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
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