Argentina changed the rules for foreign companies in 2026
If your U.S. company is registered with Argentina's corporate registry — the IGJ — or is about to be, the rules changed at the end of May. Here is what changed, with the source, and what it means in practice.
What happened
IGJ General Resolution 4/2026 was issued on 22 May 2026, published in the Official Gazette on 26 May and took effect the following day, 27 May.
It consolidates and simplifies the registration requirements for companies incorporated abroad, both under article 123 of Argentina's General Companies Law (holding an interest in a local company) and under article 118, third paragraph (operating through a branch or permanent representation).
It also repealed 29 articles of Annex A of IGJ General Resolution 15/2024.
The change that matters most for a U.S. company
The rules on documents coming from abroad were relaxed. In particular, corporate resolutions in digital form, printed on paper, are now expressly accepted — provided they are duly apostilled and their integrity, traceability and unalterability can be verified.
In plain terms: a members' or managers' resolution signed remotely and apostilled is now accepted by the IGJ. The previous process assumed paper and an in-person signature.
Two further alternatives were added:
- Notarial recording through a public deed before an Argentine notary.
- Where notarial certification of the signer's authority cannot be obtained, a statement by the officer themselves declaring they hold sufficient authority, with their signature certified by a notary public.
What else changed
- Fewer corporate records required. For charter amendments that do not change the company name, type, structure or jurisdiction, a note from the legal representative stating the date, reason and registration details is now enough.
- A consolidated text of the current charter may be filed instead of the original incorporation document plus each amendment separately.
- Digital or electronic signatures are accepted on the legal representative's acceptance letter, verified by the reviewing professional.
- Joint filing of the foreign company's registration together with the local company it holds an interest in, where that interest appears directly in the incorporation instrument.
- More flexible assigned capital: funds may be held in bank accounts abroad, and non-cash assets may sit either in Argentina or outside it.
- Article 190 rewritten: registered legal representatives no longer have to take part in registrable acts of the local companies the foreign company holds an interest in.
- Resignation of the legal representative when the parent company does not act on it now has a specific procedure — formal notice at the parent's registered office, staying in the role for no less than 90 days, then the notarial recording plus a note on the corporate books.
What did not change
The apostille is still mandatory. What was relaxed is the form of the document, not its legalisation: the text accepts digital resolutions provided they are duly apostilled.
Non-cooperative jurisdictions remain under a restrictive standard. If the company comes from a country considered non-cooperative on tax transparency, or flagged by the FATF as high-risk or under increased monitoring, the IGJ may require additional documentation. The states where most LLCs are formed — Delaware, Florida, Wyoming, New Mexico — are not in that category.
What it means in practice
If your Argentine counsel asks you for a members' resolution, a Certificate of Good Standing or an affidavit for the IGJ file, it can be signed by video call from wherever you are, apostilled in the relevant state, and reach Buenos Aires without anyone travelling.
That is the difference between arranging an in-person signing in the United States and resolving it in a twenty-minute session.
A limit worth stating
This is not Argentine legal advice. The IGJ filing is handled by a lawyer or notary in Argentina, and it is with them that you should confirm how each point applies to your case.
What I handle is the U.S. side: Florida remote online notarization, the apostille in the relevant state, and shipping the original to its destination.
Need a corporate document apostilled for the IGJ?
Resolutions, affidavits, Certificates of Good Standing and Articles of Organization, signed by video call and apostilled. See how it works.
Sources
- IGJ General Resolution No. 4/2026 — Official Gazette of 26 May 2026, in force from the following day (Infoleg, Argentina's official legislation database).
- IGJ General Resolution 15/2024, Annex A — repealed articles.
- General Companies Law 19,550, articles 118, 123 and 124.
Published 21 October 2026. If the IGJ issues a later resolution changing any of these points, this note is out of date: always check against the text in force.