Our publications

Tax Compliance 2026 – Individuals

Suspension of Decree 572 of 2025

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.

Endowment

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.

Legislative Decree 1474 of 2025 unenforceable

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

Tax Compliance Fiscal Year 2026 – Individual Tax

Doing Business - Laboral

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.

Required updated in the RTE

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.

New preventive measures of the Ministry of Labor

We share an analysis of the recent Decree draft that would regulate the procedure and scope of the preventive measures applicable by Labor Inspectors.

Update on tax reliefs

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.

Decree 234 of 2026

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.

Decree 0240 of 2026

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...

Supreme Court clarifies health-based job

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.

Key findings

Wealth tax for corporations

What should you consider regarding the Wealth Tax for legal entities?

Resolution 000005 of 2026 – IPUSUI

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.

Reciprocal tariffs imposed by Colombia for Ecuador

In line with previously announced information, the Government of Colombia, through the Ministry of Trade, Industry and Tourism, reports that the Committee on Customs and Tariff Matters (“Triple A”) has approved the list of products covered by the temporary tariff measures adopted to re-establish balanced conditions of trade with Ecuador.

Resolution No. SENAE-SENAE-2026-0006-RE

Customs service fee for customs control applied to goods entering from Colombia - Resolution No. SENAE-SENAE-2026-0006-RE

Article 228 of the General Code of Procedure

Is the party who submits an expert report really allowed to ask leading or suggestive questions to their own expert? Article 228 of the General Code of Procedure regulates how the contradiction of an expert opinion should be exercised within the judicial process. This provision has given rise to different interpretations regarding the scope of the powers to question the expert witness at the hearing,...

Corporate Compliance 2026

Every year, companies must comply with certain corporate and legal obligations to ensure proper operations, regulatory compliance, and the mitigation of sanctioning risks.

Customs service fee for customs control applicable

Resolution No. SENAE SENAE 2026 0006 RE