{"id":1961,"date":"2025-12-03T00:42:32","date_gmt":"2025-12-03T00:42:32","guid":{"rendered":"https:\/\/colombialegaledge.co\/?p=1961"},"modified":"2025-12-08T20:53:03","modified_gmt":"2025-12-08T20:53:03","slug":"part-1-of-corporate-planning-for-2026-in-colombia-the-corporate-and-employment-calendar","status":"publish","type":"post","link":"https:\/\/colombialegaledge.co\/en\/part-1-of-corporate-planning-for-2026-in-colombia-the-corporate-and-employment-calendar\/","title":{"rendered":"Part 1 of Corporate Planning for 2026 in Colombia: the Corporate and Employment Calendar"},"content":{"rendered":"\n
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Part 1 of Corporate Planning for 2026 in Colombia: the Corporate and Employment Calendar<\/h2>\n<\/div><\/div>\n\n\n\n

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New Year\u2019s Eve is just around the corner, and while we\u2019re looking forward to Colombian traditions and delicious food, we\u2019re also focused on helping international entrepreneurs and business owners set up and run companies in Colombia smoothly and compliantly<\/strong>.<\/p>\n\n\n\n

The first quarter of every year is critical, <\/strong>both if you’re looking to incorporate a company and if you have done so already. Not only does it set the tone for the rest of the upcoming year, but it also provides an opportunity for your business to take the time to understand the previous years’ gains and loses, and represent that within your corporate structure as well as review employment matters patiently.<\/p>\n\n\n\n

From January to March, your focus is going to be divided between corporate and employment obligations. Beyond any economic consequences, these obligations require you to fulfill mandates with two of the most important groups of people in your company: shareholders and employees. <\/strong><\/p>\n\n\n\n

In this guide, we\u2019ll cover the most important corporate and employment obligations from January to March<\/strong>, helping you plan ahead and stay compliant while keeping shareholders and employees happy.<\/p>\n\n\n\n

Why Q1 Is Critical for Colombian Companies<\/h2>\n\n\n\n

Respecting shareholder’s right to access company information in a timely manner can define your company’s success for the entire year, especially if you’re looking to raise capital and need to count votes to do so<\/strong>. Our clients regularly take full advantage of the first, and mandatory, shareholder’s meeting to request further investment, which has proven to be a successful strategy if documents (financial statements and management reports) are presented in a straightforward manner.<\/p>\n\n\n\n

On another hand, paying employees’ unemployment and housing benefits on time is important for them to reinforce commitment to your company, aside from preventing legal risks, of course. Keep in mind these benefits should be paid only in specialized entities<\/strong>, never in cash nor directly to employees.<\/p>\n\n\n\n

Key Corporate Obligations in Q1 2026<\/h2>\n\n\n\n

The mandatory annual shareholder meeting makes Q1 of every year the busiest one for corporate governance because of the contents to which shareholders have rights to. The actual deadline is March 31st, except for the UBO (Ultimate Beneficiary Owner) mandate in February and April<\/strong><\/p>\n\n\n\n

Obligation<\/strong><\/td>Description<\/strong><\/td>Deadline<\/strong><\/td><\/tr>
Annual Financial Statements for the prior fiscal year<\/td>Requires presentation and approval at mandatory annual shareholders meeting<\/td>March 31st<\/td><\/tr>
Management report for the prior fiscal year<\/td>Requires presentation and approval at mandatory annual shareholders meeting<\/td>March 31st<\/td><\/tr>
Annual mandatory shareholders meeting<\/td>Shareholders have a right to meet even if the legal representative fails to call the meeting<\/td>March 31st<\/td><\/tr>
Update shareholder and minute books<\/td>Shareholders have a right to inspect shareholder and minute books five business days before the annual mandatory meeting<\/td>March 31st (OR five business days before the annual mandatory meeting)<\/td><\/tr>
Renew Business Registration (“Matr\u00edcula Mercantil” in Spanish)<\/td>Fee must be paid at the Chamber of Commerce where the company was registered<\/td>March 31st<\/td><\/tr>
Update contact information with Chamber of Commerce<\/td>Only if the company changes its email, address or phone number<\/td>March 31st (parallel obligation to renewing Business Registration)<\/td><\/tr>
Appoint a Fiscal Auditor only if required by law<\/em><\/strong><\/td>Requirements available here<\/strong><\/a>, and in checklist below \u2b07<\/td>Usually March 31st (or 3 months after end of fiscal year if other than December 31st)<\/td><\/tr>
Report Ultimate Beneficial Owners to tax authority (DIAN)<\/td>Only if there were changes in January<\/td>Reports must be filled during the following month in January, April, July and October<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Fiscal Auditor Checklist<\/h2>\n\n\n\n