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Strategic tax planning
Legal 500 · Practice area
Tax Law in Colombia.
Proactive tax planning, not reactive.
Overview
Integrated counsel.
We design tax structures that optimize fiscal burden without compromising compliance. Counsel on planning, DIAN defense, and representation in audit proceedings.
5 services covered
Services
How we work tax law.
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Tax optimization structures
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DIAN defense
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Regulatory compliance
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Audit proceedings
Why CMC
Specialists, not generalists.
The difference with large firms is depth of attention; with solo practitioners, breadth of coverage.
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Legal 500
Independent recognition from the international Legal 500 directory — the highest tier in Business Law in Colombia, based on research with clients and peers.
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Internationally trained
Attorneys with master's degrees and specializations from Leiden, Madrid, and Germany — combined with deep knowledge of Colombian legal practice.
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Preventive approach
We anticipate risks before they become contingencies. Early counsel always costs less than late defense.
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13 integrated areas
Every legal decision crosses multiple disciplines. At CMC a single team covers them all — without re-explaining the case to each external specialist.
How we work
From inquiry to ongoing engagement.
A clear and transparent process designed to give you peace of mind from the first contact.
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Contact
Briefly describe your situation through the form or WhatsApp. A specialist attorney will reach out within 24 business hours.
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Diagnosis
We review the key documents and map the risks. We identify which additional legal areas the case crosses to handle it holistically.
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Action plan
We present a plan with priorities, execution timelines, and defined fees before starting. No surprises, no hidden charges.
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Engagement
We execute alongside your team and become your permanent legal partner — with proactive follow-up and ongoing preventive counsel.
Frequently asked questions
What clients ask us most.
Don't see your question? Reach out and a specialist attorney responds within 24 business hours.
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What tax obligations does a Colombian company have?
A company must file and pay income tax (35%), VAT (19% standard), withholding tax, municipal ICA, and report extensive third-party data. It must also keep IFRS books and respond to DIAN audits. The actual burden depends on the industry, revenue and applicable regime (standard, simple, free-trade zone). - 02+
How does the tax regime work for foreign investors?
Non-resident foreign investors are taxed on Colombian-source income: dividends (0% if from previously taxed profits, otherwise 35%), interest, royalties and services. Tax treaties (DTTs) that Colombia has with Spain, Mexico, Canada and 14 other countries can significantly reduce this burden. Proper planning makes a billions-of-pesos difference. - 03+
When is international tax planning advisable?
Whenever a Colombian company plans to operate abroad, receive foreign investment, sell to non-residents or acquire international assets. Planning examines applicable DTTs, preferential regimes (free-trade zones, ZESE), holding structures, transfer pricing, and the controlled foreign entity regime (CFC). The goal is fully lawful: minimize tax friction without slipping into abuse of law. - 04+
What to do when DIAN issues a notice or audit request?
Respond within the deadline (typically 1 month) with substantive arguments and evidence. Ignoring the notice or replying late triggers an official assessment with penalties of up to 160% of the tax. If DIAN's position is debatable, it's worth exhausting the administrative appeal (request for reconsideration) and, if necessary, taking the case to administrative court. - 05+
What taxes apply when selling a business?
A share sale triggers occasional gains tax (15% if the company is a capital company and shares were held over 2 years; 35% otherwise). An asset sale can activate VAT, withholdings, income tax on the gain and labor obligations (employer substitution). The tax gap between selling shares vs. assets can be 20-30 percentage points of the price. - 06+
How do Double Tax Treaties (DTTs) work?
DTTs define which country can tax each type of income and at what rate. Correct application requires: a valid tax-residency certificate from the beneficiary, proper income classification (royalty, business profit, dividend, etc.), and compliance with the non-discrimination clause. Incorrect application leads to penalties for wrong rate and benefit denial.
Related areas
Tax Law often intersects with these other areas.
Request a consultation
Need counsel on tax law?
Briefly describe your case. An attorney from the team will contact you within 24 business hours to schedule an evaluation session.