Firmengründung in Uruguay

TABELLE HORIZONTAL SCROLLEN

Wichtig: Das Recht eines Nichtansässigen, Eigentümer des Unternehmens zu sein, berechtigt nicht automatisch dazu, in diesem Land zu leben, zu arbeiten oder das Unternehmen von dort aus zu führen. Einwanderungsstatus, Arbeitserlaubnis, wirtschaftliche Substanz, Ort der tatsächlichen Geschäftsleitung und Steueransässigkeit werden gesondert geprüft.

• —Technology, software, exported services and regional headquarters with genuine Uruguay operations or management.
• —A single/few-owner business suited to flexible SAS governance and capital rules.
• —A traditional subsidiary, joint venture or larger share structure through an S.R.L. or S.A.

• —A Sociedad por Acciones Simplificada (SAS), a flexible share company; the digital route has specific participant/signature limits.
• —A Sociedad Anónima (S.A.), a traditional share corporation for a larger ownership/governance structure.
• —A Sociedad de Responsabilidad Limitada (S.R.L.), a closely held quota/partner company for operating subsidiaries and joint ventures.
• —A branch of a foreign company, the registered branch of an existing overseas entity.

• —Partners/shareholders need not be Uruguayan or resident; the entity must have a legal address in Uruguay.
• —Digital SAS is available only to natural-person participants/administrators/representatives within portal limits and with a recognised advanced electronic identity/signature.
• —The official digital SAS route permits up to six partners and up to three administrators; eligibility is checked on the filing date.
• —Most non-residents use a Uruguayan notary, power of attorney, legalisation/apostille and electronic notarial support for registry/DGI/BPS filings.
• —After receiving a RUT, a digital SAS reports beneficial owners to the Central Bank within the prescribed period; official guidance states 45 days.
• —Empresa en el Día was discontinued from 1 January 2026 and must not be used as a current formation route.

• —A passport or other acceptable ID for every founder, director, manager, signatory and ultimate beneficial owner (UBO).
• —Proof of residential address and tax residence; the registrar, agent, bank or other reviewer sets the document-validity period.
• —A transparent ownership chart through to natural persons and, for a corporate participant, registry documents, good standing and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —The name, Uruguay legal address, purpose, duration, capital, shares/quotas, partners/shareholders and administrators/representatives.
• —Digital SAS bylaws/e-signatures or a notarised formation instrument, power of attorney and registry filings for the traditional route.
• —Apostilled foreign-entity/authority documents with Spanish translation, plus RUT, BPS/DGI and BO/BCU information.

1. 01Select an SAS, S.A., S.R.L. or branch based on owners, signatures, capital, governance, tax and activity.
2. 02Check digital-SAS eligibility; if the profile is unsuitable, approve the notary/power-of-attorney/apostille route.
3. 03Execute electronic or notarial constitutional documents and complete registry, DGI/RUT and BPS registrations.
4. 04File BO data with the BCU and establish books/accounting, invoicing, payroll and sector/municipal permissions.
5. 05Banking begins separately after the RUT, governance, local address and transaction-evidence preparation.

• —Uruguay tax analysis generally applies source-based principles, but entity form, local activities, services, assets and cross-border flows determine actual liability.
• —IRAE/other income taxes, VAT, wealth tax, withholding, payroll/BPS and municipal duties are reviewed by a local accountant.
• —Foreign effective management, owners and CFC rules can create tax/reporting outside Uruguay despite territorial treatment locally.

Allgemeiner Überblick, keine individuelle Steuer- oder Rechtsberatung. Die Vorschriften werden vor der Einreichung erneut geprüft.

• —A bank checks the RUT, constitutional/registry file, legal address, representatives/signatories, BO/BCU disclosure and source of funds/wealth.
• —Business rationale is evidenced by contracts, counterparties, countries, website, expected flows and local/substantive operations.
• —A local representative/signatory or in-person identification may be requested; digital SAS formation does not guarantee remote banking.

• —Statutory bookkeeping, DGI tax returns and BPS/payroll filings according to activity and employees.
• —Corporate books, partner/shareholder meetings, administrator/representative and capital/ownership updates under the selected form.
• —Beneficial-owner BCU reporting upon formation and subsequent changes within applicable periods.
• —Licensing, municipal, sector, audit/publication or foreign-investment obligations apply where triggered.

• —Using the discontinued Empresa en el Día or assuming every foreigner can sign a digital SAS creates an invalid filing plan.
• —Failure to file BO data after the RUT or update control information creates registry/BCU compliance exposure.
• —Incorporation does not conceal ownership or disapply AML/KYC. Registered agents, registries, tax authorities and financial institutions may obtain and verify UBO information.
• —The place of incorporation does not automatically determine tax residence. Effective management, permanent establishment, CFC, withholding and the owners' personal residence require separate analysis.
• —Company registration does not grant a regulated-activity licence, immigration status or a bank account.

• —Digital-SAS eligibility review or coordination of the Uruguayan notary/power of attorney, DGI/BPS, BCU BO and accounting hand-off.
• —Comparison of entity forms, ownership structure, tax links and substance requirements before filing.
• —Coordination of the registered agent, notary or local representative, translations, apostille and the complete corporate file.
• —Preparation of a bank-ready KYB data room and responses to legitimate compliance requests; approval and timing remain with the bank or EMI.
• —Accountant hand-off and creation of an annual-return, BO, tax, licence and substance compliance calendar.

Der genaue Basic-Leistungsumfang und alle Ausschlüsse sind oben im Preisabschnitt aufgeführt. Nicht standardmäßige Strukturen und externe Kosten werden vor der Zahlung vereinbart.

Anforderungen geprüft am 9. August 2026. Vor der Einreichung gleichen wir Vorschriften, Formulare, Gebühren und Einschränkungen erneut mit der Registrierungsbehörde ab.