BUSINESS
Colombia’s 2026 Tax and Business Reforms: What Foreign Investors Need to Know
On August 7, 2026, Abelardo de la Espriella was sworn in as President of Colombia, beginning a four-year term that runs to 2030. He campaigned on lower taxes, a smaller state, and a friendlier climate for investment, and that agenda is now taking shape. If you are a foreign national, an expat, or an investor with money or plans in Colombia, the changes his government has proposed could affect what it costs, and how much paperwork it takes, to do business here.
Before we get into the details, one thing is worth being honest about: almost none of this is law yet. A Colombian president cannot rewrite the tax code on his own. The government’s flagship tax reform is not expected to reach Congress until September 2026, and even then it has to pass a legislature that came out of the March elections badly split. So read what follows as the direction things are heading, not a rulebook that is already in force.
A new approach: “less tax, more jobs”
The campaign boiled its economic pitch down to a slogan, “menos impuestos, más empleo,” or “less tax, more jobs,” built around the idea of making Colombia more competitive for both local and foreign capital. The goal, as the new government describes it, is to take weight off the productive sector, bring in private investment, and push more of the workforce into formal employment.
That is a real break from the outgoing Petro government, which filed its own tax reform aiming to raise close to 21.9 billion pesos through higher rates and a wider wealth tax. De la Espriella’s team has come out against that reform and wants Congress to shelve it. It is a point worth keeping straight, because the Colombian press is covering two tax reforms at once that pull in opposite directions, and it is easy to mix up whose is whose.
Fewer taxes, less paperwork
The heart of the new plan, laid out by designated Finance Minister Miguel Gómez, is simplification. Right now the tax authority, the DIAN, administers around 15 national taxes. The proposal would cut that down to three: income tax, domestic VAT, and external VAT.
The thinking is that decades of patched-together rules have made compliance expensive, opened the door to evasion, and mostly rewarded the people who can afford good advisors. Officials have pointed to evasion running at roughly a third on VAT and around 40 percent on income tax as proof the current setup is not working. A simpler system, they argue, is easier for a business to comply with and easier for the state to police.
Stability and a bill aimed at foreign money
Two ideas stand out if you invest across borders.
The first is a tax stability pact: a promise to leave the tax rules untouched for about ten years. Colombia reforms its tax code often, and that unpredictability is its own kind of cost. For anyone planning around a five or ten year horizon, knowing the rules will not move can matter as much as the rate itself.
The second is a dedicated bill to attract foreign investment, meant to win back investor confidence with simpler rules and fewer tax distortions. If it lands the way it has been described, this is the piece of the agenda that speaks most directly to foreign-owned businesses and international investors.
Corporate tax, the 4×1000, and targeted breaks
On actual rates, things are less settled. Corporate income tax currently sits at 35 percent, and the wider debate, including among former finance ministers, has floated bringing that back toward 30 percent. The catch, as most serious voices point out, is that a cut like that would need to be paid for by trimming existing tax breaks, so expect this to be one of the more contested parts of any bill.
The campaign also promised to phase out the 4×1000 financial transactions tax, and floated a few targeted measures: a simplified regime for the digital economy, meaning programmers, developers and digital creators, plus tax incentives for companies that formally hire women and young people entering the workforce.
Cutting red tape
Away from taxes, a lot of the agenda is about deregulation and shrinking the state. That includes a review of the big regulators, Invima, the ICA, the superintendencies and environmental licensing, with the aim of speeding up approvals. It also includes a broader push to reduce the size of the state and merge overlapping agencies, much of which would have to run through the National Development Plan because it needs legislation to happen. On day one, the government also moved to freeze public spending so the fiscal squeeze runs alongside the tax overhaul.
For a business owner, the promise is lighter regulation and faster procedures. How much of that shows up in practice depends on the laws that pass and on how the agencies actually behave once they are told to change.
The catch
A few things keep this from being a done deal.
Timing is one. The government has said its first move is an administrative belt-tightening plan, with the formal tax reform coming in September. Nothing changes just because a new president has taken office.
Congress is another. The March elections left the legislature fragmented, with no clear majority behind the new administration. Lower rates, a smaller state, a stability pact: all of it needs votes that are not guaranteed.
And then there is the math. Analysts note Colombia is looking at a fiscal adjustment of around five points of GDP by 2030. That sits awkwardly next to a promise of lower taxes, and it is fair to ask how deep any cuts can really go without something to offset them.
