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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