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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

The end of the integral salary?

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.

Best practices on the preservation

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.

Reinforced job stability protection (Fuero)

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.

Criteria for capitalizing personnel costs

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.

Changes in severance pay and interest

The recent labor reform in Colombia, Law 2466 of 2025, introduced significant changes regarding severance pay and interest on severance pay.

Civil trust

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.

C-suite barometer 2026: Adapting in uncertainty

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.

Estados Financieros

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.

Tax Compliance 2026

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:

Outsourcing and labor Intermediation

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.

Impact of the Increase in the Minimum Wage

Through Decrees 1469 and 1470 of december 29, 2025, the National Government established the new Minimum Wage and Transportation Allowance, respectively, which shall apply for the year 2026. Considering the impact this has not only for employees but also for all organizations, in this newsletter we present the most significant changes that employers must take into account as a result of such increases.

Tax Compliance 2026 – Individuals

Severance pay and interest on severance pay

For January and February, employers must prepare to cover their employees' severance payments and severance interest. Therefore, companies should be aware of the following information:

Ruling 1474 of 2025

On December 29, 2025, the National Government issued Ruling 1474 of 2025, which adopts tax measures to address the state of emergency declared by Ruling 1390 of 2025.

Types of Financial Statements

As we approach the end of 2025, we will outline some concepts, characteristics, and key differences in this newsletter, providing practical and comprehensive information.

Guidelines for ESALs to implement the PTEE

The District Legal Secretary issued Directive 005 of 2025, which provides recommendations for non-profit entities (ESAL) domiciled in Bogotá to develop and implement a Business Transparency and Ethics Program (PTEE).

Financial closing 2025

As we approach the end of the fiscal and accounting year, it is the ideal time to properly plan and design the year-end 2025. This is why in this newsletter we will analyze the most relevant accounting and tax aspects as well as the main developments for the end of the year, providing practical and complete information.

Prima legal de servicios

Uno de los derechos que tienen los trabajadores en Colombia que han laborado en una organización es el pago de la prima de servicios, este pago es responsabilidad del empleador por los beneficios económicos y sociales que obtiene del trabajador.