Foreign companies: IGJ simplifies procedures and reduces registration requirements
General Resolution IGJ No. 4/2026, published on 26 May 2026 and effective as from the date of its publication, introduces relevant amendments to the regime applicable to companies incorporated abroad.
Among the main changes, the regulation simplifies documentary requirements, makes procedures related to legal representatives and branches more flexible, eliminates certain asset requirements and allows the joint performance of certain registration procedures.
The most relevant changes are set out below:
Subject | Formerly | Now |
Partial unification of the regime applicable to foreign companies registered under Articles 118 and 123 of the General Companies Act. |
|
|
Simplification of corporate documentation. |
|
|
Flexibility regarding the powers of the foreign signatory. | Strict formal accreditation of powers of attorney was required. | The signatory's own declaration before a notary is accepted as a valid alternative. |
Resignation of legal representatives without the intervention of the parent company. | Acceptance or formal processing of the waiver by the foreign company was necessary. | The resignation may be registered in compliance with certain local requirements, even without the intervention of the parent company. |
Elimination of asset requirements for branches. | There was an obligation to restore assets and restrictions in the event of accumulated losses. | These obligations and restrictions are eliminated, providing greater operational flexibility. |
Simplification for foreign types of companies not provided for in Argentine legislation. | The foreign corporate structure had to be technically explained. | This requirement is eliminated. |
Materiality criterion for unregistered foreign companies. | There was a wide risk of registration observations or rejections. | Only acts where the vote of the non-registered company would have been decisive will be affected. |
Possibility of joint filing of proceedings. | The registration of the foreign company and the incorporation of the local company had to be processed separately. | Both procedures can now be carried out simultaneously. |
Likewise, the regulation eliminates several additional formalities that generated delays and operational complexities in the registry practice.
We remain at your disposal to answer any questions you may have, as well as to expand on this report.
IGJ Area. ECIJA Argentina
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