Articles

Two or more persons (called “subscribers”) of any nationality and with residence in any country may form a Panama Corporation by executing an Incorporation Charter (or Memorandum of Association). Traveling to Panama or going before a Panamanian Consul abroad is not necessary to form a Panama corporation. Two individuals domiciled…

Before signing a contract to purchase real estate in Panama, consideration should be given to the form in which title to the property will be held and to income or capital gains tax issues, estate planning issues and immigration issues that may be of interest. Neglecting to consider these issues…

The law Private Foundations (“foundations” or “foundation”) in Panama came to life by means of Law No. 25 of 1995, based on the most part on Law No. 19 of 1926 of Liechtenstein, which popularized family and charity foundations in Europe. Definition A foundation is a legal entity that is…