UK Wills and Argentine Assets: A Cross-Border Estate Planning Guide

Owning assets in the UK and Argentina creates several connected tasks. The family must identify the law governing succession, obtain the necessary authority in each country, satisfy banks and registries, and assess tax under the rules applying on the date of death. A UK will remains important, but its effect in Argentina depends on the deceased's circumstances, the asset type and the will's formal validity.

This guide focuses on the practical corridor between England and Wales and Argentina. Scotland and Northern Ireland have different succession and probate rules, so obtain advice for the relevant UK jurisdiction. Argentine succession counsel should review the local side before documents are signed or submitted.

Start with governing law

Argentina's Civil and Commercial Code separates the law governing succession from the procedure used to establish and exercise rights locally. Under articles 2643 and 2644, succession is generally governed by the law of the deceased's domicile at death. Argentine law necessarily governs immovable property situated in Argentina.

That distinction matters. An apartment in Buenos Aires falls under Argentine succession law. An Argentine bank account or shareholding does not fall under Argentine substantive succession law merely because the bank or company is Argentine. Its succession treatment first requires a conflicts-of-law analysis. Even where foreign substantive law governs, an Argentine court, bank, company or registry may require local recognition, evidence and transfer steps before anyone can control the asset.

Prepare an asset schedule showing the owner, location, account or title details, approximate value and whether the asset is immovable, movable or registrable. Include beneficial interests and jointly held assets. Counsel can then map governing law separately from administration.

Probate in England and Wales

In England and Wales, executors named in a valid will may apply for a grant of probate. Where no valid will appoints an executor, an eligible person may seek letters of administration. The official probate guidance explains eligibility and the application process; GOV.UK's will guidance covers execution and review.

A grant gives personal representatives authority for the estate within its legal scope. It has no automatic operative effect over an Argentine land registry, court proceeding, bank or corporate register. Argentine institutions may require the will, death certificate, grant and other evidence to be authenticated, translated and presented through the appropriate local process.

English testamentary freedom also needs careful comparison. England and Wales generally allow a testator to choose beneficiaries, subject to family-provision claims and other law. Scotland, Northern Ireland and Argentina have different rules. The comparison should never be used to assume that an English choice controls an Argentine immovable.

Argentine succession is a court process

Where an Argentine succession involves registrable assets, succession counsel leads a judicial proceeding. Under the Civil and Commercial Code and the National Civil and Commercial Procedure Code, the court establishes the relevant capacity: in an intestacy, the judge issues the declaratoria de herederos; with a will, the court addresses its validity and approval within the succession proceeding. Jurisdiction and provincial procedural details must be checked for the particular estate.

An escribano does not replace this judicial stage. After the necessary court orders, an escribano may be instructed for protocolisation, partition, conveyancing deeds or other registrable acts. The division of work depends on the asset and the court's orders. See our escribano guide for the broader professional distinction.

Typical evidence includes the death certificate, civil-status records, the will if one exists, asset records and documents proving the parties' identities and relationship to the deceased. Missing certificates, inconsistent names and uncertain title can delay the case, so reconcile them before filing where possible.

Forced heirs and reducible dispositions

If Argentine substantive succession law governs, forced heirs include descendants, ascendants and the surviving spouse. Articles 2444 and 2445 set the reserved portion at two-thirds for descendants, one-half for ascendants and one-half for a spouse, subject to the Code's calculation and concurrence rules.

These fractions are estate-level reserved portions and require professional calculation. They should not be described as a fixed individual percentage for every heir. Gifts, ownership structure, marital-property issues, debts and concurrent heirs may change the result.

A testamentary disposition exceeding the disposable portion is subject to reduction under article 2452. The excess does not automatically invalidate the entire will. Argentine forced-heir rules and the reserved shares in articles 2444 to 2445 apply only where Argentine substantive succession law governs the relevant succession.

Using a UK will in Argentina

Three separate questions arise. First, is the will formally valid? Article 2645 recognises testamentary form if it complies with the law of the place of execution, the testator's domicile, habitual residence or nationality when the will was made, or Argentine formal law.

