27-05-2026

On May 26, 2026, General Resolution (IGJ) No. 4/2026 was published in the Official Gazette, whereby the General Inspection of Justice (IGJ) introduced significant amendments to the regulatory framework applicable to companies incorporated abroad seeking to operate in Argentina or participate in local companies.

The resolution repeals more than 30 provisions of pre-existing regulations which, according to the IGJ itself, generated unnecessary costs and delays without providing substantial control-related benefits. In this context, the new regulation aims to simplify procedures, reduce administrative burdens, and streamline processes related to foreign investments in the country.

Among the changes introduced are the following:

Unified registration criteria for foreign companies
The resolution unifies and reorganizes the requirements applicable both to foreign companies seeking to establish branches or permanent representations in Argentina (Section 118 of the General Companies Law) and to those intending solely to participate in local companies (Section 123 of the General Companies Law).

Digitalization and modernization of corporate filings
Digital documentation issued abroad is now accepted, provided that the corresponding authenticity requirements are met. In addition, verified digital or electronic signatures are accepted for the legal representative’s acceptance of appointment. These amendments reduce the time and costs associated with legalizations, certifications, handwritten signatures, and the shipment of physical documentation, especially for companies whose representatives are located abroad.

Greater flexibility for foreign documentation
The resolution introduces more streamlined alternatives for the submission of documentation originating abroad, including notarization before an Argentine notary public, together with evidence of compliance with the applicable legal requirements.

Simplified submission of bylaws
The filing of updated or consolidated versions of corporate bylaws is now permitted, thereby avoiding, in many cases, the need to provide all historical amendments of the foreign company.

Simultaneous registration of procedures
The resolution allows for the simultaneous filing of the registration of foreign companies under Sections 118 or 123 of the General Companies Law and the incorporation of a local company in which such foreign companies participate.

In practice, this may expedite the commencement of operations and investments in Argentina by eliminating the need to wait for the prior registration of the foreign company before proceeding with the incorporation of the corresponding local company.

Financial statements
Branches and permanent representations must continue filing annual financial statements with the IGJ within 120 calendar days following the end of the fiscal year.

Controls regarding transparency and non-cooperative jurisdictions
The resolution maintains specific disclosure and control requirements for companies incorporated in, or linked to, jurisdictions considered non-cooperative or low-tax jurisdictions, in line with anti-money laundering and tax transparency regulations.

In conclusion, the new regulation seeks to make the registration process more efficient and predictable for investors and international groups operating in Argentina, while maintaining controls related to corporate transparency and regulatory compliance.

The resolution entered into force on May 27, 2026.

Corporate Lawyers

May 2026