News & analysis
Perspectives on Business Law in Colombia.
Legal analysis, regulatory updates and practical notes written by our attorneys.
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
September 5, 2025 · 2 min read
Codeshare Agreements as a Competitiveness Strategy in Commercial Aviation
Perhaps some of us have experienced this: after purchasing a ticket online with one airline, upon arriving at the airport our flight number does not appear on the screens. Instead, a different flight
Guillermo León Arévalo
August 18, 2025 · 2 min read
What Does Your Job Give You Beyond Money?
While money is still necessary to live, it is no longer considered the only determining factor For decades—and I’m afraid to say even today—work has been seen as a means to earn income. Something like
Mariana Gutiérrez Restrepo
August 15, 2025 · 2 min read
The statute of limitations in the liability of corporate directors
On April 30, the Superior Court of Bogotá, in a ruling by Justice Marco A. Alvares, issued an important decision on the statute of limitations in civil liability for directors. Without expressly stati
Juan José Alzate López
May 27, 2025 · 2 min read
Is Lesion Ultradimidium Applicable in the Sale of Inheritance Rights?
“The rescissory action based on lesion ultradimidium is not generally applicable to the sale of universal inheritance rights.” The rescissory action is a legal mechanism that allows a validly executed
Daniel Rueda Restrepo
May 20, 2025 · 2 min read
Compliance Programs: They Can’t Just Stay on Paper
In Colombia, there are various compliance programs. Depending on the sector, a company may be required to implement them or may adopt them as a best practice. But how can we ensure these programs are
Mónica Arango Espinal
May 5, 2025 · 2 min read
Foreign Capital Inflows: Registration Procedures
Companies are frequently incorporated in Colombia with non-resident shareholders, making it essential to understand how to properly register the inflow of foreign currency into the country. What optio
Marcela Palacio Botero
May 5, 2025 · 2 min read
Application for Colombian Nationality by Naturalization: Practical Aspects
Nationality is a legal, political, and emotional bond between an individual and a State, according to the Ministry of Foreign Affairs (MRE). In the case of foreigners holding another nationality or st
Guillermo León Arévalo
November 19, 2024 · 4 min read
Corporations and the Allocation of Shares to Third Parties
Por: Maria Isabel Pelaez It is increasingly common for shareholders of a company to be concerned about the possibility of becoming associated, due to family processes such as inheritance or marital di
María Isabel Peláez
October 19, 2024 · 2 min read
Invoices as support for the deduction of costs or expenses for determining income tax
By: Pablo Giraldo A common concern among income tax filers is their ability to support their costs, expenses, or deductions. In income tax returns, the electronic sales invoice is the appropriate mech
Pablo Giraldo Cano