The Argentine Thread

Guide · 4. Entities and setup

Branch and foreign company registration

Last verified: 24 Oct 2026 · Status: Changing

A foreign company that acts habitually in Argentina must register a branch under article 118 of Law 19.550. A foreign company that holds shares in an Argentine company registers under article 123. IGJ General Resolution 4/2026 (26 May 2026) rewrote the IGJ rules on foreign companies in article 164 of RG IGJ 15/24.

Key rules

  • Documents. A good standing certificate no older than 6 months and certified bylaws of the parent, apostilled and translated by a sworn translator (RG IGJ 4/2026).
  • Representative. A legal representative in Argentina; signatures may be certified by professional seal, notary or digital signature.
  • Sworn statements. PEP and beneficial owner statements under articles 414 and 421 of RG IGJ 15/24.
  • Joint filing. The article 123 registration and the incorporation of the local vehicle can now be processed together.
  • Branch capital. Not required by law unless the activity requires it. Branch accounts are kept separately and filed annually.

Step by step

  1. Collect parent documents, apostille and translate.
  2. Board resolution of the parent approving the registration and naming the representative.
  3. File with the IGJ (article 118 for a branch, 123 for a shareholder).
  4. Publish where required and obtain the CUIT.

International comparison

No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.

JurisdictionComparable rule
ArgentinaNot yet sourced
US (Delaware)Not yet sourced
UKNot yet sourced
CanadaNot yet sourced
ChileNot yet sourced
UruguayNot yet sourced
BrazilNot yet sourced
SingaporeNot yet sourced
EstoniaNot yet sourced

Practical traps

  • Six month validity of the good standing certificate is easy to miss when apostille and translation take weeks.

Recent changes

  • 26 May 2026. RG IGJ 4/2026 published.

Primary sources

Cross checks (secondary, not relied on alone)

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