Nicolás Bernal Abella

Senior Associate of the Trusts and Estates Team, with more than 10 years of experience in tax and wealth management matters. 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 2017-2018, recipient of the Leonard B. Terr Memorial and Colfuturo scholarships 2017).

He has worked as tax advisor for well-known international firms. In particular, he worked as International Tax Consultant at Deloitte Tax LLP (Deloitte US) in Boston, MA, and as Foreign Legal Extern at Eversheds Sutherland (US) LLP in Washington, D.C.

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 actively participating in the OECD Commission of Experts on Tax Benefits (2021) and in the drafting of the Tax Reform 2021.

Currently, he alternates his practice with lectures on Tax Law at the Colegio de Estudios Superiores de Administración (CESA).

As a member of the Trusts and Estates Team, Mr. Bernal advises national and international clients on finding their appropriate equity structure to meet family’s needs, including the organization and distribution of the family’s property, comprehensive and cross-border estate planning, family governance and individuals’ taxation.