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Colombia - Special considerations for short-term assignments

Colombia - Special considerations for short-term...

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

There are no special considerations regarding short-term assignments in Colombia.

Payroll considerations

Are there special payroll considerations for short-term assignments?

When payments are received abroad for services rendered in Colombia, the obligation to report and withhold will arise for the Colombian entity, regardless the payment is not made through Colombian payroll, if such cost is recharged by the foreign entity to the Colombian entity. It is important to mention that this liabilities are not for the foreign entity as this entity is not considered as a Colombian withholding agent. Under normal conditions, the Colombian entity should instruct the foreign entity to pay the net amount, extracting from the payment the equivalent to the withholding, which should be paid in Colombia by the Colombian entity.

Taxable income

What income will be taxed during short-term assignments?

Any income considered to be of a national source, such as provision of services in Colombia.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Colombia?

There are no other considerations regarding short-term assignments to Colombia.

© 2020 KPMG Impuestos y Servicios Legales Ltda, a Colombian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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