Uruguay
Jurisdiction Editor: Geoffrey Hooper
Editor email: GHooper@winterbotham.com
Updated 10/05/2021
The Winterbotham Trust Company Ltd., PO Box 18 909, Avenida Las Americas 8000, Canelones, 14000, Uruguay
Tel: +598 2 6016544 Fax: +598 2 6017614
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Portfolio of Laws
- Laws
- Comprehensive Law on Prevention of Money Laundering and Terrorism FinancingDownload
- Decree 138/020 – Promotion of Real Estate Projects and the Construction Industry (in Spanish)Download
- Decree No. 243/018 of the Executive BranchDownload
- Decree No. 64/020 – Protection of Personal Data (in Spanish)Download
- Decree No.381/989 regulating Art.4 of Law No.15.322 – Offshore Financial Intermediation EnterprisesDownload
- Decree No.614/992 – Decree Regulating Act on Financial IntermediationDownload
- Decree of 163/020 – Tax Residence (in Spanish)Download
- Decrees N° 379/018 of the Executive BranchDownload
- Decrees N° 380/018 of the Executive BranchDownload
- Decreto No.516/003 – Registo de Fideicomisos y FiduciariosDownload
- Free Trade Zone Regime Amendment 2018Download
- Government Annual Accountability ActDownload
- Law No 18.910 Article 1: Personal Tax Exemptions for New ResidentsDownload
- Law No 19.254: Fast track Residence Procedure for MERCOSUR CitizensDownload
- Law No 19.288: Identification of owners of bearer shares (additional obligations)Download
- Law No 19.428: International Fiscal Transparency and Prevention of Money Laundering and Terrorism FinancingDownload
- Law No 19.484 : Convention on Mutual Administrative Assistance in Tax MattersDownload
- Law No 19210 – Act of financial inclusion and use of electronic means of payment by the populationDownload
- Law No 19732 – Act of Financial Inclusion (Amendments to the Law No 19210)Download
- Law No. 19,769 – MERCOSUR Agreement for Exchanging Information on Illicit Manufacturing and Trafficking of Firearms and other Materials (in Spanish)Download
- Law No. 19,820 – Simplified Companies by Shares or “SAS” (in Spanish)Download
- Law No. 19,904 – Tax Holidays (in Spanish)Download
- Law No. 19,920 – General Law of Private International Law (in Spanish)Download
- Law No. 19,948 – Treatment of Personal Data and Protection of People (in Spanish)Download
- Law No. 19749 – Prevention of Terrorism Financing and Application of Financial Sanctions against Individuals and Entities Linked to Terrorism and the Financing of Terrorism and the Proliferation of Weapons of Mass DestructionDownload
- Law No.15.322 – Financial Intermediation ActDownload
- Law No.15.921 – Free Trade Zones ActDownload
- Law No.16.906 – Industrial Investment ProjectDownload
- Law No.17.523 – Banking System Strengthening LawDownload
- Law No.17.613 – Rules on financial intermediationDownload
- Law N°19670 – Government Annual Accountability Act, Articles 37 to 40Download
- Ley No. 19.210 – Electronic PaymentsDownload
- Ley No.16.060 – Sociedades ComercialesDownload
- Ley No.17.703 – FideicomisoDownload
- Ley No.18.083 – Sistema TributarioDownload
- Ley No.18.627 – Mercado de Valores Normas Para Su RegulaciónDownload
- Ley No.18.930 – Registration of Shares (in Spanish)Download
- Protocol amending the Convention for the Protection of Individuals with regard to Automatic Processing of Personal DataDownload
- Tax Authority Resolution No. 2440/2020 (in Spanish)Download
- Tax Treaties
- Argentina (in Spanish)Download
- BelgiumDownload
- ChileDownload
- Ecuador (in Spanish)Download
- FinlandDownload
- Finland – ProtocolDownload
- GermanyDownload
- Germany (in Spanish)Download
- HungaryDownload
- IndiaDownload
- India – ProtocolDownload
- ItalyDownload
- JapanDownload
- Korea, Republic ofDownload
- LiechtensteinDownload
- LuxembourgDownload
- MaltaDownload
- Malta – ProtocolDownload
- Mexico (in Spanish)Download
- Paraguay ( in Spanish)Download
- PortugalDownload
- Portugal – ProtocolDownload
- RomaniaDownload
- Spain (in Spanish)Download
- Switzerland – Exchange of NotesDownload
- Switzerland (in Spanish)Download
- United Arab EmiratesDownload
- United KingdomDownload
- VietnamDownload
- Tax Treaties pending
- Tax Information Exchange Agreements
- TIEAs pending