Tax
Latin America Guide 2025 : Uruguay
Band 2
Email address
[email protected]Contact number
+598 2 901 24 48About
Provided by Bergstein Abogados
Bergstein Tax Department is recognized as one of the strongest in the country. In 2015, International Tax Review acclaimed Bergstein as Uruguay’s tax law firm of the year. Tax related services given by the firm include: tax planning for both corporations and individuals; calculation of Personal Income Tax as regards foreign sourced income; corporate tax planning; assessment of tax implications in connection with investment projects; analysis of local tax implications of corporate reorganizations, mergers and acquisitions and spinoffs; and legal representation in tax litigation at both administrative and judicial levels.
The most visible projects include:
- Tax advice to the sellers in the sale of the stock ownership pertaining to one of the two large pulp mills in the country (Botnia - UPM).
- Tax advice to French hotel group in connection with the implications of its global reorganization under Uruguayan tax laws.
- Tax advice to a pharmaceutical company in connection with the purchase of a plant in Uruguay and previous tax due diligence.
- Negotiation of a advanced pricing agreement (APA) with Uruguay’s Tax Office.
- Administrative defense in connection with the tax implications of a re-domiciliation process.
- Transfer pricing studies.
Chambers Review
Bergstein Abogados boasts a highly regarded tax practice providing a wide range of advisory services. The team routinely handles individual and international tax planning, as well as providing assistance on tax matters related to transfer pricing and free trade zones. The department also boasts expertise advising on administrative tax claims, social security and tax liabilities related to acquisitions. The group is often seen assisting key multinational companies from the technology and finance industries.
Work Highlights
- Bergstein Abogados advised Abbott Laboratories on the local tax implications of an indirect transfer of shares in the framework of an internal restructuring transaction.
Strengths
Provided by Chambers
"Bergstein Abogados provide a high-quality service, certainty in their advice and promptness in responding to transfer pricing and tax queries in the market where they operate."
"Bergstein Abogados provide a high-quality service, certainty in their advice and promptness in responding to transfer pricing and tax queries in the market where they operate."
Notable Practitioners
Experienced partner Domingo Pereira Laporta wins praise from the market for his active presence in the Uruguayan tax arena. He has noted experience in assisting international clients with tax structuring and due diligence.
"Domingo Pereira Laporta provides high-quality, reliable and timely tax services and consistent advice."
Highly regarded partner Jonás Bergstein continues to be held in high esteem by clients for his experience in the tax sphere in Uruguay.
"Jonás Bergstein is an exceptional lawyer. His ability to mediate difficult situations and his composure in complex moments instil in clients feelings of trust and tranquillity that are needed."