To ensure a smooth international relocation for Argentine residents, it is crucial to plan meticulously. Before becoming a tax resident of another jurisdiction, it is important to establish beyond doubt that the individual is no longer considered an Argentine tax resident. Double (or multiple) tax residency represents a drawback in any estate planning strategy, and should be avoided under all circumstances. Any person interested in “fiscally marrying” Uruguay should make sure to “fiscally divorce” Argentina in a proper way.