Between April and September 2026 Argentina's Corporate Registry (IGJ) issued ten general resolutions that simplify company formation, clarify the position of directors, relax the regime for foreign companies and move all filings online. The latest, GR 11/2026, took effect on September 23.
Four trends
1. Fewer formation requirements: no mandatory pre-qualification opinion, broad corporate purpose and electronic registered address (GR 11).
2. Legal certainty for directors: registration is declaratory and sitting directors continue until replaced (GR 1 and 3).
3. Opening to foreign investment: 29 articles of the foreign-company regime repealed, along with the positive net worth requirement for branches (GR 4).
4. End-to-end digital filings: SODA system, digital registration form, financial statements and electronic notices (GR 5, 7, 9 and 10).
GR 11/2026: forming a company is now simpler
Pre-qualification: no longer required to incorporate; optional. Corporate purpose: one or more activity categories without a connection requirement; SAS may state any lawful activity. Cash contributions: deposit, transfer, notary statement or system certificate. Virtual assets: accepted as contributions, deposited with a PSAV registered with the CNV. Registered office: can be set later, plus an electronic address. Arbitration clause: binds the company, shareholders and body members.
What should companies do?
1. Review the current corporate purpose. 2. Plan incorporations under GR 11. 3. Audit director appointments and guarantees. 4. Review structures with a foreign parent or branch (arts. 118 and 123 LGS). 5. Prepare the closing and moratorium: the GR 6 regularization window ends on 12/31/2026.
At Kaplan Abogados we help startups, tech companies and investors with formation, restructuring and corporate compliance. Download the full report with the timeline of GR 1 to 11/2026 and contact us at kaplanabogados.com