Colombia passes tax reform

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January 2020


The Colombian Executive Branch, on December 27, 2019, signed into law the tax reform passed by the Colombian Congress in late December (Law 2010 of 2019). The law is effective as of January 1, 2020, and mirrors most of the provisions contained in the 2018 tax reform that was ruled unconstitutional by the Colombian Constitutional Court. 

The takeaway

Since the tax reform law passed prior to December 31, 2019, the provisions (mostly mirroring the previously ruled unconstitutional 2018 tax reform law) were made effective as of January 1, 2020.


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Doug McHoney

International Tax Services Leader, PwC US

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