OBS_VALUE: There is no distinction between domestic and foreign enterprises.In adition, the Law 2277 of 2022 states an equal income tax for dividends and participations recieved by national and foeign companies of 20%. Likewise, Art. 35 of the same law establishes the creation of a wealth tax that is applicable to both, national or foreign natural persons without residence in the country with respect to their assets owned directly or indirectly in Colombia or foreign companies.