What to do about it now
For expats, foreign nationals and investors, the sensible move is to plan for change without betting on headlines. The direction is pro-business and focused on simplification, but the details that actually matter, the rates, the thresholds, the transition rules, will not be clear until a bill is on the table, probably from September onward.
Now is a good time to look hard at your Colombian tax exposure, your corporate structure and your investment plans with local counsel who can tell you how a reform like this would hit your particular situation. A firm that works with English-speaking foreign nationals and investors in Colombia, like Stanford Baker & Associates, can help you read the changes against your own circumstances and stay ahead of the legislative calendar.
This article is for general information only and is not legal or tax advice. The proposals described here can change and need approval from the Colombian Congress before they take effect.
BUSINESS
What Happens When a Child Custody Dispute Goes to Court
When parents cannot agree about custody, residence, or contact with their child, the dispute may eventually need to be resolved through the Swedish court system. A familjejurist stockholm can help a parent understand the legal process, prepare relevant documentation, and present their position in a structured way. Child custody disputes can be emotionally difficult, but the court’s primary concern is the child’s best interests rather than simply determining which parent is right.
Understanding Child Custody Disputes in Sweden
A custody dispute generally concerns who should have legal responsibility for a child. In Sweden, parents may have joint custody or one parent may have sole custody. A disagreement can also concern where the child should live or how contact with the other parent should take place. These issues are related but legally distinct, which is why obtaining appropriate legal advice can be important before taking formal action.
The court considers the circumstances of the individual child and family when assessing a custody matter. The objective is not to reward or punish either parent. Instead, the proceedings focus on finding an arrangement that protects the child’s interests and provides an appropriate framework for the child’s relationship with both parents where this is compatible with the child’s welfare.
What Happens Before a Custody Case Reaches Court?
Before a dispute proceeds fully through court, parents may have opportunities to resolve the matter through discussion, cooperation, or assistance from relevant authorities. Reaching an agreement can sometimes reduce the stress and uncertainty associated with litigation. However, negotiations are not always successful, particularly where parents have fundamentally different views about custody, residence, or contact.
If an agreement cannot be reached, a parent may need to seek legal assistance and take the appropriate procedural steps. A lawyer can assess the circumstances, explain the available options, and help ensure that important information is presented clearly. Early legal advice can also help a parent understand what evidence may be relevant and how to approach communication during an ongoing dispute.
How Family Court Proceedings Work
Once a custody matter is brought before the court, the proceedings can involve several stages. The court may initially consider the parents’ positions and determine what additional information is necessary before making a decision. Depending on the circumstances, information from social services or other relevant sources may form part of the court’s assessment.
Both parents generally have the opportunity to explain their circumstances and respond to the other parent’s claims. family court lawyers can assist with preparing submissions, organising relevant evidence, communicating with the court, and representing a parent’s legal interests during the proceedings.
The length and complexity of a custody case can vary considerably. Some matters may be resolved relatively quickly if the parents reach an agreement, while more contested cases can require additional hearings and investigation.
What Does the Court Consider in a Custody Dispute?
The child’s best interests are central to the court’s assessment. The court may consider the child’s individual circumstances, needs, relationship with each parent, and the parents’ ability to provide appropriate care. The circumstances surrounding the dispute are also important, particularly where there are concerns affecting the child’s safety or wellbeing.
The court may also consider the child’s own views, taking the child’s age and maturity into account. This does not mean that a child simply chooses which parent they want to live with. Instead, the child’s perspective can form part of the overall assessment made by the court.
Parents should therefore focus on factual and relevant information rather than making unsupported accusations against one another. A clear presentation of the circumstances can help the court understand what arrangement may best serve the child.
The Importance of Evidence in Child Custody Proceedings
Evidence can play an important role when parents disagree about custody or contact. Relevant documentation may help establish the practical circumstances surrounding the child, communication between parents, previous agreements, or other matters connected to the dispute.
It is important to distinguish between relevant evidence and information that is primarily driven by the conflict between the parents. A custody proceeding should remain focused on issues that may affect the child’s circumstances. Excessive accusations, emotional messages, or irrelevant material may make an already complicated dispute more difficult to manage.
A child custody lawyer can help a parent identify which information may be legally relevant and explain how it should be presented during the proceedings.
Can Parents Resolve the Dispute During Court Proceedings?
Going to court does not necessarily mean that parents must continue fighting until a final judgment is issued. Parents may still be able to reach an agreement during the proceedings. Depending on the circumstances, an agreement can provide a more flexible solution and may reduce the uncertainty associated with a contested court decision.
