A bit lost: Applying for a Family reunification visa, Radex application next?

[desde_Holanda]

Hi @desde_Holanda ,
Any chance you can share on your experience on how it went?
I'm in the same situation as you were, as in thinking of either applying for the family reunification visa here (in Australia) , or try to apply for residency whilst in CABA next time. For our next trip to Argentina (at the end of this year) we will probably plan to stay for there about 8 months.

Hi rdino - not sure if it's still relevant for you, but I have applied in Radex for family reunification after having arrived in Buenos Aires. I currently have my precaria and waiting now, might take a while! I can leave Argentina whenever I want as long as I am back in time to renew the precaria (10 days before the end date, 3 month validity). Migraciones mentioned though that temporary leaving Argentina might make the processing longer.

Apart from that, I am currently in the process of changing my CDI to CUIT. I got my level 3 clave fiscal already but need some papers to be legalized by a notary here. After that I will try to get a declaration of tax residency in Argentina, based on the argument that my center of life is here now, having sold my house in the Netherlands and having bought a house in Argentina and living here with my Argentine wife. I need that declaration to stop my Dutch pension being taxed in the Netherlands.

One thing so far I haven't been able to find out is whether I will need to pay tax in Argentina on my Dutch pension, and if so, if it's correct that taxation here only will start 12 months after having gotten my first temporary residency. The latter would likely lead to more than 1 year in which I don't have to pay taxes in Holland as well as in Argentina...
I do expect to be taxed here, since Argentina uses the worldwide income criteria (including pensions), although I have read statements about the outcome of a High court case that seems to imply that taxation of pensions in Argentina is against basic rights.

 

[Alby]

One thing so far I haven't been able to find out is whether I will need to pay tax in Argentina on my Dutch pension, and if so, if it's correct that taxation here only will start 12 months after having gotten my first temporary residency. The latter would likely lead to more than 1 year in which I don't have to pay taxes in Holland as well as in Argentina...
I do expect to be taxed here, since Argentina uses the worldwide income criteria (including pensions), although I have read statements about the outcome of a High court case that seems to imply that taxation of pensions in Argentina is against basic rights.

The ganancias tax law is quite clear: tax residency begins after 12 months of being in the country under the temporary residency categories issued by Migraciones (unless you spend 90 days outside the country during the 12 months). So, if you want to do it by the book, that is when you would register wirh ACRA.

I think you will find that the court case is the 2019 Maria Garcia case in the Supreme Court, which resulted in ACRA making available a "deducción especifica incrementada" for pensioners that is large enough that, in practice, and if continued, means very few reach the minimum income threshold to pay ganancias tax. The complication for people with overseas pensions is whether the source of that pension meets Argentina's criteria for the discount to apply. Your eventual accountant will no doubt advise the ganancias threshold that applies once you've completed your first 12-month temporary residency, and whether your pension type qualifies for applying the special deduction to bring it in under the threshold, or at least reduce any tax to a small marginal rate.

 

[desde_Holanda]

The ganancias tax law is quite clear: tax residency begins after 12 months of being in the country under the temporary residency categories issued by Migraciones (unless you spend 90 days outside the country during the 12 months). So, if you want to do it by the book, that is when you would register wirh ACRA.

I think you will find that the court case is the 2019 Maria Garcia case in the Supreme Court, which resulted in ACRA making available a "deducción especifica incrementada" for pensioners that is large enough that, in practice, and if continued, means very few reach the minimum income threshold to pay ganancias tax. The complication for people with overseas pensions is whether the source of that pension meets Argentina's criteria for the discount to apply. Your eventual accountant will no doubt advise the ganancias threshold that applies once you've completed your first 12-month temporary residency, and whether your pension type qualifies for applying the special deduction to bring it in under the threshold, or at least reduce any tax to a small marginal rate.

Thanks Alby! That looks like a tax break of approximately 1,5 years in total, since I expect that taxation in Holland will retroactively stop at emigration date.

I don't know if this special deduction (quite an amount as I read) will be applicable. Nevertheless, I expect I can apply some specific deductions (about 1,5 mln pesos in total). All in all I will be happy with the final tax paid on my pension, and I will just neatly follow all the rules of Argentine law and regulations.

 

[Alby]

Just don't forget, once you've signed up with ACRA to pay ganancias, you're also on the hook for the wealth tax (bienes personales) on any worldwide assets (but off the hook for any Argentine assets below a now quite generous threshold). It's commendable of you to want to fully comply, but be very careful, and get good accounting advice before you do anything. The 12 months will be plenty of time to prepare.

 

[desde_Holanda]

Just don't forget, once you've signed up with ACRA to pay ganancias, you're also on the hook for the wealth tax (bienes personales) on any worldwide assets (but off the hook for any Argentine assets below a now quite generous threshold). It's commendable of you to want to fully comply, but be very careful, and get good accounting advice before you do anything. The 12 months will be plenty of time to prepare.

