Nicolás Bernal Abella

Senior Associate of the Tax and Trusts and Estates Teams, with more than 14 years of professional experience. 

Graduated as an attorney from Universidad del Rosario (valedictorian). Exempted from career final exams due to his excellent academic achievements. Obtained a postgraduate degree in Tax Law from Universidad de los Andes. Holds a Master's degree (LL.M.) in Taxation, with a Certificate in International Taxation, from Georgetown University (Degree with Distinction, Dean’s List Graduate, Graduate Tax Scholar, CALI Award, recipient of the Leonard B. Terr Memorial and Colfuturo scholarships). He also completed the Family Wealth Management Program at Universidad de los Andes.

He has a distinguished international track record. He served as a consultant on the International Tax team at Deloitte Tax LLP (Deloitte US) in Boston, MA, where he advised clients on tax planning and the structuring of investments both within and outside the United States. He also interned on the International Tax team at Eversheds Sutherland (US) LLP in Washington, D.C. and participated in the International Secondment Program at Gómez-Acebo & Pombo in Madrid, Spain.

In the public sector, he worked as Legal Subdirector of the National Tax and Customs Directorate (DIAN), highest doctrinal authority in tax, customs and national exchange matters. He also served as Advisor and Chief of Staff to the Director General, roles in which he actively participated in the Commission of Experts on Tax Benefits (OECD, 2021), the drafting team of Law 2155 of 2021, the creation of DIAN’s Legal Compilation, and the Central-Level Committee for Conciliation and Judicial Defense.

Since 2022, he has been a professor of Tax Law at the Colegio de Estudios Superiores de Administración -CESA-.

As a member of the Tax Team, Nicolás advises clients on a broad range of domestic and international tax matters. His practice focuses on national and local taxes, application of tax treaties to avoid double taxation, tax planning, individuals’ compliance and corporate reorganizations.

As a member of the Wealth Management Team, he advises clients on the design and implementation of domestic and international wealth structures. His practice includes, among others, the organization and distribution of family assets, family business governance, and the design and implementation of estate planning structures.