Argentina's General Inspectorate of Justice (IGJ) published Resolution 4/2026 on May 26, 2026, effective the following day. The regulation repeals 29 of the 41 articles governing foreign company registration under IGJ RG 15/2024 — 67% of the prior framework — replacing it with a unified, more agile scheme aligned with international standards.
For funds, multinational groups, and companies that had been evaluating an Argentine operating structure but found the registration process a primary obstacle, this resolution removes those barriers with immediate effect.
What does the regulation establish?
Unification of LGS Articles 118 and 123
The most significant change: registration under Article 118 (habitual activity through a branch or permanent representation) now automatically exempts from a separate Article 123 registration (participation as a shareholder in a local company). Both are unified in a new Article 164, differentiating only the additional requirements the law itself imposes for habitual branch-level activity.
Joint registration: foreign company and local entity in a single filing
The regulation enables simultaneous processing of the foreign company registration and the local company incorporation. Particularly relevant for investment transactions where a foreign investor enters as a founding shareholder of a new Argentine company.
Digital apostilled documentation
Digital apostilled documentation is now accepted, eliminating the need to send original paper documents from abroad. This reduces processing times and costs associated with cross-border document certification.
Consolidated bylaws accepted
A consolidated text of the current bylaws, certified by a notary or registration authority in the country of origin, replaces the historical chain of amendments. This eliminates one of the most burdensome requirements of the prior process.
Who is affected?
International PE/VC funds structuring investments in Argentina through offshore vehicles that participate in local companies.
Multinational groups operating or planning to operate in Argentina through branches and participating in local group companies.
Startups with foreign holding structures (Delaware, Cayman, Spain) establishing or planning an Argentine subsidiary.
Individual foreign investors seeking to participate as shareholders in an Argentine company.
What should companies do?
1. Verify whether pending or in-progress filings benefit from the new rules (immediate effect from May 27, 2026).
2. Assess whether to submit a consolidated bylaw text instead of the historical chain of amendments.
3. Review documentation prepared under the prior framework and update it for the new unified Article 164.
4. Coordinate the possibility of jointly processing the foreign company registration and local company incorporation.
5. Consult specialized Argentine corporate law advisors to structure the market entry most efficiently under the new regime.
Conclusion
IGJ RG 4/2026 is one of the most significant regulatory reforms for foreign direct investment in Argentina in recent years. It does not change substantive rights — it simplifies market access for those who already wanted to come. For investors who had been postponing their Argentine entry due to registration complexity, the window is open today. At Kaplan Abogados we advise funds, investors, and multinational companies on foreign company registration, local investment structuring, and IGJ registry compliance. Contact us at kaplanabogados.com
Official source: IGJ RG 4/2026 — Official Gazette, May 26, 2026 · boletinoficial.gob.ar/detalleAviso/primera/342361/20260526