Argentina.

Argentina imposes no federal inheritance tax. However, the Province of Buenos Aires reintroduced the Impuesto a la Transmisión Gratuita de Bienes (ITGB) under Law 14.044, with rates up to 8.78% on transfers exceeding the exempt threshold. The Código Civil y Comercial (Law 26.994, in force since 2015) preserves legítima at two-thirds of the estate for descendants, with mejora estricta available under Article 2448.

Argentina’s matrimonial regimes — the default sociedad conyugal and the optional separación de bienes introduced under CCCN Article 446 — and the unión convivencial framework for cohabiting partners (CCCN Articles 509–528) create distinctive cross-border issues for binational families. The annual Bienes Personales wealth tax under Law 23.966 captures Argentine residents’ worldwide assets and non-residents’ Argentine-situs assets.

The memoranda in this series address the recurring fact patterns in Argentine cross-border estate planning — including ITGB exposure on foreign-situs assets, the legítima regime and disinheritance grounds, the fideicomiso as alternative to common-law trusts, declaratoria de herederos procedure, the impact of DNU 70/2023 and Ley Bases 27.742 reforms, and the absence of estate-tax treaties with Canada and the United States.