Basic Notions of the Colombian Private Equity Funds (PEF) Legislation

This booklet aims to provide foreign investors and Colombian businessmen with an overview of the legal regime applicable to Private Equity Funds (PEFs) so that they have a better understanding of the model as an instrument to promote investment and the economic recovery of the country post-pandemic. Within this document, we intend to inform in a simple language, aspects regarding the definition, structure, requirements, and regulation applicable to PCFs, both in tax and exchange matters, in order to promote them as attractive investment vehicles.