Argentina: Key Legal News 2025 – 2026

Argentina: Key Legal News 2025 – 2026

  1. Introduction

With the end of the summer recess in the Southern Hemisphere, it is timely to review the most relevant legal reforms that took place in Argentina between March 2025 and March 2026.

The period is characterized by an intensive agenda of structural reforms aimed at:

  • Reducing litigation
  • Increasing regulatory predictability
  • Modernizing legal frameworks
  • Facilitating trade and investment
  • Aligning local standards with international practices

These reforms cover key areas: labor, taxation, foreign trade, strategic investments (RIGI), capital markets, fintech, real estate, international treaties, and economic immigration.

 

  1. Comprehensive Labor Reform (Labor Modernization Law – February 2026)

The enactment of the Labor Modernization Law represents the most significant structural reform of the period.

Core Objectives

  • Reduce structural litigation
  • Increase judicial predictability
  • Clarify interpretation rules
  • Modernize labor management tools
  • Reduce uncertain economic contingencies

Key Changes

2.1 Definition of Employment Contract

The following are expressly excluded from the Labor Contract Law (LCT):

  • Civil and commercial contracts
  • Independent service providers
  • Digital platform collaborators

Impact: Reduced litigation over worker reclassification.

2.2 Judicial Interpretation

  • Removal of explicit reference to “social justice”
  • Limitation of the in dubio pro operario principle in evidentiary matters
  • Elimination of automatic nullity of individual agreements reducing rights

Impact: Greater evidentiary balance and predictability in litigation.

2.3 Sick Leave

  • Mandatory digital signature on medical certificates
  • Formal procedure for medical disputes
  • Clear rules for interruption of vacations due to illness

Impact: Greater traceability and reduced discretion.

2.4 Working Time and Time Bank

Legal regulation of time banking is introduced:

  • Must be agreed in writing
  • Mandatory verifiable control
  • Possible union or administrative intervention

Impact: Formal tool for managing production cycles, though with potential future litigation.

2.5 Temporary Contracts

  • Greater flexibility for part-time work
  • Changes to fixed-term severance regime
  • Removal of unpredictability requirement for temporary contracts

Impact: Greater operational flexibility, with risk of fraud-related challenges.

2.6 Severance Compensation

  • Precise definition of salary base
  • Exclusion of non-monthly items
  • Seniority-based severance as sole compensation

Impact: Reduced litigation over severance differences.

2.7 Labor Assistance Fund (FAL)

  • Mandatory capitalization system (~3%)
  • Does not replace severance, but finances it

Impact: Greater financial predictability for employers.

2.8 Remote Work

The Telework Law is repealed:

  • No automatic right to reversibility
  • No explicit legal obligation to reimburse expenses
  • No autonomous right to digital disconnection

Impact: Remote work governed by general labor law and private agreements.

2.9 Collective Labor Law

  • Limitation of ultra-activity (extension of expired agreements)
  • Greater autonomy for company-level agreements
  • Redefinition of unfair labor practices

Impact: Decentralized bargaining and reduced inertia in collective agreements.

 

  1. Criminal Tax Reform – “Fiscal Innocence Law” (Law 27,799)

The reform redefines the Tax Criminal Regime.

Core Elements

  • Significant increase in punishability thresholds
  • Automatic annual updates
  • New rules for extinguishing criminal liability
  • Reduction of statute of limitations to 3 years (for compliant taxpayers)

Key Changes

  • ARCA does not file criminal complaints if the taxpayer settles the debt before prosecution (once per taxpayer)
  • Criminal action may be extinguished by paying debt + interest + 50%
  • Explicit exclusion of “full damage reparation”
  • Reduced statute of limitations
  • Significant increase in formal penalties

Overall impact: Less criminalization of technical tax disputes; stricter enforcement of formal compliance and international transparency.

 

  1. RIGI – Incentive Regime for Large Investments (Decree 105/2026)

The deadline for enrollment is extended until July 8, 2027.

Key Changes

  • Expansion of the technology sector
  • Clarifications in oil and gas (onshore and offshore)
  • New rules for project expansions
  • Detailed import regulations
  • Adjustments to foreign exchange market access
  • Optional accelerated depreciation
  • Clear dividend rules

Impact: Greater operational certainty and incentives for energy, infrastructure, and technology.

 

  1. International Trade

5.1 Central Bank Communications “A” 8330 and 8331

  • Removal of annual cap for service exporters
  • Prohibition of local bank fees on foreign currency inflows
  • Easier repatriation of investments
  • Incentives for corporate acquisitions

Impact: Increased dynamism in M&A and capital repatriation.

5.2 Decree 892/2025

Recognition of foreign certifications for imports (including ANMAT and SENASA products under conditions).

Impact: Reduction of non-tariff barriers and alignment with WTO standards.

 

  1. Capital Markets and Fintech

6.1 Tokenization (CNV Resolution 1087/2025)

  • Expansion of tokenizable instruments
  • Removal of mandatory listing if fully digital
  • New transparency requirements

Impact: Regional leadership in digital assets.

6.2 Real Estate Trusts (Resolution 1105/2026)

  • Greater flexibility in global programs
  • Promotion of mortgage securitization

 

  1. Real Estate Sector

Joint Resolution 2/2025:

  • Divisible mortgages
  • Mortgages over surface rights
  • Registration of purchase agreements

Impact: Greater legal certainty and expansion of mortgage credit.

 

  1. International Treaties

8.1 European Union – Mercosur

  • Provisional implementation of trade component
  • Gradual tariff reduction
  • Key rules of origin
  • Market opening in public procurement and services

8.2 United States – Argentina

  • Strategic trade and investment framework
  • Regulatory convergence
  • Removal of technical barriers
  • Commitments in digital trade and intellectual property

Impact: Geopolitical repositioning and deeper international integration.

 

  1. Investment-Based Immigration (Decree 524/2025)
  • Citizenship without prior residency
  • Evaluation of “relevant investment”
  • National security screening

Impact: Potential tool for attracting capital, pending detailed regulation.

 

  1. Expectations for of 2026

Based on implemented reforms, the following are anticipated:

  1. Complementary regulations (labor, RIGI, investment citizenship)
  2. Litigation over certain aspects of labor reform
  3. Consolidation of the digital capital market
  4. Institutional progress of the EU–Mercosur agreement
  5. Deeper regulatory convergence with the U.S.
  6. Practical implementation of the new tax criminal regime

 

  1. General Conclusion

The period from March 2025 to March 2026 marks a structural transformation of Argentina’s legal framework.

The reforms aim at:

  • Greater predictability
  • Reduced structural litigation
  • Trade openness
  • Financial modernization
  • Attraction of strategic investments
  • Alignment with international standards

For local and foreign companies, this new environment presents significant opportunities, but also requires strategic reassessment of labor, tax, regulatory, and contractual structures.

The year 2026 will be critical to evaluate practical implementation and the response of courts and markets to this new regulatory framework.