19 June

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Economic Substance Law Panama: Requirements and Scope

The Economic Substance Law introduced by Law 526 of May 28, 2026, represents one of the most significant changes in Panama’s tax regime in recent years. This regulation introduces economic substance requirements applicable to certain foreign-source passive income and seeks to align Panamanian legislation with international tax standards. 1. Scope of the Law Article 707-A establishes that these provisions apply to entities incorporated or domiciled in Panama (corporations or foundations) that: • Form part of a multinational group, and • Earn foreign-source passive income. Accordingly, the Law does not have general application but is limited to structures with international presence and the generation of passive...

21 January

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Dissolve a Company in Panama: Legal Steps and Risks

Posted by Enrique Cajiga

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Introduction Dissolving a company in Panama is a legal process that must be handled properly to avoid future penalties and liabilities. How to properly dissolve a company in Panama is a common question among business owners and shareholders who have ceased operations or wish to close a corporate structure in an orderly and compliant manner. In this article, we explain when a company should be dissolved, the legal steps involved, and the consequences of failing to complete the process correctly. When Should a Company Be Dissolved in Panama? Some of the most common situations that justify the dissolution of a company include: • The...

03 September

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Offshore Company Taxes Panama: Complete Guide 2025

Posted by Enrique Cajiga

in Blogs

When setting up an offshore company, understanding offshore company taxes Panama is essential. Panama’s tax regime is based on territoriality, making it one of the most attractive jurisdictions for international investors. In this article, we break down exactly what taxes and requirements an offshore company in Panama must comply with in 2025. 1. Principle of Territoriality Panama’s tax system is based on the principle of territoriality: • Taxes are only paid on income from Panamanian sources. • Income earned abroad is not subject to taxation in Panama. This makes offshore companies especially attractive for international operations. 2. Annual Franchise Tax All Panamanian companies, regardless of whether...

27 August

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Panama Canal Neutrality Amid USA–China Rivalry

Posted by Enrique Cajiga

in Blogs, news

The Panama Canal neutrality is one of the cornerstones of international maritime law and global trade. As tensions rise between the United States and China, this small yet vital waterway once again finds itself at the center of geopolitics. Why Is the Panama Canal Neutral? The neutrality of the Canal is guaranteed under the 1977 Torrijos–Carter Treaties, which established that the Panama Canal would remain permanently neutral, open, and safe for all nations, regardless of political or military conflict. This principle ensures that global shipping routes remain stable and predictable. The Canal’s Strategic Importance The Panama Canal handles around 5% of global maritime trade,...

27 August

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Intellectual Property Protection in Panama | Trademarks & Patents

Posted by Enrique Cajiga

in Blogs

protección de propiedad intelectual en Panamá

Intellectual property protection in Panama is essential to guarantee that your ideas, products, and brands are legally secured. The country provides a solid legal framework for the registration of trademarks, patents, industrial designs, and copyrights, helping entrepreneurs and businesses protect their intangible assets effectively. What Is Intellectual Property? Intellectual property (IP) protects creations of the mind, including: • Trademarks: Names, logos, slogans, or symbols identifying your products or services. • Patents: Novel inventions and processes with industrial application. • Copyrights: Literary, musical, artistic works, and software. • Industrial Designs: The aesthetic appearance of products such as shapes, colors, or patterns. Trademark Registration in Panama Registering a trademark in...

05 February

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Panama Retirement Visa

Posted by Pocho

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Are you thinking about retiring abroad? Panama is one of the top destinations in the world for retirees thanks to its warm climate, affordable lifestyle, and the famous Pensionado Visa program. This special residency permit, also known as the Panama Retirement Visa, offers incredible benefits such as tax exemptions, discounts on services, and the right to live permanently in the country. If you’re planning to apply, it’s important to know the exact requirements for the Panama Pensionado Visa. Below, we’ve put together a detailed guide covering the general documents, special qualifications, and additional paperwork needed to obtain residency, as well as...

22 January

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Corporate Structures in Panama: Company or Foundation?

Posted by Pocho

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Panama stands out as an outstanding jurisdiction for both investors and entrepreneurs looking to identify a new market to generate or safeguard their income. Understanding the different corporate structures in Panama is essential, as advisors often recommend that executives create companies, typically as anonymous societies, and consider other organizational models, such as foundations. Corporate Structures in Panama: What is the Difference Between a Company and a Foundation? The fundamental difference between these structures lies in their purpose and operations. While executives establish companies to conduct commercial activities directly and on a regular basis, founders use Private Interest Foundations to manage assets, protect...

21 November

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SEM vs EMMA Panama: Differences and Benefits

Posted by Pocho

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This review of SEM vs EMMA Panama explains the differences, benefits, and selection criteria between both regimes. In a jurisdiction like Panama—with international banking, advanced communications, and legal certainty—choosing the right regime directly impacts operational efficiency and expansion strategy. What is the difference between SEM and EMMA? The special regime SEM (Multinational Company Headquarters) and EMMA (Multinational Companies for the Provision of Manufacturing-Related Services) have the central purpose of attracting and promoting investments, fostering job creation, and facilitating the transfer of technologies and knowledge. The main difference between them is that the SEM special regime focuses on administrative activities, where companies engage...

28 March

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FIRST SUBMISSION OF THE STUDY ON THE MOST IMPORTANT ASPECTS OF ANNEX 1C OF THE MARRAKECH AGREEMENT CONSTITUTIVE OF THE WORLD TRADE ORGANIZATION

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Titutlo We assist in your immigration process.

AGREEMENT CONCERNING INTELLECTUALPROPERTY RIGHTS ASPECTS RELATED TO TRADE PART I GENERAL PROVISIONS AND BASIC PRINCIPLES Article 1 1. What does the expression “intellectual property under number 2 include? This expression covers all categories of intellectual property that are the subject of Sections 1 to 7 of Part II. In summary we find that these categories are the following: 1. Copyright and related rights 2. Trademarks 3. Geographical indications 4. Industrial designs 5. Patents 6. Layout-designs (topographies) of integrated circuits 7. Protection of undisclosed information. 2. According to number 3, who are considered nationals of other member countries, with the right to be granted the treatment provided for in the agreement? Nationals of the other Members shall be understood as natural or legal...