Foreign wills in Argentina have had a new regulation with the enactment of the Civil and Commercial Code of the Nation (Código Civil y Comercial de la Nación or CCCN), effective as of 1 August 2015. The CCCN has introduced significant changes to the Argentine internal Inheritance Law (Articles Number 2,277 through 2,531), as well as to the International Private Law from Argentine sources (Articles Number 2594 through 2671). Following, we will briefly explain the current regime of foreign wills in Argentina, as well as the intestacy situation arising out of the absent of a will.
International inheritance jurisdiction and law in Argentina
Jurisdiction over inheritance and probate issues will be in charge of the judge where the deceased last had his / her address or the judge where real estate is located in the country with respect only to such real estate (CCCN, Article Number 2,643). Therefore, there will be a concurrent jurisdiction when real estate exists in Argentina.
As far as the applicable law is concerned, under the CCCN, Article Number 2,644, first sentence, successions are governed by the law of the country where the decedent was domiciled at the time of his death. However, Argentine law will mandatorily apply to real estate located in Argentina (CCCN, Article 2,644, second sentence). This international imperative law from internal sources preclude the application of any foreign law (CCCN, Article Number 2,599),
Foreign wills in Argentina
As far as their validity is concerned, pursuant to Article Number 2,645 of the CCCN, the form of a foreign will is alternatively governed by the law of the place where it has been granted, the law where the testator has had his / her domicile or habitual residence, the law of the country the testator is a national of, or Argentine law.
Legal capacity to grant and revoke wills will be governed by the law of the testator's domicile at the time of issuing his / her last will dispositions (CCCN, Article Number 2,647).
Forced heirship rules
When Argentine law applies, last will and testament' s dispositions may not deprive certain heirs of their rights over a portion of the deceased's assets (See 3. Intestacy below).
When no will has been granted and Argentine law applies, the CCCN will govern who inherits the deceased and the extent of the heirs' rights.
Argentina has in place a forced heirship system (CCCN, Articles Number 2,444 through 2,461), mandatorily vesting certain individuals with the...