On April 9, 2024, the IASB issued the new IFRS 18 – Presentation and Disclosure in Financial Statements, a standard that replaces the long-standing IAS 1 and modifies related standards, mainly IAS 7 – Statement of Cash Flows.
Nos complace compartir los informes correspondientes al cumplimiento de las buenas prácticas de las Sociedades BIC durante la vigencia 2025.
Ejemplo
La Ley 2452 de 2025, por medio de la cual se expidió el nuevo Código Procesal del Trabajo y de la Seguridad Social, reorganizó los procedimientos laborales bajo criterios de especialidad, celeridad y concentración procesal.
On May 7, 2026, the Council of State, by interlocutory order, ruled on the requests for precautionary measures filed against Decree 572 of 2025, issued by the National Government, which amended the rates and bases for withholding tax and self-withholding as an advance payment of income tax.
The work uniform allowance is a mandatory labor benefit that employers in Colombia are required to provide to certain employees, in accordance with current labor law.
Through Judgment C-079 of 2026, the Constitutional Court declared unenforceable Legislative Decree 1474 of December 29, 2025, issued in order to adopt tax measures to meet the expenses of the General Budget of the Nation, in development of the State of Emergency declared by Decree 1390 of 2025
We advise companies on labor management to operate safely and efficiently in Colombia. We provide support in regulatory compliance, hiring, labor relations, and risk management, enabling our clients to focus on growing their business.
What aspects should you consider regarding the Special Tax Regime? The Special Tax Regime (RTE) establishes a differential treatment for income tax for certain Non-Profit Entities (ESALs) and entities in the solidarity sector.
We share an analysis of the recent Decree draft that would regulate the procedure and scope of the preventive measures applicable by Labor Inspectors.
These are tax benefits that reduce the taxable base used to calculate the income tax withholding applied to employment income on a monthly basis. The maximum reduction of the taxable base allowed is 40%, considering all applicable deductions by default, plus the 25% exempt income from withholding at source.
On March 12, 2026, the Ministry of Labor issued Decree 234 of 2026, whereby Chapter 7 of Title 2 of Part 2 of Decree 1072 of 2015, Sole Regulatory Decree of the Labor Sector, is substituted, and new provisions are adopted concerning unified multi-level collective bargaining with workers’ organizations in the private sector and with official workers.
On March 12, 2026, the National Government issued Decree 0240 of 2026, which adopts additional tax measures aimed at meeting the expenses of the General Budget of the Nation necessary to address the state of economic, social, and ecological emergency declared by Decree 150 of February 11, 2026. These measures are transitory in nature and are based on the extraordinary powers conferred by Section 215...
Through Judgment SL1749 of 2025, the Labor Chamber of the Supreme Court of Justice established the scope of the reinforced employment stability protection (fuero) for persons in a condition of disability, clarifying aspects such as the duration of the impairment, barriers, reasonable accommodations, and the limits of reinforced stability.
What should you consider regarding the Wealth Tax for legal entities?
To keep you informed regarding the provisions governing the declaration and assessment of the Tax on Single Use Plastics in Imports (IPUSUI), we hereby present the relevant legal criteria for the correct application of DIAN Resolution 000005 of 9 february 2026, in light of the provisions contained in article 5 of Law 2232 of 2022.
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