Remember, reports like the one you have found from KPMG have to summarize complex taxation legislation. They can't possibly do justice to the nuance of the law. If you are interested in adhering to Argentine tax legislation as part of a long-term commitment to be in this country with your girlfriend, then you would eventually need to engage a tax accountant here to help you explain the finer details of the law and how to comply in the best way you can. Nonetheless, go to to 2.3 of the KPMG report:
"For the purposes of taxation, how is an individual defined as a resident of Argentina?
An individual who obtains a permanent residence from an immigration viewpoint or stays in Argentina for more than 12 consecutive months is considered a resident of Argentina for tax purposes."
Under one of the paths you are considering (continue working for your German employer while living here), that is the relevant information. To become a tax resident, you would need to become a permanent resident (having successfully applied to the
Direccion Nacional de Migraciones (DNM) under a relevant category) or have otherwise stayed here 12 months (perhaps, for example, on two consecutive digital nomad visas).
As far as I can see, the only way you have to become a permanent resident at present is by marrying your girlfriend and applying to the
Direccion Nacional de Migraciones (DNM) under the relevant category (or perhaps registering a civil union and doing it that way--see other recent threads on this subject). Until you do either of those things to jump straight to permanent residency, and as long as you don't (under the two consecutive digital nomad visa option) spend more than 270 days in Argentina in each 365-day span (i.e., stay outside the country 90 days in every 365), you do not become a tax resident of Argentina.
Ultimately, if you are to build a life here with your girlfriend, it is going to be impossible not to fall into the category of tax resident and, in those circumstances, you will need to plan your tax arrangements very carefully with a professional. But, at least for the first 12 months, and perhaps for another 12 months if you manage your time carefully, you can avoid this fate.
I see that the next paragraph for the KPMG report says something relevant to the other option you were contemplating--work for a local employer:
However, those individuals who hold a temporary visa and whose presence in Argentina is based on thegrounds of employment which is duly accredited, and which requires their permanency in Argentina for a period not exceeding 5 years are not considered Argentine residents, but non-residents located in Argentinaon a permanent basis (NRPP). NRPPs are only subject to taxation on Argentine-source income, but for the purpose of tax calculation, they shall be governed by Income Tax Law provisions applicable to Argentine residents.
The explanation suggests that, contrary to my previous post, you may be taxed in Argentina should you take up local employment on a contract of under five years duration. Here, you would need specialist advice.
Note also that the current government is preparing a comprehensive new tax legislation, which may or may not come into force at some point, and which may or may not change everything.
Separately, there are news stories out today (for example:
https://www.c5n.com/economia/el-ban...ades-digitales-que-exportan-servicios-n203657) reporting a flexibilization of banking rules for digital nomads. No idea what they are on about, but digital nomads, or budding digital nomads, might want to check it out.
