Argentina (AR)
Argentina is South America's second-largest country — a land of European-influenced culture, world-class wine, legendary beef, breathtaking landscapes from Patagonia to the Andes, and one of the most vibrant expat communities in Latin America.
Estate & Inheritance in Argentina
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Argentina's inheritance law is governed by the Código Civil y Comercial de la Nación (CCC, in force since 2015). The key issues for expats: (1) Argentina applies the law of the deceased's last domicile to movable assets — if you are domiciled in Argentina when you die, Argentine law governs your worldwide movable estate; (2) real property (inmuebles) is governed by the law of where the property is located; (3) Argentina does not have inheritance tax (impuesto sucesorio) at the national level — most Argentine provinces abandoned inheritance tax decades ago, and Buenos Aires Province abolished it in 1973. This is a significant advantage compared to Germany or the UK; (4) Argentine forced heirship (legítima) rules give children and spouses mandatory shares; (5) wills must be opened through a judicial or notarial succession process.
Intestacy — What Happens Without a Will
If you die without a valid will in Argentina, the sucesión intestada applies under the CCC. Priority order: (1) Descendants — children inherit first (equally regardless of birth order or whether born within or outside marriage). A surviving spouse inherits alongside children but only receives the portion corresponding to a child's share in the community property (bienes gananciales) — not as an heir in their own right competing with children. (2) Ascendants — parents, if no children. (3) Spouse — if no children or parents, the spouse inherits everything. (4) Siblings and collateral relatives up to the 4th degree. Unmarried partners (convivientes) do not inherit under Argentine intestacy law — only a will or registered civil union (unión convivencial) can protect an unmarried partner. Argentine intestacy law is strict: non-biological children (step-children) do not inherit unless adopted.
Types of Valid Will
Holographic Will
Testamento OlógrafoMust be entirely handwritten (not typed or dictated) by the testator, dated with day, month, and year, and signed. No witnesses required. Simple and inexpensive. Recognised across most countries (including those that follow the Hague Convention on Wills). A copy should be left with a trusted person and another deposited with a notary (escribano) for safekeeping.
Valid in Argentina if properly handwritten, dated, and signed. Recognised internationally if the formalities of the country of signature are met. Must be opened through a judicial or notarial succession process after death.
Keep a copy with a trusted person and inform at least one heir of its existence and location. Argentine succession requires a court or notarial process regardless of whether a will exists.
Notarial Will (Public Deed)
Testamento por Acto Público / Testamento NotarialDictated to or drafted by an Argentine escribano (notary) in the presence of 3 witnesses who sign the document. The escribano drafts it, reads it aloud, and the testator confirms it. The escribano keeps the original and issues certified copies (testimonios). The most secure and commonly contested form.
Automatically authentic — no additional proof of authenticity required. Registered with the escribano's protocol.
Recommended for complex estates, significant Argentine property, or families in multiple countries. The escribano can advise on how Argentine forced heirship (legítima) rules interact with your estate plan.
Closed Will (Sobre Cerrado)
Testamento CerradoThe testator writes the will (can be typed or handwritten) and places it in a sealed envelope. The sealed envelope is presented to an escribano with 5 witnesses who attest to its presentation. The escribano records the presentation. Content remains secret until death.
Valid in Argentina. The content is unknown until death — requires judicial opening.
Less common than holographic or public wills. Used when the testator wants the content to remain confidential during their lifetime.
Forced Heirship
Argentina applies legítima (forced heirship) rules that make it impossible to completely disinherit certain close relatives. Protected heirs and their minimum shares: Descendants (children, grandchildren): 2/3 of the estate (i.e. only 1/3 can be freely disposed of if the testator has children). Ascendants (parents): 1/2 of the estate (only if no children). Surviving spouse: 1/2 of the estate (only if no children or parents). If you have children, you can only freely dispose of 1/3 of your estate via will — the remaining 2/3 must pass to your children equally. Unlike Germany's Pflichtteil which is paid in cash, Argentine forced heirship can be satisfied in kind (actual assets) or cash. Disinheritance (desheredación) is only valid for very specific serious causes listed in the CCC (e.g. serious crimes against the testator, abandonment, public accusations).
EU Succession Regulation (Brussels IV)
Argentina is not part of the EU, so the EU Succession Regulation (Brussels IV) does not apply. However, if you have assets in EU countries, Brussels IV will govern those assets — and if you habitually reside in Argentina when you die, Argentine law (your country of residence) governs the EU assets by default under Brussels IV. You can elect the law of your EU nationality to apply to your EU assets by making this choice explicitly in a will. For Argentine assets: Argentine law governs. Key cross-border points: (1) Argentine succession requires a local judicial or notarial process — a foreign will must be legalized (apostilled) to be accepted in Argentina; (2) an Argentine testamento ológrafo can cover worldwide movable assets if validly executed; (3) consult lawyers in both Argentina and your home country for estates spanning multiple jurisdictions.