Second, what judicial step is required in Argentina? Local succession counsel must determine how the foreign will is proved and validated in the Argentine proceeding, which evidence is required and whether foreign-law evidence must be supplied. Formal validity alone does not complete recognition or asset transfer.

Third, are the documents ready for filing? Before requesting an apostille, confirm whether the original, a copy or a signature must first be certified by an eligible public official. The FCDO legalisation guidance explains that eligibility and pre-certification depend on the document. After the apostille, obtain the public translation required for the actual Argentine filing. The order and required attachments should be confirmed with Argentine counsel. Our apostille guide gives a practical document workflow.

One coordinated will or two

A separate Argentine will can make local drafting and proof more manageable, especially for Argentine immovables. It also creates revocation and inconsistency risks. A broadly worded revocation clause in a later will could undermine the earlier instrument; different executor or beneficiary clauses may produce disputes.

Ask the English and Argentine advisers to review both drafts together. Each instrument should define its territorial and asset scope, address governing-law limitations and avoid accidental revocation. Review the plan after marriage, divorce, a permanent move, a new child, a major gift or an Argentine property purchase. For acquisition records and title checks, see buying property in Argentina as a UK citizen and our property due diligence guide.

UK Inheritance Tax from 6 April 2025

For an ordinary outright estate where death occurs from 6 April 2025, UK Inheritance Tax exposure generally turns on long-term UK residence rather than domicile. HMRC's residence-based IHT manual explains the framework.

A person is generally a long-term UK resident after UK residence in at least 10 of the previous 20 tax years. Following departure, worldwide-property exposure may continue through a tail. Its length rises with prior residence and ranges from three to ten tax years. The precise status requires a tax-year residence history rather than a simple statement about where the person lived at death.

Treaty provisions and transitional rules for certain settlements can alter the analysis. Those limited regimes should be tested separately from the domestic long-term-residence rule. Asset situs, exemptions, reliefs, lifetime transfers, trust interests and valuation remain relevant.

Use IHT417 where the current inheritance-tax return process requires details of foreign assets. Its use depends on the return being filed and the applicable reporting rules; it is not a universal form for every estate. Cross-border tax advice should also check any Argentine national or provincial liabilities and available unilateral or treaty relief rather than assuming relief exists.

Acting from the UK under a power of attorney

An heir or representative who cannot attend in Argentina has two main routes. The first is an Argentine consular power of attorney. The Argentine Consulate in London states that a consular instrument is valid in Argentina without later legalisation.

The second is a UK notarial instrument. It requires any necessary UK public-official certification, an FCDO apostille and the public translation required for the Argentine filing. Confirm the proposed text with Argentine succession counsel before execution, since a generic UK power may omit essential authority.

Article 375 of the Civil and Commercial Code requires express powers for specified acts, including accepting an inheritance and dealing with immovables or other registrable assets. The instrument should identify the proceeding and powers as precisely as counsel recommends. The UK documents for Argentina apostille guide covers the certification, apostille and translation sequence.

Practical file for executors and heirs

1. Record the deceased's domicile, residence history and nationality, with supporting dates.
2. List UK and Argentine assets by legal owner, situs and asset type.
3. Keep certified civil-status records, title documents, account details and both wills together.
4. Instruct Argentine succession counsel to confirm jurisdiction, governing law, court evidence and registry steps.
5. Ask a UK probate specialist to coordinate the grant and foreign-document requirements.
6. Obtain tax advice using the post-6 April 2025 long-term-residence rules and any applicable exception.
7. Confirm apostille and translation requirements before ordering copies or certifications.
8. Ensure any power of attorney contains the express powers required for inheritance and registrable assets.

Not legal advice. Succession, matrimonial-property and tax outcomes depend on the assets, domicile, family circumstances and documents. Have UK and Argentine professionals review the specific estate plan.

Access to Argentine assets may remain restricted while the court case and institution-specific checks continue. Families should plan liquidity for legal fees, taxes, property charges and living costs without relying on an immediate release from an Argentine account or sale of property.