Beneficial ownership
Last verified: 24 Oct 2026 · Status: Stable
Companies must identify their beneficial owners, the individuals who hold at least 10% of capital or votes or otherwise exercise final control (UIF Resolution 112/2021). The IGJ requires an annual beneficial owner sworn statement under article 421 of RG IGJ 15/24, and ARCA runs its own information regime.
Key rules
- Definition. Individuals with at least 10% of capital or voting rights, or final control by other means. If none can be identified, the director or administrator is reported.
- IGJ. Sworn statement once per calendar year with the first filing of the year; the chain of control must be documented (IGJ).
- Changes. UIF rules require updates within 30 days for obliged reporting entities.
International comparison
| Jurisdiction | Public beneficial ownership register |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | People with significant control confirmed at incorporation (25% test) source |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
ARCA's separate annual beneficial owner information regime is not yet summarised here.