New Net Wealth Tax for Legal Entities: Scope, Threshold, and Implications of Decree 0173 of 2026
In the context of the fourth Economic Emergency declared by the National Government, a Net Wealth Tax applicable to legal entities and de facto partnerships (sociedades de hecho) has been enacted. On February 24, 2026, the National Government issued Decree 0173 of 2026 pursuant to the Economic, Social, and Ecological Emergency declared under Decree 0150 […]
Council of State Provisionally Suspends Decree 1469 of 2025 on the Minimum Wage
The Council of State provisionally suspends the effects of Decree 1469 of 2025, until it issues a final decision on its legality. The 2026 minimum wage increase generated immediate fiscal, financial, and labor impacts requiring prompt and strategic action. The recent provisional suspension of Decree 1469 of 2025 introduces new legal and operational uncertainty for […]
Cryptoassets and International Tax Enforcement: New Reporting Obligations and Heightened Sanction Risk
Beginning in May, cryptoasset service providers will be required to submit reports to the National Tax and Customs Authority (DIAN). Resolution 000240 of December 24, 2025 (Resolución 000240 de 24 de diciembre de 2025) amends Resolution 227 of September 23, 2025 (Resolución 227 del 23 de septiembre de 2025). The amendment defines in detail the […]
New Leadership at the Colombian German Chamber and Strengthened Business Ties
We begin the year by welcoming Gunther Neubert as the new Executive President of the German Colombian Chamber of Industry and Commerce for Colombia and Venezuela (AHK). Together with Carolina Santana, Director of Corporate Relations, we engaged in strategic discussions focused on attracting German foreign direct investment to Colombia and the broader region. In dynamic […]
Employment Structuring and Tax Incentives: DIAN Redefines the Scope of Key Benefits
Apprenticeship Agreements in ZESE Qualify as Direct Employment In Ruling 013290 of 2025 (Concepto 013290 de 2025), the National Tax and Customs Authority (DIAN) clarified that apprenticeship agreements (contrato de aprendizaje) qualify as direct jobs generated by companies established in Special Economic and Social Zones (ZESE, Zonas Económicas y Sociales Especiales). This interpretation is decisive […]
Automotive Sector: Combined Tax Impact from Higher Import Tariffs and Vehicle Taxes
Tariff Changes on Imports of Internal Combustion Vehicles and Motorcycles (gasoline or diesel) Through Decree 1432 of 2025, Colombia increased import tariffs on vehicles and motorcycles powered by gasoline or diesel engines. The measure is intended to address negative externalities by reducing reliance on fossil fuels, which currently account for 95.9% of the country’s energy […]
2026 Cadastral Valuations: A General Adjustment Requiring Case-Specific Review
By Decree 1480 dated December 30, 2025, the National Government established a uniform three percent adjustment applicable to most urban and rural properties that were not formed or updated during 2025. Properties that underwent formation, update or valuation adjustment during that year are therefore excluded from the increase. The three percent adjustment is based on […]
Historic Milestone: Constitutional Court Provisionally Suspends Decree 1390 of 2025 Pending Final Constitutionality Review
For the first time in the country’s constitutional history, the Constitutional Court (Corte Constitucional) has ordered the provisional suspension (suspensión provisional) of a legislative decree while conducting a full review of its constitutionality (exequibilidad). By a six to two vote, the Court provisionally suspended Legislative Decree 1390 of 2025 (Decreto Legislativo 1390 de 2025), through […]
Foreign Exchange Reporting Information: 2026 Opens with Accumulated Deadlines and a New Filing Calendar
January 31, 2026 is the final deadline for submitting foreign exchange reporting information (información exógena cambiaria) applicable to compensation account holders (titulares de compensación), covering: Fourth quarter of 2023, October through December All four quarters of 2024, January through December April 30, 2026 is the final deadline for submission of: All four quarters of 2025, […]
Sector hidrocarbuHydrocarbons Sector Under Government Scrutiny: Royalty Deductibility Debate Resurfacesros en la mira del gobierno: Renace la discusión sobre no deducibilidad de regalías
❌ SUSPENDED: Following the Constitutional Court’s decision of January 29, 2025 (Corte Constitucional), the decree analyzed above is currently suspended. Through Legislative Decree No. 1474 of December 29, 2025 (Decreto Legislativo No. 1474 de 29 de diciembre de 2025), issued under the State of Emergency declared by the National Government through Decree 1290 of December […]