Steuerresidenz in Colombia: Der 183-Tage-Test
183-Tage-Schwelle
Wie die 183-Tage-Regel in Colombia funktioniert
Colombia counts 183 days in any consecutive 365 day period.
Rollierendes 12-Monats-Fenster. Das bedeutet, dass der Zähler von jedem gegebenen Datum zurückblickt, nicht nur über die Kalenderjahrgrenze. Ein rollierendes Fenster ist schwieriger manuell zu verfolgen, weil sich die Zahl jeden Tag ändert.
Wenn du 183 Tage überschreitest, kann Colombia dein weltweites Einkommen als Steuerresident besteuern. Die genauen Folgen hängen von deiner persönlichen Situation, geltenden Doppelbesteuerungsabkommen und der Art des Einkommens ab.
Wie die Zählung funktioniert
Colombia treats you as tax resident once you have spent 183 days or more inside the country during a rolling 365 day window, counting continuous and aggregate days alike. The interesting bit is when residency actually starts: if the 183 day count is completed inside a single tax year, residency runs for that whole year, but if it straddles two years, the residency clock starts only in the second one.
Was als Tag gilt
Any day with physical presence in Colombia counts, including arrival and departure days. The 365 day measuring window rolls forward continuously rather than resetting on a tax year boundary.
Was über die Tageszählung hinausgeht
For Colombian nationals there is an extra route into residency, separate from days: keeping family, an economic activity, or at least half of your assets in Colombia. Foreigners are only judged by the 183 day count.
Besondere Steuerregelungen
Colombia does not run a general expat regime. Residents pay progressive income tax on their worldwide earnings, up to 39%, and can credit foreign taxes already paid.
Doppelbesteuerungsabkommen
The Colombian treaty network is still growing. Existing agreements with Spain, Switzerland, Canada, Chile, and a handful of others all follow the OECD tiebreaker shape.
Häufig gestellte Fragen
When does Colombian tax residency begin?
It starts in the tax year you finish your 183 days inside the rolling 365 day window. If those 183 days cross from one year into the next, residency starts in the later year. From that point on, your worldwide income is on the Colombian tax base.
Do the days have to be consecutive?
No. The 183 days are aggregate, totalled across all your days of presence in the rolling 365 day window. They do not need to run back to back.
Are foreign capital gains taxed for Colombian residents?
Yes. Colombian residents pay tax on worldwide capital gains. Treaty relief or a unilateral foreign tax credit can soften the double tax exposure in some cases.
Offizielle Quelle: https://www.dian.gov.co/
Verfolge deine Tage in Colombia
BorderLog zählt deine Tage automatisch und warnt dich, bevor du die 183-Tage-Schwelle erreichst.
Meinen ersten Eintrag hinzufügen