COLOMBIA: FINAL BENEFICIARIES’ REGISTRY REGULATIONS AMENDMENT.

On July 17th, the Colombian Authorities (DIAN) introduced Resolution No. 000108, bringing amendments to the Regulations governing the Final Beneficiaries’ Registry (“RUB”). Here are key highlights: For detailed information, you can refer to the official document here.

COLOMBIA: TAX TREATMENT ON DIVIDENDS AND PARTICIPATION DISTRIBUTIONS

On July 11th, the official publication of Decree No. 1103 brought significant amendments to Decree No. 1625 – Single Tax Regulations. These changes impact the tax treatment of dividends and participations distributions for resident and foreign individuals, entities, and undivided estates starting from January 1st, 2023. Key Aspects: