In short: an Estonian private limited company (OÜ) and an Argentine limited liability company (sociedad de responsabilidad limitada, S.R.L.) are both companies whose owners are liable only up to their contributions. They differ in who can found them, in the capital rules, in how a share changes hands and in when the company's profit is taxed. This page sets the facts of both side by side from the official texts; it does not say which is better for you.

The facts side by side

The company and its owners: Estonian OÜ: One founder with one share is a valid company (Commercial Code § 148(1)); a shareholder is not personally liable for the company's obligations (§ 135(2), (3)); Argentine S.R.L.: A one-person company can be formed only as a sociedad anónima (Ley General de Sociedades 19.550, art. 1), so an S.R.L. has at least two partners and not more than fifty (art. 146); the partners limit their liability to paying in the quotas they subscribe or acquire, subject to their guarantee of the contributions towards third parties (art. 146 and 150)
Founding document: Estonian OÜ: At a notary in Tallinn or by power of attorney; online without a notary for a founder with an e-residency card or Estonian ID card; Argentine S.R.L.: The contract is made by public or private instrument (art. 4) and entered in the Public Registry of the company's domicile (art. 5); the company is regularly constituted only once it is registered (art. 7)
Capital: Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1)); Argentine S.R.L.: The capital is divided into quotas of equal value of ten pesos or a multiple of it (art. 148) and must be fully subscribed when the company is formed; contributions in money must be paid in at least 25 percent and completed within two years, shown by a deposit in an official bank when the registration is ordered (art. 149); the articles read set no minimum capital
Transfer of a share: Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149); Argentine S.R.L.: Quotas are freely transferable unless the contract provides otherwise; the transfer has effect towards the company once a copy of the transfer, with authenticated signatures if it is a private document, is delivered to the management, and towards third parties once it is registered (art. 152)
Yearly filing: Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179); Argentine S.R.L.: Not covered by the official texts used here
How company profit is taxed: Estonian OÜ: Corporate income tax is paid when profit is distributed; no income tax is paid on profit while it stays in the company — see how Estonia taxes company profit; Argentine S.R.L.: A limited liability company constituted in Argentina pays income tax on its net taxable profit on the progressive scale of 25, 30 and 35 percent, with bands adjusted every year for inflation (Income Tax Law, art. 73(a))
VAT number: Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES; Argentine S.R.L.: Argentina is not a member state of the European Union

This is general information, not tax advice: in Estonia the tax becomes due when profit is distributed, and LexorCorp Global does not provide tax advice. The rule and its official sources are in the guide How Estonia taxes company profit.

What each route requires

Estonia. Customer due diligence by the service provider, a registered address in the commercial register and, if the company's address is abroad, a contact person in Estonia (Commercial Register Act § 24). A ready-made company or a formation at a notary needs no e-residency.
Argentina. At least two partners (Ley General de Sociedades 19.550, art. 1 and 146), a contract entered in the Public Registry (art. 5 and 7), the capital fully subscribed and at least 25 percent of the money contributions paid in (art. 149).

How an Estonian company is obtained

Choose the route: a ready-made company that already exists, a new company formed at a notary or by power of attorney, or online formation with an e-residency card.
Order online and pay by card; the order form shows the total before you pay.
Identification. As a provider licensed by the Estonian Financial Intelligence Unit (FIU000117) we identify every client first.
Signing at a notary in Tallinn, by a power of attorney signed in your country, or digitally on the online route.
Register entry and documents in PDF by email.

Documents

For an Estonian company you are asked for an identity document and proof of address of the board members and beneficial owners; on the remote route a power of attorney signed before a notary in your country, as a rule with an apostille.

Prices of the Estonian routes

ready-made company: €900 Registered address and contact person service for one year are included. in person, €1,200 remote; with a VAT number €1,150 and €1,450;
new company: €950 Registered address and contact person service for one year are included. in person, €1,250 remote;
online formation for an e-resident: €950 Registered address and contact person service for one year are included..

The Estonian notary fees and state fees, the registered address and the contact person for the first 12 months are included in these prices. We do not form Argentine companies, and this page states no Argentine register fee.

Timeline

The Argentine texts used here set no number of days for the registration, and for Estonia this page states none either: the time depends on the notary's appointment, on customer due diligence and on the register. A ready-made company already exists, so only the transfer has to be done.

Limits of this comparison

It compares formation, capital, share transfer, yearly filing and the company's own tax rate, not the tax result for you: where a company is taxed depends on where it is managed and where its owner lives. If you will run an Estonian company from Argentina, see Estonian company run from Argentina.
Opening a bank or payment account is decided by the bank or payment institution in both countries.
The Argentine figures are those of InfoLEG, the official legal database of the Argentine Ministry of Justice, on the day they were read (24 October 2026) — the Ley General de Sociedades 19.550 (ordered text of 1984 with later amendments) and the Income Tax Law (ordered text of 2019) — and can change; the laws are in Spanish and the English wording is ours.

Official sources

The laws this article names, by the name of their official text, as read on 9 October 2026. For the Estonian acts we read the English translation in Riigi Teataja; the legally binding text is the Estonian one.

Commercial Code — Riigi Teataja, English translation
Commercial Register Act — Riigi Teataja, English translation

Sources are named in the text, without links. To see which of our services your company needs, open the Business Navigator.

Estonian company (OÜ) or Argentine S.R.L.: the official facts compared