When the deceased had assets in different States, or when heirs reside in different countries, the succession takes on international complexity. The Argentine regime, governed by Articles 2643 to 2648 of the Civil and Commercial Code, applies a mixed system: succession is governed by the law of the deceased's last domicile for movable assets, and by the law of the place of location for immovable assets.
This means that in many cases, parallel succession proceedings must be conducted in each State where real estate is located, with coordination between them. We advise on successions involving assets in Argentina and abroad, cross-border estate planning, and exequatur of foreign declarations of heirs.
Article 2643 of the Civil and Commercial Code establishes that the courts of the deceased's last domicile or the courts where real estate is located in Argentina have jurisdiction. The applicable law, per Article 2644, is the law of the last domicile for all matters relating to succession, except for real estate located in Argentina, which is governed by Argentine law. This mixed system requires case-by-case analysis.
Persons who died abroad leaving real estate, a bank account or a company in Argentina. Local succession proceedings are opened for those assets, frequently with a foreign declaration of heirs already obtained that must be recognized through exequatur.
Argentines with property in Spain, the United States, Italy or other countries. Coordination with correspondent attorneys. Argentine succession proceedings often need to be recognized in the country where the assets are located.
Coordination with overseas heirs, apostilled powers of attorney, official translations, and tax identification of each heir (CUIT/CDI).
Preventive estate structuring through wills, trusts, companies, and advance inheritances — to minimize future conflicts and costs.
Argentine succession proceedings require a declaration of heirs, property registration, eventual partition and tax compliance. Buenos Aires Province reinstated the inheritance tax (Law 14.044), so successions involving real estate in the province generate tax obligations that must be budgeted from the outset. CABA and other provinces maintain varying treatments.