Colombia.

Colombia treats inheritance and gifts as ganancias ocasionales under the Estatuto Tributario, taxed at a flat 15% post-Ley 2277 of 2022 (raised from previous progressive rates). The Código Civil (Law 84/1873, via Ley 57/1887) preserves a complex system of asignaciones forzosas: legítima rigorosa reserves at least 50% for descendants and ascendants, the cuarta de mejoras provides an additional 25% benefiting descendants discretionarily, and porción conyugal protects an impoverished surviving spouse.

Sucesión notarial under Decree 902/2017 has expanded notarial alternatives to judicial succession, though limits apply where minors, dissent among heirs, or contested claims are present. The default matrimonial regime is sociedad conyugal, with capitulaciones matrimoniales available to elect separación total. The unión marital de hecho regime under Law 54/1990 establishes patrimonial consequences for cohabiting partners.

The memoranda in this series address the recurring fact patterns in Colombian cross-border estate planning — including the 15% ganancia ocasional on inherited foreign assets, the asignaciones forzosas tension with foreign testamentary freedom, the cuarta de mejoras as a distinctive Colombian innovation, fiducia mercantil as alternative to common-law trusts, and the sucesión ilíquida tax obligations during the undivided-estate phase.