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Article

Death in the Soy Field Down Under: Inheritance and
Gift Tax in Argentina’s Buenos Aires Province

Javier Enrique Ayuso, Ezequiel Lipovetzky and Edward A. Vergara
The Journal of Wealth Management Summer 2011, 14 (1) 93-100; DOI: https://doi.org/10.3905/jwm.2011.14.1.093
Javier Enrique Ayuso
is a partner at Bruchou, Fernández Madero & Lombardi in Buenos Aires, Argentina.
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  • For correspondence: javier.ayuso@bfmyl.com
Ezequiel Lipovetzky
is a senior associate at Bruchou, Fernández Madero & Lombardi in Buenos Aires, Argentina.
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  • For correspondence: ezequiel.lipovetzky@bfmyl.com
Edward A. Vergara
is a partner with Withers Bergman, LLP, in New Haven, CT.
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  • For correspondence: edward.vergara@withers.us.com
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Abstract

The recently (re-)enacted inheritance and gift tax (IGT) for Argentina’s Province of Buenos Aires (PBA) can have far reaching and unexpected consequences for investors—individuals or otherwise—and assets having a direct or indirect connection with the region. As a regional hub, an international destination, and an attractive sanctuary for expats, the PBA, which is legally separate but closely interwoven with the Buenos Aires metropolitan area, is a jurisdiction that touches investors around the world. This article provides advisors with the tools to identify when the IGT might be relevant, assess its potential cost, and think creatively about how to minimize the impact of this new transaction cost for the succession of PBA assets.

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The Journal of Wealth Management: 14 (1)
The Journal of Wealth Management
Vol. 14, Issue 1
Summer 2011
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Death in the Soy Field Down Under: Inheritance and
Gift Tax in Argentina’s Buenos Aires Province
Javier Enrique Ayuso, Ezequiel Lipovetzky, Edward A. Vergara
The Journal of Wealth Management Apr 2011, 14 (1) 93-100; DOI: 10.3905/jwm.2011.14.1.093

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Death in the Soy Field Down Under: Inheritance and
Gift Tax in Argentina’s Buenos Aires Province
Javier Enrique Ayuso, Ezequiel Lipovetzky, Edward A. Vergara
The Journal of Wealth Management Apr 2011, 14 (1) 93-100; DOI: 10.3905/jwm.2011.14.1.093
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  • Article
    • Abstract
    • GENERAL BACKGROUND
    • BEWARE, WHERE YOU FALL (NOT NECESSARILY) DETERMINES WHAT YOUR HEIRS SHALL PAY: IGT ON TRANSFERS UPON DEATH
    • WATCH OUT FOR THE PAMPEAN GIFT, ALWAYS LOOK INSIDE THE HORSE: IGT ON INTER VIVOS GIFTS AND THE LIKE
    • AN EXPECTED AND WELCOME LOOPHOLE: SETTLEMENTS IN TRUST
    • LOOKING FOR ILLUMINATION FROM BEYOND THE RIO GRANDE: WHAT CAN BE LEARNED FROM GIFT AND ESTATE TAXES IN THE UNITED STATES
    • ENDNOTES
    • REFERENCES
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