A foreign parent registers itself in Argentina before its company can exist. The rules got easier in 2024–2026. Here is which entity to choose, what the parent must file, the new CUIT for foreigners, the bank — and what changes when the parent is Paraguayan.
A foreign company that wants to own an Argentine company must first register itself in Argentina. In Buenos Aires that means the Inspección General de Justicia (IGJ) under article 123 of the General Companies Law; in the provinces, the local registry. Only then can the Argentine company be incorporated, and then registered with the tax authority (ARCA), the province and a bank.
The rules have become much friendlier since 2024: the IGJ dropped the requirement to prove assets abroad and its annual reporting regime, the SAS was restored, and in 2026 the old CDI tax number for foreigners was replaced by the ordinary CUIT. Allow four to eight weeks for documents and registrations, and longer for the bank.
Law and practice: General Companies Law 19,550, arts. 118 and 123; IGJ General Resolutions 11/2024, 15/2024 and 4/2026; ARCA RG 5803/2025.
| SAS | SRL | SA | |
|---|---|---|---|
| Shareholders | One or more | 2 to 50 | Two or more, or one (SAU) |
| Minimum capital | 2 minimum wages (about ARS 782,400 in October 2026) | None set by law | ARS 30 million |
| Residence of managers | At least one administrator resident in Argentina | Special domicile in Argentina | A majority of directors resident in Argentina |
| Typical use | Start-ups and small companies | Family and owner-run businesses | Larger companies, RIGI projects, regulated sectors |
For most foreign-owned trading, services or technology businesses, the SAS or SRL is enough. The SA’s resident-majority board makes it harder to run from abroad; a reform of the companies law sent to Congress in June 2026 may change that, but has not passed.
Law and practice: SA minimum capital under Decree 209/2024; SAS under Law 27,349 (capital of two minimum wages, at least one resident administrator); General Companies Law, art. 256 (SA directors).
| Document from the foreign shareholder | Detail |
|---|---|
| Certificate of good standing | Issued no more than 6 months before filing |
| Articles of incorporation and amendments | Certified by a notary or the home registry |
| Board resolution | Deciding to invest and appointing the representative in Argentina, with acceptance and domicile |
| Sworn statements | Beneficial owners and politically exposed persons |
| Legalisation | Apostille (Paraguay is a party to the Hague Convention) and sworn translation into Spanish |
Since November 2024 the IGJ no longer asks the foreign company to prove it has assets or operations abroad, and it abolished the annual information regime for registered foreign companies. A May 2026 resolution put all the requirements in a single article. Provincial registries can be stricter: Córdoba, for example, still asks for proof that the parent can carry on its main business at home.
Law and practice: IGJ RG 15/2024 (in force 1 November 2024) and RG 4/2026 (26 May 2026); Córdoba IPJ Resolution 022 “T”/2025.
Since 2 March 2026, foreign shareholders and directors no longer get a CDI. ARCA issues them an ordinary CUIT, requested through a legal representative domiciled in Argentina; foreigners without an Argentine ID can get a provisional CUIT valid for two years. Existing CDIs convert automatically.
The company receives its own CUIT after registration and then registers for provincial turnover tax (Ingresos Brutos) in the province where it operates, or under the multilateral agreement if it sells in several.
Law and practice: ARCA RG 5803/2025 (Boletín Oficial 24 December 2025).
Bank account
Up to eight weeks. Banks ask for the articles, registry extracts, beneficial owners, PEP statements and powers of attorney; signatories usually need an Argentine ID and an interview.
Capital from abroad
Brought in through the bank and sold in the official FX market; keep the records, they decide later dividend and repatriation access.
Central Bank survey
Companies with foreign assets or liabilities report them to the Central Bank: once a year below US$10 million, quarterly above.
Beneficial owners
Declared to the IGJ and ARCA, and updated when ownership changes.
Law and practice: BCRA Communication A 8304 (external assets and liabilities survey, from 2026).
A Paraguayan company can own an Argentine company like any foreign parent, with apostilled documents and the article 123 registration. Two things are different. There is no tax treaty, so dividends leave Argentina at 7% and service fees at the full domestic rates. And Argentina treats Paraguay as a low-tax jurisdiction, so every transaction between the two companies falls under transfer pricing rules — see our guide to Argentina–Paraguay structures.
Good standing, articles, board resolution, apostille, translation: 2–3 weeks.
IGJ article 123 or the provincial registry.
SAS digitally; SRL or SA by deed or private instrument.
For the company, foreign shareholders and directors.
Turnover tax and local permits.
Account, capital deposit, Central Bank reporting.
Yes, through an SAS or an SAU (single-shareholder SA), or with a second shareholder in an SRL or SA. The foreign parent must first register with the IGJ or the provincial registry under article 123.
The registration that a foreign company must complete in Argentina before holding shares in an Argentine company. Since 2024 the IGJ no longer requires proof of assets abroad.
No. Since 2 March 2026 ARCA issues an ordinary CUIT instead; existing CDIs convert automatically.
ARS 30 million under Decree 209/2024. An SAS needs two minimum wages; an SRL has no statutory minimum.
For an SA, a majority of directors must have their real domicile in Argentina. An SAS needs at least one resident administrator.
About four to eight weeks for documents and registrations, plus up to eight weeks for a bank account.
Yes. There is no tax treaty, so dividends bear 7% and transactions between the two fall under transfer pricing rules.
What your first employee will cost.
SAS, SRL or SA, handled from a Paraguay base.
Tell us who the shareholders are and what the company will do. We prepare the parent’s documents and coordinate the Argentine registrations — fixed quote within one business day.
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