I am used to comply in the Netherlands situation, to me its logical when you enjoy the facilities of the country you're living in. Apart from that, I am quite amazed to read now and then that foreigners that reside here in Argentina on a visa seem to take the risk to try to escape taxation rules.

Aside from that, I didn't realize that the - indeed generous - threshold for bienes personals does only apply to assets that are administrated in Argentina. I didn't plan to move my assets to some investment platform or bank here, but I might reconsider if that means I can avoid or reduce taxation.

 

[Alby]

I am used to comply in the Netherlands situation, to me its logical when you enjoy the facilities of the country you're living in. Apart from that, I am quite amazed to read now and then that foreigners that reside here in Argentina on a visa seem to take the risk to try to escape taxation rules.

Aside from that, I didn't realize that the - indeed generous - threshold for bienes personals does only apply to assets that are administrated in Argentina. I didn't plan to move my assets to some investment platform or bank here, but I might reconsider if that means I can avoid or reduce taxation.

Again, be very careful. The bienes bienes personales tax was huge (and the thresholds low) under Alberto/Cristina/Massa/Axel, but is currently reducing quite a lot, which is fine while the current government remains in power. By the same token, the Peronist's controlled exchange rate (when they were in, and probably if they come back) means pension rates can come in under the ganancias threshold (especially if the special deduction also applies to the overseas pension type you have)--whereas when the peso loses (official) value, the conversion can take you over the threshold. It's a minefield, with the mines constantly shifting under your feet (which may, in part, be why people choose not to comply).

 

[desde_Holanda]

Again, be very careful. The bienes bienes personales tax was huge (and the thresholds low) under Alberto/Cristina/Massa/Axel, but is currently reducing quite a lot, which is fine while the current government remains in power. By the same token, the Peronist's controlled exchange rate (when they were in, and probably if they come back) means pension rates can come in under the ganancias threshold (especially if the special deduction also applies to the overseas pension type you have)--whereas when the peso loses (official) value, the conversion can take you over the threshold. It's a minefield, with the mines constantly shifting under your feet (which may, in part, be why people choose not to comply).

Thanks for your additional remarks, Alby! You make me realise not to only focus on the current situation but also think about the possible effects and risks of changing policies and exchange rates. I will take my time to look into this, probably will calculate some scenarios.

 

[desde_Holanda]

On an additional note, regarding the risk of exchange rates. My thoughts on these are that the thresholds ARCA uses are regularly updated for inflation. If the peso weakens more than inflation, it might create/increase taxes on a euro based pension. But I guess this will be (maybe more than) compensated for by the lower cost of living. So this might balance out.

The political risk is there of course, and in Argentina it's impossible to predict the future regarding fiscal policies.

 

[Alby]

The political risk is there of course, and in Argentina it's impossible to predict the future regarding fiscal policies.

Good. That is the main point. The two sides of politics alternate in power and do vastly different things on exchange rates and on wealth tax thresholds and marginal rates. Their wild swings can favor you on one tax and harm you greatly on the other. This aint Holanda. And once you are in the system, there is no way of leaving it. Think it all through very carefully (and think long term), follow politics particularly over the next year or two to see how enduring the current reforms may or may not be, and find a good accountant and financial adviser.

 

[rdino]

Hi rdino - not sure if it's still relevant for you, but I have applied in Radex for family reunification after having arrived in Buenos Aires. I currently have my precaria and waiting now, might take a while! I can leave Argentina whenever I want as long as I am back in time to renew the precaria (10 days before the end date, 3 month validity). Migraciones mentioned though that temporary leaving Argentina might make the processing longer.

Apart from that, I am currently in the process of changing my CDI to CUIT. I got my level 3 clave fiscal already but need some papers to be legalized by a notary here. After that I will try to get a declaration of tax residency in Argentina, based on the argument that my center of life is here now, having sold my house in the Netherlands and having bought a house in Argentina and living here with my Argentine wife. I need that declaration to stop my Dutch pension being taxed in the Netherlands.

One thing so far I haven't been able to find out is whether I will need to pay tax in Argentina on my Dutch pension, and if so, if it's correct that taxation here only will start 12 months after having gotten my first temporary residency. The latter would likely lead to more than 1 year in which I don't have to pay taxes in Holland as well as in Argentina...
I do expect to be taxed here, since Argentina uses the worldwide income criteria (including pensions), although I have read statements about the outcome of a High court case that seems to imply that taxation of pensions in Argentina is against basic rights.

Hi desde_Holanda, thank you for the message! yes I'm planning on doing this myself in July 2026. This is very helpful! Could I ask what documents you needed to have apostilled in the Netherlands? i'm planning to get my 1. Original birth certificate and 2. police/criminal check apostilled in Australia, before i come back to Argentina, and then start the application in Argentina.