Chile (CL)
South America's most stable and developed economy, Chile stretches 4,300 km from the Atacama Desert to Patagonia.
Estate & Inheritance in Chile
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Chilean inheritance law is governed by the Código Civil (Libro III, De la sucesión por causa de muerte) and the Ley de Impuesto a las Herencias, Asignaciones y Donaciones (Ley 16.271). Chile has a forced heirship (asignaciones forzosas) system that protects spouses, descendants, and ascendants regardless of testamentary wishes. Inheritance tax (impuesto a las herencias) is levied on heirs, with rates and exemptions based on the relationship to the deceased and the value of assets received. Foreigners who die in Chile with assets in Chile are subject to Chilean succession law for those assets. Chilean nationals who die abroad leaving Chilean assets are also subject to Chilean law for those assets. Cross-border estates — where the deceased was a foreign national with assets in multiple countries — require coordination between Chilean and foreign legal systems. Engage a Chilean notario and an international estate lawyer for complex cross-border estates. The Registro Civil and Conservador de Bienes Raíces maintain property and succession records.
Intestacy — What Happens Without a Will
When a Chilean resident dies without a will (intestado), the Código Civil distributes the estate according to a fixed priority order: (1) First priority — Descendants (hijos, nietos): divide equally, with surviving spouse receiving a child's share but not less than 25% of the estate. (2) Second priority — Ascendants (parents, grandparents) and surviving spouse: divide equally. (3) Third priority — Siblings (hermanos): full siblings receive double the share of half-siblings. (4) Fourth priority — Other collateral relatives (up to 6th degree). (5) Fifth priority — Fiscal (the Chilean state). Surviving spouse rights: the surviving spouse receives a preferential share (cuarta conyugal) — no less than 25% of the estate regardless of the number of children. Common-law partners (convivientes civiles under Ley 20.830 Acuerdo de Unión Civil, AUC) have inheritance rights equivalent to a legal spouse. Unmarried partners without an AUC have no automatic inheritance rights under Chilean law — a will is essential.
Types of Valid Will
Holographic will
Testamento ológrafoA will written entirely by hand by the testator, signed and dated. Not witnessed. Valid under the Código Civil but rarely used due to risk of loss or forgery. Chile does not have a public holographic will registry — the document must be found after death.
Valid if written, signed, and dated entirely in the testator's own hand. Invalid if any part is printed or typed.
Not recommended for complex estates or foreigners — lack of notarial certification makes probate (posesión efectiva) harder and slower. Risk of disputes over authenticity.
Open public will
Testamento abierto (solemne)The most common and recommended will type in Chile. The testator dictates their wishes before a notario and three witnesses (or a judge in areas without notarial services). The notario drafts the document, which is read aloud, signed by all parties, and registered. One copy is held by the testator; the original remains in the notaría register.
Valid from execution. Registered in the Registro de Testamentos of the Servicio de Registro Civil e Identificación (registrocivil.cl) upon death.
Strongly recommended for expats — creates a clear public record. Explicitly name Chilean and foreign assets. Include instructions for digital assets (bank accounts, crypto, online businesses). Bring cédula/passport and a clear list of assets and beneficiaries.
Closed will
Testamento cerradoA sealed document containing the testator's wishes, presented before a notario and five witnesses who certify only that the testator presented the sealed envelope as their will — the content remains private. Opened only after death at the notaría or by a judge.
Valid if sealed and certified correctly. Registered at death.
Used where privacy of wishes is essential. Complex to execute — requires strict formalities. The notario certifies only the envelope, not the content.
Foreign will
Testamento otorgado en el extranjeroA will executed in another country by a foreign national or Chilean national, covering Chilean assets. Must comply with the formal requirements of the country where it was made (valid foreign will) or Chilean formalities. Must be apostilled and officially translated into Spanish to be probated in Chile.
Valid if compliant with foreign country's law and properly apostilled/translated. Chilean courts may apply Chilean forced heirship rules to Chilean assets regardless of foreign will terms.
Expats with assets in both Chile and their home country should consult both Chilean and home-country estate lawyers to ensure the wills are compatible and cover all assets without conflicts.
Forced Heirship
Chile has strict forced heirship rules (asignaciones forzosas) that cannot be overridden by a will: (1) Cuarta de legítimas (first quarter of the estate): reserved for legitimate heirs (hijos, surviving spouse, ascendants if no descendants) divided equally. (2) Cuarta de mejoras (second quarter): testator can allocate this among the same forced heirs in any proportion. (3) Cuarta de libre disposición (remaining quarter): testator can leave to anyone, including non-family members, charities, or friends. In practice, if there are children, at least 75% of the estate is reserved for forced heirs. Expats cannot use Chilean assets to leave everything to a partner or charity if forced heirs exist. Forced heirs can challenge a will that violates these rules (acción de reforma de testamento) within four years of the probate (posesión efectiva). AUC partners (civil union) are treated as forced heirs equivalent to a spouse.
EU Succession Regulation (Brussels IV)
Chile is not an EU member state and is not subject to the EU Succession Regulation (No. 650/2012, Brussels IV). However, EU nationals who die in Chile with assets in EU member states may have their EU estate governed by their EU home country's succession laws (or opt for the law of their nationality under Brussels IV). For Chile-side assets, Chilean law applies regardless. Practical implication: a German national living in Chile may have their Chilean estate governed by Chilean law (including forced heirship) and their German estate governed by German law or Brussels IV rules. Engage lawyers in both jurisdictions. The EU Succession Certificate (Europäisches Nachlasszeugnis) is not recognised in Chile — Chilean courts require their own posesión efectiva process.
