This page is for foreign nationals and Colombians living abroad who inherit property in Colombia, or who must settle the estate of someone who left assets there. It explains who inherits, how the succession is processed and how inheritances are taxed.
Colombian statutes have no official English version. The law is quoted in Spanish, as published; the bracketed English wording is an unofficial translation.
Inheritance in Colombia: when and where the succession opens
Under Article 1012 of the Civil Code, «La sucesión en los bienes de una persona se abre al momento de su muerte en su último domicilio, salvo los casos expresamente exceptuados» [The succession to a person’s property opens at the moment of death at his or her last domicile, except in the cases expressly excepted], and it is governed by the law of that domicile, subject to legal exceptions. Article 20 of the Civil Code adds: «Los bienes situados en los territorios, y aquéllos que se encuentren en los Estados, en cuya propiedad tenga interés o derecho la Nación, están sujetos a las disposiciones de este Código, aun cuando sus dueños sean extranjeros y residan fuera de Colombia» [Property located in the territories, and property found in the States, in whose ownership the Nation has an interest or right, is subject to the provisions of this Code, even when its owners are foreigners and reside outside Colombia]. Where the deceased lived abroad, we review in each case which law governs under both articles.
Article 28(12) of the General Code of Procedure (Código General del Proceso, CGP) provides: «En los procesos de sucesión será competente el juez del último domicilio del causante en el territorio nacional» [In succession proceedings, the judge of the deceased’s last domicile in national territory shall be competent], and, if there were several at death, the one corresponding to the principal seat of his or her business. This page does not address which judge hears the succession when the deceased’s last domicile was abroad. By value, family judges hear higher-value successions (Article 22(9)) and municipal civil judges lower and minimum-value ones (Articles 18(4) and 17(2)), «sin perjuicio de la competencia atribuida por la ley a los notarios» [without prejudice to the jurisdiction granted by law to notaries].
Colombian inheritance law without a will: the orders of succession
First order, under Article 1045 of the Civil Code, as amended by Law 1934 of 2018: «Los descendientes de grado más próximo excluyen a todos los otros herederos y recibirán entre ellos iguales cuotas, sin perjuicio de la porción conyugal» [Descendants of the nearest degree exclude all other heirs and receive equal shares among themselves, without prejudice to the spousal portion].
With no descendants, the ascendants of the nearest degree, the adoptive parents and the spouse inherit per capita, with special rules for the succession of an adopted child (Article 1046). With no descendants, ascendants, adopted children or adoptive parents, the siblings and the spouse inherit, half for the spouse and half for the siblings; without a spouse, the siblings take all, and without siblings, the spouse (Article 1047). Failing all of these, the children of the siblings inherit and, after them, the Colombian Family Welfare Institute (Article 1051).
These Civil Code articles refer to the spouse (cónyuge); this page does not state the inheritance rights of a permanent partner (compañero permanente) under them. The CGP gives the permanent partner a role in the proceeding: Article 488 lets one with a recognized joint property partnership (sociedad patrimonial reconocida) request the opening of the succession; under Article 487, marital or joint property partnerships pending liquidation at death, or dissolved by it, are liquidated in the same proceeding; and under Article 492, a surviving spouse or partner who has not appeared is required to state whether he or she opts for «gananciales, porción conyugal o marital, según el caso» [share of partnership property, spousal or partner portion, as the case may be].
The will and the forced share (legítima)
A will must respect the forced allocations (asignaciones forzosas). Under Article 1226 of the Civil Code, as amended by Law 1934 of 2018, they are those the testator must make and that are supplied when not made, even against express provisions of the will: support owed by law to certain persons, the spousal portion and the legítimas. Under Article 1240, the legitimarios are the descendants, personally or by representation, and the ascendants.
Under Article 1242, where there are legitimarios, half of the estate, after the deductions of Article 1016 and the additions of Articles 1243 to 1245, is divided among them under the rules of intestate succession, and «La mitad de la masa de bienes restantes constituyen la porción de bienes de que el testador ha podido disponer a su arbitrio» [The remaining half of the estate is the portion the testator could dispose of at will].
Under Article 1084, a written will executed abroad is valid in Colombia if its conformity, as regards formalities, with the laws of the country where it was executed is shown and the authenticity of the instrument is also proved in the ordinary way.
Foreign heirs and heirs who live outside Colombia
Article 1053 of the Civil Code: «Los extranjeros son llamados a las sucesiones abintestato abiertas en el territorio, de la misma manera y según las mismas reglas que los miembros de él» [Foreigners are called to intestate successions opened in the territory in the same manner and under the same rules as its members]. Article 100 of the Constitution: «Los extranjeros disfrutarán en Colombia de los mismos derechos civiles que se conceden a los colombianos» [Foreigners shall enjoy in Colombia the same civil rights granted to Colombians], although the law may, for reasons of public order, subject the exercise of certain civil rights by foreigners to special conditions or deny it.
Under Article 492 of the CGP, the judge requires any heir or legatee whose status is shown to declare within twenty days, extendable once, whether he or she accepts or repudiates. Those notified in person or by notice who do not appear are presumed to repudiate, under Article 1290 of the Civil Code, unless they prove an earlier express or tacit acceptance, and cannot challenge the partition once the judgment approving it is final. If their whereabouts are unknown and they have no representative or attorney, they are summoned by publication and, if they do not appear, a curator is appointed.
