If your father or mother died and left an account in the U.S., an apartment in Miami or an LLC, the inheritance runs on two tracks: the succession in Colombia, which settles the applicable law, the notary or the judge and the occasional gains tax, and the proceedings in the country where the asset is located. Ligal, with ex-DIAN tax lawyers and accountants in one team, handles the case end to end.
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A succession opens at the moment of death at the deceased's last domicile and is governed by the law of that domicile, subject to legal exceptions (Art. 1012 of the Civil Code). If the last domicile was Colombia, the succession is handled here: before a notary, by mutual agreement, when all heirs are legally capable and agree, or before a judge when there is no agreement. Under Article 28, number 12, of the General Procedure Code (Law 1564 of 2012), the competent judge is the one at the deceased's last domicile within national territory and, if there were several, the one at the main seat of their business. In addition, assets located in Colombia are subject to Colombian law even if their owner is a foreigner and does not live here (Art. 20 Civil Code), and Article 1054 of the Civil Code allows Colombian heirs to ask that they be allotted, out of the foreign estate's assets located in Colombia, what corresponds to them; that criterion also applies to the succession of a Colombian with assets abroad. In practice, the apartment in Miami or the account in the U.S. usually also requires proceedings in the country where they are located (in the United States, probate, which depends on the state), and the Colombian succession must be coordinated with them.
On taxes there are two fronts. In Colombia, what each heir receives can be occasional gains, and Article 307 of the Tax Code (as amended by Article 30 of Law 2277 of 2022) exempts: the first 13,000 UVT of the deceased's home; the first 6,500 UVT of real estate other than the home; the first 3,250 UVT of each allotment for marital portion, inheritance or legacy to the surviving spouse and to each heir or legatee; 20% for those who are not forced heirs, capped at 1,625 UVT; and books, clothing, personal items and furniture. With the 2026 UVT of COP 52,374 (DIAN Resolution 000238 of December 15, 2025), 13,000 UVT equal COP 680,862,000; 6,500 UVT, COP 340,431,000; 3,250 UVT, COP 170,215,500; and 1,625 UVT, COP 85,107,750. In the United States, when the deceased was neither a citizen nor domiciled there, Form 706-NA must be filed if the assets located in the U.S. (real estate, tangible property, shares of U.S. corporations) exceed USD 60,000, within nine months of death; the applicable unified credit is generally USD 13,000. Bank accounts not linked to a U.S. business are treated as located outside the country. For the wealth and tax context see /planeacion-patrimonial, /omision-activos-delito-tributario and /residencia-fiscal-colombia-obligados-declarar-renta.
Key points of an estate with assets abroad
Ligal assists the family from day one, organizes the inventory of assets, sets the succession route, computes the taxes and handles the case end to end, without promising results.
01
We identify what the deceased left, where each asset is, in whose name it stands, with what documents it is evidenced and whether it was declared. This is the basis for knowing which proceedings are needed and which taxes apply.
02
We determine whether it can proceed by mutual agreement before a notary or whether a judge is required, verify jurisdiction by the deceased's last domicile and prepare the inventory, valuations, partition and allotment.
03
We organize the documents and deadlines of the proceedings in the country of the asset (for example, U.S. probate and Form 706-NA if the threshold is exceeded), so that what is done in Colombia and what is done abroad are consistent.
04
LIGAL Auditores and Jeysson Pulido apply the Art. 307 Tax Code exemptions per heir, convert the assets to pesos with support and prepare the returns and payments that apply.
05
If the deceased or the heirs held assets outside Colombia that were not declared, we evaluate options to put the situation in order before it turns into a problem with DIAN, with a strategy coordinated with the tax defense.
06
For those who still hold assets abroad, we analyze joint ownership, beneficiary designations (TOD), trust, LLC or holding, with their legal and tax effects in Colombia and in the country of the asset. Each is assessed case by case, without promising results.
An estate with assets abroad is resolved with orderly documents, correct tax computation and consistency between what is declared in Colombia and what appears abroad.
Director · Tax lawyer, ex-DIAN
Leads the legal strategy: sets the succession route, the coordination between the proceedings in Colombia and abroad, and the defense before DIAN if there are undeclared assets.
Accountant · Quantification and support
Reconstructs the deceased's assets, values them in pesos and computes the occasional gains tax and the exemptions of each heir.
Certified public accountants · Law 43 of 1990
Prepare the accounting support and returns related to the succession, and the technical analyses that back each figure.
Joint ownership, beneficiary designations, trusts, LLCs and holdings can organize wealth, but their effect depends on the state, the type of asset and the applicable law. We assess them case by case, without promising results.
Omitting a foreign asset from the succession or from returns can become a problem before DIAN. We organize what exists and its support; we do not hide it.
Probate depends on the state and on each case. We offer no figures or timelines we cannot back up; we set them after reviewing the documents.
When a family faces a succession with accounts, property or an LLC outside Colombia, Ligal handles the case end to end with one team: the succession in Colombia, the computation of the occasional gains tax, the returns and the document order of the proceedings abroad. Juan Santiago Rodríguez Prieto, ex-DIAN tax lawyer, leads the strategy together with accountant Jeysson Pulido and LIGAL Auditores (certified public accountants, Law 43 of 1990). The firm works on real audit, coercive collection and tax litigation cases: in a verified Google review, client Julian Rodriguez says that, thanks to the representation before DIAN, “we achieved the dismissal of a tax litigation that was pending against my company”.