Inheritance Tax
Argentina does not have a national inheritance tax (impuesto a la herencia). Buenos Aires Province abolished its inheritance tax in 1973. Most Argentine provinces have no inheritance tax. The notable exception: Buenos Aires Province re-introduced an Impuesto a la Transmisión Gratuita de Bienes (ITG) in 2011 — this applies to gratuitous transfers (inheritances and donations) involving Buenos Aires Province assets or heirs/recipients domiciled in Buenos Aires Province. Rate: 4–10% for inheritances above ARS 1,000,000 (threshold adjusted annually). Buenos Aires City (CABA): no inheritance tax. Practically, most expat inheritances in Argentina face minimal or zero inheritance tax — a significant advantage compared to Germany's up to 50% rates for non-family.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / children / parents (direct line) | Buenos Aires Province ITG: exempt up to ARS 1,000,000+ (threshold updated annually). Buenos Aires City: no tax. | Buenos Aires Province: 4–10% above threshold for direct heirs. Most provinces: 0%. |
| Siblings | Buenos Aires Province: smaller exemption than direct line. | Buenos Aires Province: 8–12% above threshold. Most provinces: 0%. |
| Other relatives and unrelated persons | Buenos Aires Province: minimal exemption. | Buenos Aires Province: 12–24% above threshold. Most provinces: 0%. |
The vast majority of Argentine territory has no inheritance tax. Bienes Personales (annual wealth tax) does not apply to deceased estates — it applies to living residents on their assets. Capital gains tax (Impuesto Cedular) may apply on the sale of inherited assets after estate distribution. Consult a contador for the specific tax implications of any Argentine property inheritance.
Cross-Border & Multi-Country Estates
Expats with assets in multiple countries need to plan carefully. Key issues: (1) Argentine succession process (sucesión) requires a local court or notarial procedure for Argentine-located assets — a foreign will must be apostilled and translated into Spanish. (2) Argentine domicile at death means Argentine law governs movable assets worldwide — if you are planning to leave Argentina, update your estate planning. (3) Argentina has no estate tax treaties with Germany, UK, US, or most countries — but since Argentina has minimal inheritance tax, this is rarely a problem. (4) A will made in your home country may not be automatically valid for Argentine assets — have an Argentine escribano review it or make a complementary Argentine will. (5) USD property in Argentina: the source of USD used to purchase must be documented for heirs to access (AFIP may review origin of funds). Engage an Argentine abogado especializado en sucesiones for complex international estates.
Certificate of Inheritance
Argentina does not issue a single unified inheritance certificate. Heirs must go through a Proceso Sucesorio (succession procedure) either: (1) Judicial — filed at the civil court (juzgado civil) of the deceased's last domicile; or (2) Notarial (since 2015 CCC reform) — handled entirely by an escribano when all heirs are adults and in agreement (sucesión extrajudicial). The process results in a Declaratoria de Herederos (declaration of heirs) — required to access Argentine bank accounts, property, and vehicles. Processing time: 3–18 months depending on complexity and whether contested. Costs: notarial fees (ARS 100,000–500,000) or court costs.
Will Registration
Argentina does not have a national centralised wills registry. However: (1) Testamentos notariales (notarial wills) are kept in the escribano's protocol and can be located through the Colegio de Escribanos; (2) Buenos Aires City's Registro de Testamentos can record a holographic will for safekeeping (deposit, not registration); (3) Inform at least one trusted person and one potential heir of the location of any holographic will — undiscovered wills often lead to intestate succession as if no will existed. Keep a note in your financial records of where your will is kept.
Living Will & Healthcare Power of Attorney
The Directiva Anticipada (advance healthcare directive / living will) is recognised under Argentine law (Ley 26.529 — Derechos del Paciente) as a legally binding instruction to medical professionals regarding end-of-life treatment. You can refuse extraordinary life-prolonging measures in advance. The Directiva must be written, signed, and ideally notarially certified. Medical power of attorney (Poder Notarial para Cuestiones de Salud) can be granted to a person to make healthcare decisions on your behalf. Keep a copy accessible to family and inform your treating doctor. Argentine hospitals are legally required to follow a valid Directiva Anticipada.
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Estate & Inheritance
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