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.
The Superintendence of Companies, through a recent administrative proceeding, imposed a fine of COP $150 million on Cooperativa Multiactiva de Desarrollo Integral – COOSALUD for having reported, in an untimely and incomplete manner, the situation of control it exercised over nine companies.
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.
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.
Customs service fee for customs control applied to goods entering from Colombia - Resolution No. SENAE-SENAE-2026-0006-RE
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,...
Every year, companies must comply with certain corporate and legal obligations to ensure proper operations, regulatory compliance, and the mitigation of sanctioning risks.
Resolution No. SENAE SENAE 2026 0006 RE
Following the recent 23% adjustment to the current legal monthly minimum wage (SMLMV), the Colombian business ecosystem faces a critical turning point. This increase not only impacts the operational base but has also pushed the Integral Salary to a cost threshold that threatens its de facto disappearance for medium and large companies.
The proper preservation and safekeeping of accounting documents is fundamental to ensuring traceability and regulatory compliance for organizations. This newsletter presents best practices for implementing effective accounting document management, providing practical and concrete information.
The Labor Chamber of the Supreme Court of Justice, through Judgment SL2600 of November 26, 2025, modified the scope of the special protection afforded to pre pensioners at the time of their dismissal, particularly with respect to the requirements that must be met for this right to arise. Below, we set out the most relevant aspects that employers and workers should bear in mind in light of this decision.
Organizations frequently face challenges in determining and accounting for internally generated intangibles, as they must be recognized if and only if certain criteria are met.
The recent labor reform in Colombia, Law 2466 of 2025, introduced significant changes regarding severance pay and interest on severance pay.
No. The Colombian Supreme Court of Justice, in decision SC2119 of 2025, clarified that a civil trust must be subject to a condition and not to a term. Accordingly, the High Court concluded that it is not legally permissible to make a trust agreement contingent solely upon the death of the settlor, since such an event constitutes a term rather than a condition.
Our latest study uncovers a business world embracing change, investing in technology and people, and reimagining strategies to stay ahead of disruption and competition. Success now rests on adaptability as much as ambition.
En este apartado encontrarás los estados financieros correspondientes, presentados de conformidad con las normas contables aplicables, con el fin de ofrecer información clara, transparente y oportuna para nuestros grupos de interés.
By 2026, individuals and legal entities must comply with their formal and substantive obligations on the dates determined by the national government. Therefore, we detail below the UVT value and the due dates for filing and paying the main national taxes:
On november 22, 2025, the Ministry of Labor published for comments the draft Decree, through which it seeks to strengthen control, oversight, and sanctions regarding illegal outsourcing and labor intermediation in Colombia.
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