An heir abroad acts through a power of attorney. Article 74 of the CGP allows it to be executed abroad before a Colombian consul or the official local law authorizes, the latter authenticated as Article 251 provides, and Article 5 of Law 2213 of 2022 allows special powers for judicial actions, not for the notarial route, by data message. Under Article 251, foreign public documents are filed apostilled or, if the country is not a party to that instrument, with consular authentication; documents in another language need the translation that article requires.
Succession process: court proceeding and notarial route
Article 487 of the CGP: «Las sucesiones testadas, intestadas o mixtas se liquidarán por el procedimiento que señala este Capítulo, sin perjuicio del trámite notarial previsto en la ley» [Testate, intestate or mixed successions shall be settled by the procedure set out in this Chapter, without prejudice to the notarial procedure provided by law]. A notarial route therefore exists; this page describes the court proceeding.
The claim (Article 488) states, among other things, the deceased’s last domicile, the known heirs and their addresses and, for an heir, whether he or she accepts outright or with benefit of inventory; silence means with benefit of inventory, which under Article 1304 of the Civil Code limits the liability of heirs who accept for the estate’s or the will’s obligations to the total value of the property they inherited. Annexes (Article 489) include proof of death, a copy of the will where there is one, in an intestate succession the civil status records proving the claimant’s degree of kinship with the deceased, an inventory of assets and debts and an appraisal.
On opening, the judge orders notice to known heirs and the spouse or partner, summons others who claim a right and «En todo caso, ordenará además informar a la Dirección de Impuestos y Aduanas Nacionales» [In all cases, shall also order that the National Tax and Customs Directorate be informed] (Article 490). At the inventory hearing, «Se entenderá que quienes no concurran a la audiencia aceptan las deudas que los demás hayan admitido» [Those who do not attend the hearing are deemed to accept the debts the others have admitted] (Article 501). The judge then decrees the partition (Article 507) and approves it by judgment, summarily if the heirs and the surviving spouse or partner so request (Article 509).
Colombia inheritance tax: inheritances as occasional gains
Under Article 302 of the Tax Code (Estatuto Tributario), as amended by Law 1607 of 2012, «Se consideran ganancias ocasionales para los contribuyentes sometidos a este impuesto, las provenientes de herencias, legados, donaciones» [Occasional gains for taxpayers subject to this tax include those from inheritances, legacies, gifts], as well as what is received as spousal portion.
For resident individuals and estates of resident decedents, the single rate under Article 314, as amended by Law 2277 of 2022, «es quince por ciento» [is fifteen per cent]. Under Article 316, as amended by the same law, the rate on national-source occasional gains of non-resident individuals and estates of non-resident decedents also «es quince por ciento» [is fifteen per cent]. Under Article 9, individuals without residence in Colombia, and estates of decedents without residence there at death, are taxed on income and occasional gains only from national sources.
Under Article 303, assets are valued as of 31 December of the year immediately before the succession is liquidated, with special rules for certain assets. Article 307, as amended by Law 2277 of 2022, exempts, among others, «El equivalente a las primeras trece mil (13.000) UVT del valor de un inmueble de vivienda de habitación de propiedad del causante» [The equivalent of the first thirteen thousand (13,000) UVT of the value of a residential dwelling owned by the deceased] and «El equivalente a las primeras tres mil doscientas cincuenta (3.250) UVT del valor de las asignaciones que por concepto de porción conyugal o de herencia o legado reciban el cónyuge supérstite y cada uno de los herederos o legatarios» [The equivalent of the first three thousand two hundred fifty (3,250) UVT of the value of the allocations received as spousal portion, inheritance or legacy by the surviving spouse and each heir or legatee]. UVT is the tax value unit of Article 868, adjusted yearly.
How ADALET LEGAL works on an inheritance
We start with the death certificate, any will, the family relationships and the assets and debts in Colombia. We explain which route applies and which documents must be apostilled and translated, and prepare the power of attorney. We make no promises about results or timeframes. Our fees are agreed in writing before we begin.
Frequently asked questions
Is there an inheritance tax in Colombia?
Inheritances are occasional gains (Tax Code, Article 302), taxed at fifteen per cent for residents (Article 314) and on national-source gains of non-residents (Article 316), with the exemptions of Article 307.
Can a foreigner inherit property in Colombia?
Yes. Article 1053 of the Civil Code calls foreigners to intestate successions opened in Colombia in the same manner and under the same rules as Colombians.
Who inherits in Colombia if there is no will?
Descendants first; then ascendants, adoptive parents and the spouse; then siblings and the spouse; then the siblings’ children and, failing them, the Colombian Family Welfare Institute (Civil Code, Articles 1045 to 1051).
Can I leave all my property in Colombia to anyone I want?
Not necessarily. Where Colombian succession law governs, a will must respect the forced allocations: support owed by law, the spousal portion and the legítimas (Civil Code, Article 1226). If there are descendants or ascendants, only half of the remaining estate is freely disposable (Article 1242).
Is a will made in another country valid in Colombia?
A written will executed abroad is valid if its conformity with the formalities of the place where it was made is shown and its authenticity is proved in the ordinary way (Civil Code, Article 1084).
What happens if I live abroad and do not respond in the succession?
Heirs notified in person or by notice who do not appear are presumed to repudiate, unless they prove an earlier express or tacit acceptance, and cannot challenge the partition once the judgment approving it is final (CGP, Article 492).
Contact us
Tell us by WhatsApp where the deceased lived, which assets are in Colombia and where you live. We will tell you which documents to send first.
Related pages
Power of attorney for Colombia · Colombian lawyer for clients abroad · Divorce in Colombia · Abogado colombiano para quienes viven en el exterior · Derecho de familia · Derecho inmobiliario