News & analysis
Perspectives on Business Law in Colombia.
Legal analysis, regulatory updates and practical notes written by our attorneys.
April 28, 2026 · 2 min read
Is testimonial evidence sufficient and adequate to prove contractual obligations?
By: Daniela Rojas In commercial relationships and practices, it is often assumed that good faith and verbal agreements are enough to regulate rights and obligations. Under that logic, it's not un
Daniela Rojas
April 28, 2026 · 2 min read
The S.A.S: a mechanism to protect family wealth
By: María José Hernández Since the enactment of Law 1258 of 2008, Simplified Joint-Stock Companies (S.A.S) have become the leading corporate vehicle in Colombia, thanks to their flexibility, lega
María José Hernández Jaramillo
April 28, 2026 · 2 min read
Labor settlement: medical incapacity is not disability
By: Wilmer Gómez Ruling SL2418-2025 of the Labor Cassation Chamber addressed the case of a worker who, after ending his employment through a settlement agreement, sought to have that act annulled
Wilmer Alexánder Gómez
January 28, 2026 · 2 min read
Workplace Challenges for 2026: As an Employer, Are You Ready for the New Year?
2026 will be a year in which several labor-related changes will continue to be implemented, driven mainly by Law 2466 of 2025, which introduced the labor reform, as well as by other regulatory adjustm
Mariana Gutiérrez Restrepo
January 28, 2026 · 2 min read
Notices for Failure to File: What You Need to Know
A “notice for failure to file” is a tool available to the tax authority to ensure that taxpayers submit tax returns for any taxes they have omitted. Understanding this mechanism is essential to proper
Juan José Alzate López
January 28, 2026 · 2 min read
Exit Tax When Leaving the Country: How to Be Exempt if You Are a Student Traveling on Behalf of Your University?
Exit Tax When Leaving the Country: How Can a Student Traveling on Behalf of Their University Be Exempt from Paying? If you are a student at a university in Colombia and you plan to travel abroad soon
Guillermo León Arévalo
November 18, 2025 · 2 min read
The concept of financial consumer in Colombia
A Family Compensation Fund and a consortium made up of two construction companies entered into a trust agreement with a fiduciary company in 2015 to develop a real estate project. The project never to
Juan José Alzate López
November 18, 2025 · 3 min read
Law 2388 of 2024: Legal Recognition of “Families Formed by Upbringing
Law 2388 of 2024 granted legal recognition to the family of upbringing, defined as the bond between the person who assumes the care and upbringing of a minor and the one who receives such care, withou
Catalina Sánchez Cárdenas
November 18, 2025 · 2 min read
Employer liability and armed groups: Supreme Court criteria
Judgment SL1917-2025 reinforces the idea that maintaining public order is a duty of the State. However, this does not diminish but rather strengthens employers’ prevention duties when they are aware o
Wilmer Alexánder Gómez
November 18, 2025 · 3 min read
Are Shareholders Required to Work in the Company?
In newly established or startup companies, it is common for shareholders to be not only investors but also active participants in the company’s operations, sharing tasks and risks. However, over time,
María Isabel Peláez
October 2, 2025 · 2 min read
External Indebtedness: Most Common Mistakes
As I have mentioned on previous occasions, the Colombian exchange regime is strict and requires compliance with certain obligations whenever money enters or leaves the country. However, there are obli
María José Hernández Jaramillo
September 5, 2025 · 2 min read
The Residual Effectiveness of a Promise of Sale
Questions often arise when, after the public deed formalizing the sale is executed, one of the parties seeks to enforce obligations stipulated in the promise agreement. This raises the issue of whethe
Daniela Rojas