Legal
Argentine Probate and Inheritance Law: A Guide for Foreign Asset Holders
How inheritance and estate planning works in Argentina for foreign nationals with Argentine assets.
May 28, 2026
Forced Heirship Rules
Argentine inheritance law (governed by the CCyC) includes mandatory forced heirship provisions (legÃtima) that reserve a portion of the estate for certain heirs regardless of testamentary instructions. Descendants are entitled to 2/3 of the estate; ascendants to 1/2. This limits the testator's freedom to distribute assets as they wish — a critical consideration for estate planning.
Argentine Assets of Foreign Nationals
When a foreign national dies with Argentine assets, the succession is governed by Argentine law for assets located in Argentina — regardless of the decedent's nationality or domicile. This means Argentine real estate, bank accounts and company interests are subject to Argentine probate proceedings, even if the decedent's overall estate is administered abroad.
Planning Ahead
The most effective strategy for foreign nationals with Argentine assets is proactive estate planning: holding Argentine real estate through a properly structured company can simplify succession and potentially reduce forced heirship exposure. Argentine testaments and succession planning require specialized legal advice. Roffo's team advises clients on cross-border estate structures that protect their assets and their family's interests.
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