However, any proposed arrangement should be carefully considered from the child’s perspective. Parents should understand the practical and legal consequences of an agreement before accepting it. Professional legal advice can be valuable when reviewing proposed custody, residence, or contact arrangements.
What If a Parent Disagrees With the Court’s Decision?
A parent who is dissatisfied with a court decision may have legal options depending on the circumstances and applicable procedural rules. Strict deadlines can apply to legal steps, so it is important to obtain advice promptly after receiving a judgment if a parent is considering challenging the decision.
A lawyer can review the judgment, explain the relevant options, and assess whether there are grounds for further legal action. Acting quickly can be particularly important because missing a procedural deadline may affect the ability to pursue an available remedy.
Why Legal Advice Matters in Custody Disputes
Child custody proceedings involve both legal and highly personal issues. A parent may be focused on what they believe is best for their child, while the court must assess the matter according to the applicable legal framework and available evidence. Professional representation can help separate emotional conflict from the legal issues that need to be addressed.
Advantage Law Firm provides legal services for private individuals in Sweden, including family-law matters. The firm’s approach focuses on practical legal advice, clear communication, and representation tailored to the client’s circumstances.
Getting Legal Support for a Child Custody Dispute
If you are involved in a custody dispute, obtaining legal advice at an early stage can help you understand the process and make informed decisions. Advantage Law Firm provides professional legal guidance for individuals dealing with family-law matters in Stockholm and throughout Sweden. For broader information about the firm’s legal services and approach, visit juristfirma stockholm.
The right legal strategy depends on the circumstances of each family. Whether the dispute concerns custody, the child’s residence, contact arrangements, or related parental issues, understanding the legal process can help you approach the proceedings with greater clarity. Early preparation, relevant evidence, and focused legal representation can all contribute to a more structured approach to a difficult family-law dispute.
BUSINESS
5 Signs the Economy Is Changing That Small Business Owners Notice First
Economic changes do not always begin with a dramatic headline or a government report. Small business owners often see them much earlier through everyday things like customer orders, supplier prices and unpaid invoices.
1. Customers Start Thinking Longer Before Spending
One of the easiest changes to spot is hesitation.
A customer who once agreed to a $2,000 project after one conversation may suddenly ask for three different quotes. A family that regularly ordered takeout twice a week might cut back to once. Shoppers may still enter a store, but more of them leave without buying anything.
Business owners can sometimes see this change before official consumer spending figures tell the same story.
It can also appear in unexpected places. People may start searching for an eth prediction, checking stock prices more often or paying closer attention to interest rates because they are becoming less comfortable about their finances. The important point for a business owner is not what particular asset people are watching. It is the change in behavior.
Customers become more careful when they feel less certain about the next six months.
2. Suppliers Quietly Change Their Terms
A supplier does not need to announce that the economy is changing. Sometimes a new invoice says enough.
Perhaps a box of materials that cost $80 now costs $86. Delivery that used to be included suddenly costs another $15. A wholesaler may reduce its discount for larger orders or require payment within 15 days instead of 30.
None of these changes seems enormous on its own.
The problem is that several can happen at once. A restaurant could pay more for food, cleaning products and delivery in the same month. A construction company might face higher prices for lumber, equipment and transportation.
Small businesses usually have less room to absorb these increases than large companies. Owners therefore become very sensitive to changes in their supply chain.
A few dollars added to an order can eventually become thousands of dollars in extra annual expenses.
3. Customers Take Longer to Pay
For businesses that send invoices, payment speed can reveal a lot.
Imagine that most clients normally pay within 20 days. Then payments begin arriving after 30 or 40 days. Some customers ask whether they can split an invoice into two payments. Others suddenly need reminders.
The business may still look healthy on paper. Sales could even be growing. But the owner starts feeling pressure because the money is arriving later while rent, salaries and other bills are still due on schedule.
This is why cash flow can tell a different story from revenue.
Late payments do not necessarily mean that customers are in serious financial trouble. They may simply be managing their cash more carefully. However, when many customers begin doing it around the same time, the pattern becomes harder to ignore.
4. Hiring Becomes Easier or Harder
The job market reaches small businesses in a very practical way: how difficult is it to find someone?
During a strong hiring market, a local company might advertise a position and receive only a handful of applications. Candidates may ask for higher salaries, flexible schedules or additional benefits because they have several opportunities available.
A few months later, the same advertisement could attract dozens of applicants.
That does not automatically mean the economy is doing badly. Large companies may have slowed hiring, a major local employer may have cut jobs or workers may simply be less willing to change positions.
