Colombian statutes that matter to foreign founders and investors: company law, foreign investment, tax and property, then the tax treaties. One page per act, an anchor on every article and paragraph, and the Spanish original under each paragraph.
The SAS is the vehicle for almost every new Colombian company, including subsidiaries of foreign groups; a foreign company working in Colombia in its own name needs a branch.
Incorporation by private document, classes of shares, lock-ups, shareholders’ agreements, optional board, exclusion, dissolution. 46 articles.
Law · 1995Law 222 of 1995: company law reformDemergers, withdrawal right, remote meetings, managers’ duties and liability, groups and control, financial statements, Superintendence of Companies. 105 articles in four parts.
Code · 1971Commercial Code, Arts. 469–497: foreign companies and branchesWhen a branch is compulsory, the founding resolution, the general agent, statutory auditor, books, capital and profits. 29 articles.
Foreign capital needs no approval, but it must be registered with the Banco de la República to be repatriated.
Exchange residence, direct and portfolio investment, the attorney-in-fact, registration and exchange rights, as amended in 2026. 43 articles.
Law · 1991Law 9 of 1991: framework law on foreign exchangeExchange transactions, the regulated and free markets, the investor’s right to remit profits and capital, foreign-currency obligations. 35 articles.
The Tax Statute (Estatuto Tributario), translated by topic: the articles that matter to foreign investors, in full. All topics and the 2026 status →
Tax residence and place of effective management, Colombian-source income, the 35% rate, sector surcharges, the 15% minimum tax (TTD), free trade zones.
Arts. 30, 48, 49, 242, 242-1, 245, 246, 246-1, 254-1Tax Statute: DividendsUntaxed and taxed profits, 10% between Colombian companies, 20% for foreign shareholders and permanent establishments, resident individuals.
Arts. 20-1, 20-2, 20-3Tax Statute: Permanent establishment and significant economic presenceThe PE definition, taxation of branches and PEs, and SEP for non-residents selling goods and digital services to Colombia.
Arts. 894–898Tax Statute: Colombian Holding Companies (CHC)Requirements and substance, exempt foreign dividends and gains, foreign-source treatment for non-resident shareholders.
Arts. 260-1 to 260-11Tax Statute: Transfer pricingRelated parties, arm’s length methods, local file, master file, country-by-country report, informative return, APAs, penalties.
Arts. 420, 421, 429, 437, 437-1, 437-2, 468, 468-1, 468-3, 481, 485, 489Tax Statute: Value added tax (IVA)Taxable events, services from abroad, persons liable, reverse charge and card withholding, 19% and 5% rates, exports.
Arts. 903–916Tax Statute: Simple Tax Regime (Régimen Simple)The optional unified tax for businesses owned by Colombian residents: eligibility, exclusions, rates by activity, payments.
Arts. 25, 121–124-2, 406–419, 592Tax Statute: Withholding tax on payments abroadThe 20% rate on services, royalties and interest, 15% on loans, 33% on management fees, 10% on SEP sellers, low-tax jurisdictions, deductibility of payments abroad.
Arts. 555-2, 591, 684–734, 817, 818, 854, 869–869-2Tax Statute: Tax procedure: audits, appeals and tax abuseRUT, audit powers, the special requirement, finality of returns, reconsideration, refunds, limitation of collection, the anti-abuse rule.
Arts. 634–651, 658-1, 658-3Tax Statute: Penalties and default interestDefault interest, minimum penalty and reductions, late filing, failure to file, corrections, inaccuracy, information returns, RUT penalties.
Foreigners may buy real estate in Colombia on the same terms as Colombians. Ownership passes on registration of the deed in the land registry; the purchase itself is foreign direct investment and must be registered with the Banco de la República (Decree 1068 of 2015, Art. 2.17.2.2.1.2; registration: Art. 2.17.2.5.1.1). Rural land formerly owned by the State is subject to the Family Agricultural Unit limits.
Acts that must be registered, the registration record (folio de matrícula), examination and refusal, time limits, effect against third parties, certificates of title. 104 articles in two parts.
Law · 2001Law 675 of 2001: horizontal propertyApartments and gated complexes: constitution, private units and common property, coefficients, common charges, meetings and majorities, administrator. 87 articles in two parts.
Law · 2003Law 820 of 2003: residential leasesThe 1% rent cap, increases limited to the IPC, renewal, termination on notice, the ban on cash deposits, landlord registration. 43 articles.
Law · 1994Law 160 of 1994: agrarian reform and public vacant landsGrants of baldíos, the Family Agricultural Unit, the Art. 72 limits on acquiring former public land, forfeiture, reserve zones. 115 articles in three parts.
Law · 2016Law 1776 of 2016: ZIDRESZones for large agricultural projects: identification and approval, productive projects, incentives, use of state land by concession or lease. 32 articles.
The following acts will be added in the same format, in this order:
The SAS, NIT, DIAN and nearshoring setup.
InsightHow US companies expand into ColombiaSAS subsidiary, tax and hiring, step by step.
InsightImporting into Colombia: duties and taxesCustoms duties, VAT and the import process in 2026.
Unofficial translations for information. Only the Spanish texts published in the Diario Oficial are authentic. Texts are checked against the legislation databases of the Secretaría General del Senado and the DIAN legal compilation.
An SAS, a branch, a share deal or a tax question: we work from the statute, not from summaries. Fixed quote within one business day.
We use Google Analytics to see which pages help visitors, only if you agree. Security cookies and your choice are always stored. Cookie policy
Tell us what you need. We’ll reply within one business day.
We’ll reply within one business day, by email or WhatsApp.
or message us on WhatsApp
