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Joaquín Erlbaun

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Partner in Cuevas Abogados

Areas of Practice

Economic Sectors




Mr. Erlbaun is a lawyer in charge of the Tax Area at Cuevas Abogados (since 2016). He worked at Ernst & Young as a lawyer in charge of Litigations and Disputes resolution (2011-2016). He also worked at the IRS as a lawyer in the financial group of the Dirección de Grandes Contribuyentes (2009-2011). He final worked at Deloitte as a lawyer in the International Tax department (2007-2009).

Mr. Erlbaun also contributes as Assistant professor in the Pontificia Universidad Católica de Chile, in the course “Defense of the taxpayer” of the “Magister en Derecho UC” program, mention in Tax Law (2012) as well as Updates in tax matters for Tax Courtrooms and Customs offices (2013).

Read my lips: no new taxes. Just a slogan or viable in reality?

The presidential election of Chile for the period 2018-2022, is going to take, which means that the candidates for the presidency are committed to show their game and express their position respect key matters.

New tax regimens in Chile

The tax reform approved from January 2017 is a game changer. There will be two alternative income tax regimes for companies.  The following is a brief explanation of each regime included in the reform.