Whatever the reason, small business owners notice the difference quickly because they are directly involved in hiring.
The opposite can happen too. If qualified workers suddenly become difficult to find, employers may have to increase wages or offer better conditions. Labor costs can then rise even when sales have not changed.
5. Customers Begin Choosing the Cheaper Option
Sometimes customers keep buying but change what they buy.
A coffee shop might sell fewer premium drinks and more basic coffees. At a clothing store, customers may move toward discounted items. A home improvement company could receive more requests for repairs and fewer requests for complete renovations.
This type of shift can be easy to miss because total customer numbers may look normal.
The difference appears in the average purchase.
Suppose a store serves roughly 100 customers a day. If the average customer used to spend $45 and now spends $38, traffic has not changed, but daily revenue has fallen by $700.
Owners who know their regular customers may notice the shift without looking at a spreadsheet. People ask about discounts more often. They compare alternatives. They postpone optional upgrades.
These small decisions can add up quickly.
Small Businesses See the Economy Up Close
Economic statistics are useful because they show what is happening across millions of households and companies. Small business owners see something different: individual decisions happening in real time.
They hear the customer asking whether there is a cheaper version. They open the supplier email announcing a price increase. They notice that an invoice is two weeks late or that a job opening suddenly attracts far more applicants.
One event means very little by itself. A slow week can simply be a slow week.
But when several of these changes start appearing together, they can provide an early picture of how people and businesses are adjusting. Long before the economy becomes a national conversation, those changes may already be visible at the cash register, in the inbox and on the balance sheet.
BUSINESS
Best SEO Agency Toronto: What Businesses Should Expect From Modern SEO
Search optimization has changed significantly over time. Modern SEO is no longer limited to keywords and links. It now involves technical performance, user experience, content quality, local relevance, and meaningful data analysis.
Businesses evaluating the best SEO agency Toronto approach should look for a strategy that treats search visibility as part of the broader customer experience. Sustainable results come from building a website that is useful, accessible, and relevant.
Technical SEO Should Come First
Search engines must be able to access important pages.
Technical reviews can uncover indexing problems, slow loading, broken links, and architecture issues.
Solve Foundational Problems
The best SEO agency Toronto strategy should address technical barriers before investing heavily in additional content.
A technically weak website can prevent valuable pages from reaching their potential.
Search Intent Should Guide Content
Keywords reveal what people are looking for.
However, understanding intent is essential.
Users may be researching, comparing, or ready to take action.
Create Purpose-Built Pages
Informational searches may need educational content.
Commercial queries may be better served by detailed service pages.
The best SEO agency Toronto approach should avoid forcing unrelated intentions into the same page.
User Experience Influences Results
Search traffic is only useful if visitors can navigate the website.
Pages should load quickly and present information clearly.
Mobile usability is especially important.
Keep Layouts Simple
Overly complicated designs can distract users.
Readable text, clear headings, and intuitive menus make websites easier to use.
SEO and usability should support one another.
Strengthen Local Search Visibility
Toronto businesses should provide accurate geographic information.
Service areas, contact details, and local context can help establish relevance.
A maintained local business profile can further support location-based searches.
Avoid Local Keyword Stuffing
Geographic keywords should appear naturally.
The best SEO agency Toronto strategy focuses on usefulness, not repetition.
Local content should answer real customer needs.
Build Topical Depth
Search visibility can improve when a website demonstrates comprehensive subject coverage.
Supporting articles can explore related questions and connect back to core pages.
Use Internal Linking
Internal links help users explore connected information.
They also help search engines understand topic relationships.
A structured content network can strengthen overall website clarity.
Measure Business-Relevant Performance
Keyword rankings alone do not define success.
The best SEO agency Toronto approach should also examine organic traffic, engagement, conversions, and landing-page behaviour.
Analyze Trends Over Time
SEO performance fluctuates.
Longer-term patterns provide more useful insights than daily changes.
Businesses should evaluate whether search visibility is contributing to meaningful outcomes.
Keep Optimizing
SEO requires ongoing attention.
Content ages, customer needs change, and competitors improve their websites.
Regular updates help maintain performance.
Conclusion
The best SEO agency Toronto strategy should combine technical strength, search-intent research, useful content, local relevance, strong user experience, and meaningful measurement. Modern SEO is most effective when every improvement supports both search engines and human visitors. Businesses that focus on sustainable quality rather than temporary tactics can build more dependable organic visibility. Continuous refinement then helps the strategy adapt as search behaviour, technology, and customer expectations continue to evolve.
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