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Netherlands: Remote training services treated as business profits under Chile income tax treaty

Unless such services involve know-how, in which case they may be treated as royalties

July 28, 2026

The Chilean Internal Revenue Service issued Ruling No. 1418 (dated June 10, 2026), providing that remote training services provided by a Netherlands-resident service provider to a Chilean resident generally are treated as business profits under the Chile–Netherlands income tax treaty, unless they involve know-how, in which case they may be treated as royalties.


For more information, contact a KPMG tax professional in the Netherlands:

Paul te Boekhorst | teboekhorst.paul@kpmg.com  

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