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At Forvis Mazars, we redefine collaboration. Working closely together, we build solutions with you and for you, tailoring our services to meet your unique needs.

Latin America C-suite Barometer 2026

In a challenging global environment, business leaders across Latin America are accelerating change. The 2026 Barometer reveals a region that remains confident in its growth prospects while adjusting strategies to navigate uncertainty, scaling technology adoption — with artificial intelligence at the core — and expanding internationally.

Labor Outsourcing

The National Government issued Decree 581 of 2026, amending the Single Regulatory Decree of the Labor Sector (Decree 1072 of 2015) to implement the provisions introduced by Law 2466 of 2025 regarding labor outsourcing and labor intermediation.

NPE must update their registration with the DIAN

The SIC has published a draft resolution amending Title V of the Unified Circular. The reforms incorporate the provisions of Statutory Laws 2157 of 2021 and 2573 of 2026, strengthening the protection of citizens against improper negative reports, modifying the obligations of data controllers within the RNBD, addressing identity theft, and safeguarding data subjects from barriers to accessing information.

Recalculation of Withholding Tax

What is the withholding tax recalculation?

Changes by the New Customs Sanctioning Regime

The new customs sanctioning regime set forth in Bill 312 of 2025 introduces a structural shift from the framework established under Decree-Law 920 of 2023, moving from a traditional sanctioning model to one that is more protective of due process, preventive in nature, and focused on voluntary compliance.

Forvis Mazars Foundation 2023

We present the foundation documents for 2023.

Legal service bonus - 2026

One of the rights of workers in Colombia who have been employed by an organization is the payment of the service bonus, which is the employer’s responsibility as part of the economic and social benefits derived from the employee’s work.

New Labor Obligations

Recent regulatory provisions in labor matters in Colombia impose on employers obligations of immediate and progressive compliance. Their non-compliance may give rise to administrative and sanctioning contingencies. In particular, the months of June and July concentrate relevant regulatory milestones that require operational, contractual, and compliance adjustments.

SIC publishes resolution updating Single Circular

The Superintendency of Industry and Commerce (SIC) has published the draft resolution amending Title V of the Single Circular. The reforms incorporate the provisions of Statutory Laws 2157 of 2021 and 2573 of 2026, strengthening the protection of citizens against undue negative reports, amendment of the obligations of those responsible to the RNBD, identity theft, and barriers to accessing information.

Revocatoria suspensión Decreto 572 de 2025

El 2 de junio de 2026, el Consejo de Estado, mediante auto que resolvió recursos de súplica dentro del proceso de nulidad contra el Decreto 572 de 2025, se pronunció sobre las decisiones previas relacionadas con la suspensión provisional de sus disposiciones, modificando el estado de aplicación de la norma.

Forvis Mazars in Ecuador

The arrival of Forvis Mazars in Ecuador marks a strategic milestone in the evolution of the country's professional services market.

New Presentation and Disclosure Standard

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.

Informes BIC 2026 – Vigencia 2025

Nos complace compartir los informes correspondientes al cumplimiento de las buenas prácticas de las Sociedades BIC durante la vigencia 2025.

2025

Capacitacion Pagina Web

Ejemplo

El nuevo régimen de fueros laborales

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.

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.