Please note: no result is guaranteed; each case depends on the assets, the heirs, the documents and the applicable law. This page is a general guide and does not replace a review of your case.
Director
Juan Santiago Rodríguez Prieto
Tax lawyer · Ex-DIAN
We evaluate the assets, the heirs and the documents within 48 business hours. Use the form or open Diagnosis.
01
TodayWe review the death record, the last domicile, the list of heirs and the documents for the assets in Colombia and abroad.
02
48 business hWe determine whether the succession is notarial or judicial, what proceedings are required abroad and how much the occasional gains tax could weigh against the Art. 307 Tax Code exemptions.
03
ImmediateWe set steps, documents and dates, including the nine-month period for Form 706-NA if it applies, and how undeclared assets will be handled.
Frequently asked questions
Normally through two tracks. In Colombia the succession is carried out (notarial or judicial), where heirs are recognized and the partition is made. In the country where the asset is there is usually also separate proceedings; in the United States, probate, which depends on the state. Taxes on each side must also be reviewed. The order of the steps depends on the assets, the heirs and the documents, so it is wise to review the case before acting.
Under Article 1012 of the Civil Code, the succession opens at the moment of death at the deceased's last domicile and is governed by the law of that domicile, subject to legal exceptions. Article 28, number 12, of the General Procedure Code gives jurisdiction to the judge of the deceased's last domicile within national territory and, if there were several, to the one at the main seat of their business. Article 20 of the Civil Code subjects assets located in Colombia to Colombian law even if the owner is a foreigner, and Article 1054 allows Colombian heirs to ask that they be allotted, out of the foreign estate's assets located in Colombia, what corresponds to them; it also applies to the succession of a Colombian with assets abroad.
It can be done by mutual agreement before a notary if all heirs are legally capable and agree. If there is disagreement, incapable heirs or other circumstances that prevent it, it goes before the competent judge. Which route is right depends on the heirs and the assets; we review it before starting so as not to lose time on a route that cannot later be completed.
It depends on the country, the state and how the asset is held. In the United States, probate depends on the state, and the way the asset is titled influences whether it is needed. We give no generic probate costs or timelines: they are set after reviewing the case documents. What matters is coordinating what is done abroad with the succession in Colombia.
When the deceased was neither a citizen nor domiciled in the U.S., Form 706-NA must be filed if the assets located in that country (real estate, tangible property, shares of U.S. corporations) exceed USD 60,000; the deadline is nine months from death. The applicable unified credit is generally USD 13,000. Bank accounts not linked to a U.S. business are treated as located outside the country. Whether tax is due depends on the value and type of the assets and must be reviewed case by case.
What is received by inheritance can be occasional gains. Article 307 of the Tax Code (as amended by Article 30 of Law 2277 of 2022) exempts the first 13,000 UVT of the deceased's home (COP 680,862,000 with the 2026 UVT of COP 52,374), the first 6,500 UVT of real estate other than the home (COP 340,431,000), the first 3,250 UVT of each allotment for marital portion, inheritance or legacy to the surviving spouse and to each heir or legatee (COP 170,215,500), 20% for those who are not forced heirs capped at 1,625 UVT (COP 85,107,750), and books, clothing, personal items and furniture. Whatever exceeds these exemptions is computed under the rules in force, which we review with each heir.
Undeclared assets can create an omitted-assets risk and questions from DIAN, and they do not disappear because the holder has died. The advisable course is to first put the information in order: what existed, since when, with what support and what was declared. From there the options are assessed with a strategy consistent with the succession. See /omision-activos-delito-tributario.
Tools exist such as joint ownership, beneficiary designations (TOD), a trust, an LLC or a family holding. Their effect depends on the state, the type of asset and the applicable law, and each has tax consequences in Colombia. If the LLC is managed from Colombia, its effective place of management may make it Colombian for tax purposes (Art. 12-1 Tax Code). For that reason they are assessed case by case, without promising that probate or tax is avoided. See /planeacion-patrimonial, /holding-familiar-fiducia-colombia and /llc-eeuu.
It affects which assets belong to the marital partnership and which to the deceased, and therefore what enters the succession; in addition, the surviving spouse's marital portion has its own treatment under the Art. 307 Tax Code exemptions. It is advisable to check whether there were prenuptial agreements and which regime applied. See /capitulaciones-sociedad-conyugal-patrimonio.
Ligal is a firm specialized in tax law in Colombia and handles the case end to end with one team of lawyers and accountants. Under the direction of Juan Santiago Rodríguez Prieto, ex-DIAN tax lawyer, together with Jeysson Pulido, accountant, and LIGAL Auditores (certified public accountants, Law 43 of 1990), we organize the succession in Colombia, compute the occasional gains tax and the exemptions, and coordinate the documents and deadlines of the proceedings abroad. Our work is backed by 5.0 / 5 on Google with 36 reviews: https://share.google/VVzMvULrOj8Mj52Au. The firm works on real audit, coercive collection and tax litigation cases: in a verified Google review, client Julian Rodriguez says that, thanks to the representation before DIAN, "we achieved the dismissal of a tax litigation that was pending against my company".
Free. Attach the death record, the list of heirs and the asset documents (statements, deeds, certificates, LLC documents). We evaluate the succession route, the taxes and the coordination with the foreign country.