Can Foreigners Inherit or Leave Argentine Property to Heirs?

TL;DR: Yes. Foreigners can inherit Argentine property and can leave it to their heirs. Two things to know: Argentina applies forced heirship (legítima), which reserves a portion of an estate for close family and limits how freely you can disinherit them, and there is no federal inheritance tax, though the Province of Buenos Aires (not the City) levies a provincial inheritance tax. A succession process (sucesión) transfers title to heirs.

The short answer

A foreign owner's Argentine property passes to heirs like any other Argentine asset. Foreign heirs can inherit it. The transfer happens through a legal succession process that ends with the property re-titled in the heirs' names.

Forced heirship: the key concept

Argentina, like much of the civil-law world, applies forced heirship. A reserved portion of the estate (the legítima) is set aside for protected heirs, typically children and spouse. You cannot freely will the entire property to whomever you like if it cuts out protected heirs below their reserved share.

For a foreigner used to common-law freedom of testation, this is the main surprise: your ability to direct the property by will is constrained by Argentine forced-heirship rules for assets located in Argentina.

Inheritance tax: depends on jurisdiction

Jurisdiction	Inheritance tax
Federal (national)	None
City of Buenos Aires (CABA)	None
Province of Buenos Aires	Yes, a provincial tax applies

There is no national inheritance tax in Argentina. The City of Buenos Aires does not levy one. The Province of Buenos Aires does. So whether an inheritance tax applies depends on where the property sits, an apartment in the City is treated differently from a house in the Province.

What heirs do in practice

• Open a **succession (sucesión)** through the courts or, where available, before a notary.
• Establish the heirs and their shares under Argentine rules.
• Re-title the property into the heirs' names, with an escribano registering the transfer.

Planning ahead, with a local lawyer and escribano, can make this smoother, especially for cross-border estates.

Quick answers

Can a foreigner inherit property in Argentina?

Yes. Foreign heirs can inherit Argentine property. It transfers through a legal succession process that ends with the property re-titled in the heirs' names.

Does Argentina have forced heirship?

Yes. Argentina applies forced heirship (legítima), reserving a portion of an estate for protected heirs such as children and spouse, which limits how freely you can will the property elsewhere.

Is there inheritance tax on property in Argentina?

There is no federal inheritance tax, and the City of Buenos Aires does not levy one, but the Province of Buenos Aires does. So it depends on where the property is located.

How is inherited property transferred in Argentina?

Through a succession process (sucesión) that establishes the heirs and their shares, after which an escribano registers the property into the heirs' names.

Estate planning across borders rewards doing it early. To make sure your Argentine property passes the way you intend, we can point you to the right lawyer and escribano, starting with a call.

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