On 31 August, the Uruguayan government issued a decree modifying the conditions to enter the country under the national emergency declared as a consequence of COVID-19.1

In addition to the already-approved exceptions to enter the country (Uruguayan citizens, permanent residents, family reunification cases; and duly and previously-authorized transitory entrances regarding labor, economic, business or judicial affairs), the new decree authorizes foreign nationals (accompanied by spouse or concubine and family members through the second straight line of consanguinity) to enter the country as from 1 September 2021, provided they own real estate located in Uruguay or are shareholders of companies which own real estate located in Uruguay. They must be able to prove this ownership with a notary certificate or sworn statement and a signed affidavit. All foreign nationals entering Uruguay under this new exception must be vaccinated against COVID-19 and perform a COVID-19 test on the seventh day after entering the country or undergo a 14-day quarantine.

All other foreign nationals are still forbidden to enter Uruguay.

(For prior coverage, see GMS Flash Alert 2020-287, 18 June 2020.) 


Travel restrictions have considerable impact on globally-mobile employees between Uruguay and the world. Employees and their families continue to experience disruption in their work and travel plans.

Although travel restrictions due to the pandemic are still in place, it is expected that new exceptions to the prohibition on entering the country will be authorized soon. Awareness is vital to help manage disruptions to operations, along with associated risks and costs.


Any individuals impacted by the travel restriction extension may wish to consult with their global mobility advisers and immigration legal counsel for advice on next steps.

The KPMG International member firm in Uruguay is tracking these matters closely.  We will endeavor to keep readers of GMS Flash Alert posted on any important developments as and when they occur.


1 See the decree on the website of Uruguay’s Presidency (in Spanish): https://medios.presidencia.gub.uy/legal/2021/decretos/08/min_199.pdf.

See comments of the Tourism Minister:  https://www.gub.uy/presidencia/comunicacion/noticias/tramites-para-ingreso-extranjeros-propiedades-pais-se-realizaran-internet.

For a media report of the updated decree (in Spanish), see “¿Cómo tienen que hacer los extranjeros para ingresar a Uruguay” in El País (online) 30 August at: https://www.elpais.com.uy/informacion/sociedad/extranjeros-ingresar-uruguay.html .  (Note that this is a 3rd party (non-governmental, non-KPMG) website. Providing this link does not represent an endorsement of this website by KPMG.)

* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.


The information contained in this newsletter was submitted by the KPMG International member firm in Uruguay


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GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.