is better depends on your marginal rate and your RAI and STUT balances. It's a calculation, not a hunch.Há dois caminhos que se comparam, não se somam: pagar os 10% do FUT histórico agora ou esperar a reintegração total. Qual convém depende da sua alíquota marginal e dos saldos em RAI e STUT. É um cálculo, não uma intuição.有两条路径需要比较而非叠加：现在缴纳历史FUT的10%税款，或等待完全一体化。哪种更划算取决于您的边际税率以及RAI和STUT余额。这需要计算，而不是凭感觉。

Modelar el caso: 2 a 3 semanasModeling your case: 2 to 3 weeksModelar o caso: 2 a 3 semanas案例建模：2至3周

02 — Patrimonio familiar02 · Family wealth02 · Patrimônio familiar02 · 家族财富

Quieres ordenar la sucesión en vidaYou want to plan your succession during your lifetimeVocê quer organizar a sucessão em vida您希望生前安排好财产传承

La rebaja del 50% al impuesto a las donaciones permite adelantar el traspaso a hijos o cónyuge pagando la mitad. Antes hay que valorizar los bienes según normas del SII y definir la estructura de la donación.The 50% cut in gift tax lets you bring forward transfers to your children or spouse while paying half. First, the assets must be valued under SII rules and the structure of the gift defined.A redução de 50% no imposto sobre doações permite antecipar a transferência a filhos ou cônjuge pagando a metade. Antes, é preciso avaliar os bens segundo as normas do SII e definir a estrutura da doação.赠与税减半政策让您可以提前将财产转移给子女或配偶，只需缴纳一半税款。在此之前，需要按照SII规定对资产进行估值，并确定赠与结构。

Valorizar y estructurar: 3 a 5 semanasValuing and structuring: 3 to 5 weeksAvaliar e estruturar: 3 a 5 semanas估值与架构设计：3至5周

03 — Activos en el exterior03 · Assets abroad03 · Ativos no exterior03 · 境外资产

Tienes inversiones fuera de Chile sin declararYou have undeclared investments outside ChileVocê tem investimentos fora do Chile não declarados您在智利境外有未申报的投资

La ventana de repatriación permite regularizar pagando un impuesto único. El requisito que más demora es acreditar el origen lícito de los fondos — y esa ventana, además, recién se abre al tercer mes de publicada la ley.The repatriation window lets you regularize by paying a single tax. The requirement that takes longest is proving the lawful origin of the funds, and on top of that, this window only opens in the third month after the law is published.A janela de repatriação permite regularizar pagando um imposto único. O requisito que mais demora é comprovar a origem lícita dos recursos, e essa janela, além disso, só se abre no terceiro mês após a publicação da lei.资本回流窗口允许您通过缴纳一次性税款进行合规化。耗时最长的要求是证明资金来源合法，而且该窗口要到法律公布后的第三个月才开放。

Reunir documentación: 4 a 8 semanasGathering documentation: 4 to 8 weeksReunir documentação: 4 a 8 semanas收集文件：4至8周

Every case has a different window. Yours begins with the publication of the law.

We work with you to prepare the structure, valuation, and timelines so you can act on day one, not weeks later. Let’s talk before the bill becomes law.

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This content is for informational purposes only and does not constitute legal or tax advice. It is based on the text of the National Reconstruction and Economic and Social Development Act (Bill 18.216-05), passed by Congress on August 4, 2026, and reviewed by the Constitutional Court. The final text will be the version promulgated and published in the Official Gazette. Please consult on your specific case before making any decisions.