Inheritance Tax
Chilean inheritance tax (Impuesto a las Herencias y Asignaciones, Ley 16.271) is paid by each heir on the value of their share received, not on the total estate. The tax is calculated on the net value of the inherited share after deductions. Tax rates range from 1% to 25% depending on the relationship to the deceased and the value received. Close family members (descendants, ascendants, surviving spouse/AUC partner) receive a significant tax-free allowance (tramo exento) of approximately 13.3 UTAs (unidades tributarias anuales — ~CLP $9,500,000 in 2026 at ~CLP $716,000/month UTA). More distant relatives and unrelated beneficiaries pay higher rates with smaller exemptions. Tax is paid to the SII within 2 years of the death or probate (posesión efectiva). Failure to pay results in interest (1.5%/month) and penalties.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / AUC civil union partner, descendants (children, grandchildren), ascendants (parents, grandparents) | ~CLP $9,500,000 tax-free (13.3 UTAs per heir in 2026) | 1% on first CLP $4,700,000 above allowance; graduated to 8% on amounts over CLP $565,000,000 |
| Siblings and their descendants (nephews, nieces) | ~CLP $4,750,000 tax-free (6.65 UTAs per heir in 2026) | 2% to 16% graduated scale (double the rate of close family for the same brackets) |
| Other relatives (cousins, uncles, aunts) and unrelated beneficiaries | ~CLP $2,375,000 tax-free (3.325 UTAs per heir in 2026) | 3% to 25% graduated scale (triple the rate of close family for the same brackets) |
The UTM/UTA basis means allowances change monthly/annually — confirm current values at sii.cl. Social housing (vivienda social) and CORVI/CORHABIT property is exempt from inheritance tax. Life insurance payouts are not subject to inheritance tax (paid directly to named beneficiaries outside the estate). APV (voluntary pension savings) and AFP death benefits (cuota mortuoria) have special tax treatment. Chilean inheritance tax obligations apply to Chilean assets regardless of the heir's nationality or residence. Foreign heirs must appoint a Chilean tax representative to interact with SII during the probate process.
Cross-Border & Multi-Country Estates
For expats with assets in multiple countries: (1) Chilean assets (real property, bank accounts, company shares registered in Chile) are subject to Chilean succession law — both probate (posesión efectiva) and inheritance tax — regardless of the testator's or heir's nationality. (2) Foreign-registered assets (overseas bank accounts, property abroad, foreign company shares) are generally governed by the law of the country where the asset is located or registered. (3) Chilean residents who are foreign nationals: their worldwide estate may be subject to both Chilean law (for Chilean assets) and home-country law (for foreign assets). (4) Tax treaties: Chile has Double Taxation Agreements covering income tax with numerous countries, but specific estate/inheritance tax treaties are limited — verify with a specialist. (5) Practical risk: forced heirship in Chile can conflict with the testator's wishes expressed in a foreign will. Key advisors: Colegio de Abogados specialising in derecho internacional privado, combined with a home-country estate lawyer.
Certificate of Inheritance
The Chilean equivalent of an inheritance certificate is the Posesión Efectiva — the formal legal proceeding that recognises heirs and enables asset transfer. For intestate estates: filed online at the Registro Civil (registrocivil.cl/web/herencia) — free for the initial filing; notarial fees for complex cases. For testate estates (with a will): filed at the civil court (juzgado civil) in the deceased's last domicile jurisdiction — a lawyer is required. Timeline: Registro Civil online process: 30–90 days for simple intestate cases. Court process (testate): 3–12 months. The Posesión Efectiva records the heirs, the assets, and the inheritance tax paid. Each heir receives a copy to present to the Conservador de Bienes Raíces (for property), AFP, banks, and other institutions to transfer assets into their names. Cost: CLP $0 online for intestate Registro Civil process + SII inheritance tax. Testate court process: CLP $200,000–600,000 in legal fees + court costs + inheritance tax.
Will Registration
Wills executed in Chile before a notario are registered in the Registro de Testamentos, maintained by the Servicio de Registro Civil e Identificación (registrocivil.cl). Upon death, the Registro Civil is consulted to check for registered wills. The notario holding the original registered will provides certified copies to heirs for the Posesión Efectiva process. Foreign wills are not pre-registered in Chile — they must be presented at death with apostille and sworn translation. Note: the Consejo del Notariado de Chile (notariadochile.cl) provides a national will search service — useful for locating wills when the testator's notaría is unknown.
Living Will & Healthcare Power of Attorney
Chile's Ley de Derechos y Deberes del Paciente (Ley 20.584, 2012) provides for advance healthcare directives. Patients may document their wishes regarding medical treatment, life support, and resuscitation in a Declaración de Voluntad Anticipada — registered with their healthcare provider and FONASA/ISAPRE record. This is distinct from financial/estate planning (testamento). Euthanasia and assisted dying are not legal in Chile as of 2026. For expats: the advance directive must be in Spanish and registered with a Chilean healthcare provider. Home-country advance directives (living wills, DNR orders) are not automatically recognised by Chilean healthcare providers — create a Chilean one on arrival if you have strong medical preferences.
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Estate & Inheritance
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