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

3. This booklet aims to provide foreign investors and
Colombian entrepreneurs an overview of the
legal regime applicable to Private Equity Funds
(PEF) to promote a better understanding of the of
the figure as an instrument to boost investment.
Within this document, we intend to inform in
simple language, different aspects regarding the
definition, structure, requirements, and
applicable regulation of the PEF, both in tax and
foreign exchange matters, which positions them
as an attractiveinvestment vehicle.
We are deeply grateful with Ernst & Young (EY) for
the work carried out in the materialization of this
project, which ultimately intends to benefit
Colombia’seconomy recovery.

6. •
•

9. ´
•
•
•
•

13. .

18. •
•
•