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On December 23, 2014, the Colombian Government enacted the Law 1739, Tax Reform 2014 (the Law). The Law has 77 articles modifying significantly the Colombian Tax Code and among others, brings the following: The Law creates an extraordinary equity tax (net-wealth tax) for years 2015…

1. Background: An employee with a fixed-term labor contract, successively renewed for 6 years, suffered a non-occupational disease during the existence of the labor relationship, which disabled him for 240 days and caused him sequelae. The fixed-term labor contract expired during the employee’s medical disability…

This document is aimed at reminding you that commercial companies established during 2014 that want to obtain for the first time the Progressive Benefit in the payment of income tax granted under Law 1429 of 2010 (the “Progressive Benefit”), and those who were already covered…

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