Colombia’s National Tax Authority (DIAN) has confirmed that the Unique Tax Registry (RUT) remains valid indefinitely and only needs to be updated if a taxpayer changes their residence, phone number, email, economic activity, tax obligations, or

Colombia’s Directorate of Taxes and Customs (DIAN) has introduced Resolution 199 of 2024 on 19 December 2024, mandating digital platform operators to submit information. Reports must be submitted electronically every year by the last business

Colombia's tax authority issued Official Tax Opinion No. 100208192-69 on 17 January 2025, providing clarification on the treatment of tax losses and corporate income tax-exempt dividends under the Colombian holding company (CHC) regime. An

Luxembourg's Council of State has given its approval for the ratification of the income and capital tax treaty with Colombia on 4 February 2025. Earlier, Luxembourg’s Government Council approved the ratification of the income and capital tax

Colombia’s tax authority (DIAN) has released Resolution No. 000004 of 24 January 2025, introducing Form No. 115 for income and complementary tax returns for non-residents with significant economic presence (SEP) in Colombia. The Form 115

Colombia's Ministry of Finance issued Decree No. 1496 on 13 December 2024, updating the list of tax havens. This decree, which came into effect on 1 January 2025, includes the following 25 jurisdictions: Angola Bahamas Bahrain Cape