www.doingbusinessincolombia.com

EMAIL info@doingbusinessincolombia.com

TEL +57-305-461-9162

If you are a US citizen interested in doing business in Colombia, in order to be considered resident for Colombia tax purposes , you need to meet any of the following conditions:

Stay continuously or intermittently in the country for more than 183 days.

Be exempt from taxation in another country due to diplomatic or consular relations and under the Vienna Conventions.

Be a national and meet any of the following conditions: a) Their spouse or legally non-separated partner or their minor children have tax residence in the country. b) 50% or more of their income is from national sources. c) 50% or more of their assets are managed in the country. d) 50% or more of their assets are owned in the country. e) They fail to demonstrate their tax residence status in another country when requested by the DIAN. f) Have tax residence in a territory designated as a tax haven. (Article 10 of the Tax Statute – ET) It is considered as Colombian National:

When born in Colombia.

When the child of Colombian parents.

By adoption.

By obtaining nationality.

If you need further consultation, please contact us

www.doingbusinessincolombia.com

EMAIL info@doingbusinessincolombia.com

TEL +57-305-461-9162