Tax & Legal
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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.
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
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.
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...
Wealth tax for corporations
What should you consider regarding the Wealth Tax for legal entities?
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.
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:
Tax Reform 2026
The 2025 Tax Reform proposal, presented by the National Government, seeks to raise around 26 billion pesos to finance the 2026 budget. The proposal includes significant changes to various aspects of the tax system, from direct and indirect taxes to procedural rules and fiscal control.
Economic reactivation Bill
On July 20, 2025, a bill was presented to the House of Representatives that adopts economic, tax, and financial measures to boost economic reactivation.
Doing Business - Laboral
Colombia has a special labor law that regulates the legal relations between the employer and the employee, especially those related to the employment contract, labor claims and the termination of the employment relationship.
Doing Business - Tax
The Colombian tax system is composed of national and local taxes (departments and municipalities).
Doing Business - Corporate Affairs
We present a guide that provides an overview of the legal aspects of the most commonly used investment vehicles in Colombia, as well as a compilation of the most relevant current commercial and economic trends that will be of great help to companies and investors.