New Regime for Foreign Companies: the Public Registry Simplifies the Rules of the Game

General Resolution IGJ No. 4/2026, effective as of May 26, 2026, amends the registration framework governing foreign investment in the Republic of Argentina.

On May 26, 2026, General Resolution IGJ No. 4/2026 came into force, a regulation that introduces far-reaching changes to the regime governing the registration and activities of companies incorporated abroad before the Public Registry of the City of Buenos Aires (the “Public Registry”). The new regulation substantially amends General Resolution No. 15/2024—the comprehensive regulatory body governing all proceedings before the Public Registry—with a clear objective: to eliminate barriers to access, reduce compliance costs, and align Argentina with international standards of corporate registration.

The resolution is the result of a Participatory Rulemaking Process (General Resolution IGJ No. 2/2026) that allowed citizens, professional entities, and other interested parties to identify the operational frictions of the current regime. The result is a reform that simplifies without deregulating: each requirement that was eliminated or relaxed was assessed based on whether it served a verifiable function of control or publicity.

Key changes you need to know:

1. Unification of registration regimes (Articles 118 and 123, General Companies Law)
   The registration regime is consolidated into a single article 164, covering both companies that habitually conduct business in the country (Article 118) and those that only hold interests in local companies (Article 123).
   
   
2. Substantial Simplification of Documentary Requirements
   Requirements that did not add verifiable control value are eliminated:
   
   
   1. The consolidated text of the current bylaws is accepted in lieu of submitting each individual amendment, provided it does not involve a change of name, transformation, or change of jurisdiction.
   2. The declaration of not being in liquidation is eliminated, which previously had to be included in the resolution of the governing body.
   3. Professional certification is accepted (by a duly licensed attorney-at-law or certified public accountant) of the representative’s signature in lieu of notarial authentication.
   4. Apostilled digital documents are accepted, verifiable in their integrity and traceability, submitted in hard copy.
   5. The legal opinion of a foreign attorney or notary is eliminated for companies of an unknown type (former Article 167).
      
      
3. Repeal of financial controls over branches
   The new regulation repeals Articles 176, 177, 178, and 180, eliminating:
   
   
   1. The active verification of positive net worth by the Public Registry.
   2. The formal demand and cancellation procedure for negative net worth.
   3. The prohibition on registering capital allocations when accumulated losses existed.
      
      
4. Relaxation of capital allocation requirements
   New article 179 allows funds to be credited in accounts held at local or foreign financial institutions (previously, crediting exclusively in local banks was required).
   
   
5. Documentation from abroad: the digital era
   The amended Article 203 marks a break from the paper-based culture:
   
   
   1. The submission of resolutions of the governing body in digital format reproduced in hard copy is accepted, provided they are apostilled and their integrity is verified.
   2. The alternative of notarization before an Argentine notary public of foreign documentation is incorporated, simplifying legalization costs.
      
      
6. New procedure for the resignation of the representative
   New article 204 reinstates a mechanism allowing the representative of a foreign company to register their own resignation when the parent company does not respond. The procedure requires formal notice with a period of at least 90 days, after which unilateral registration is permitted.
   
   
7. Simplification of the domestication process (Article 124, General Companies Law)
   New article 193 reduces the domestication of foreign companies to five specific requirements. In addition, articles 191 and 192, which enabled the Public Registry to issue formal demands to compel domestications, are repealed.

We invite you to consult the full text of General Resolution No. 4/2026 and its amendments:

Our Companies Law & Corporate Governance team is available to analyze the impact of General Resolution IGJ No. 4/2026 on each company’s operations

For further information, please contact:

• María Lucila Winschel
• Florencia Angélico

This message is of a general informative nature and should not be considered as legal advice. In case you need professional assistance, please contact our experts.