Does Law 526 Apply to Your Structure? The Analysis to Complete Before August
Law 526 has a specific applicability threshold. Before analyzing any pillar of economic substance, there is a prior question that determines whether everything else applies.
Continue ReadingPrivate Interest Foundations and Law 526: What the Family Office Client Needs to Know
Law 526 changed Panama’s tax landscape, but it did not eliminate patrimonial planning tools. The Private Interest Foundation remains valid — when you understand its position in the new framework.
Continue ReadingLaw 526 on Economic Substance: What Multinational Groups Must Do Before Fiscal Year 2027
The enactment of Law 526 on 28 May 2026 marked a turning point for corporate planning in Panama, yet the real challenge lies not in the wording of the statute but in the time remaining before it first applies.
Continue Reading
Law 526: The Work Corporate Lawyers Must Do With Their Clients Now
Panama’s Law 526 of 2026 is now in force. For corporate lawyers, its enactment is not the end of a legislative process — it is the beginning of a concrete work agenda with every client holding Panamanian structures that generate foreign-source passive income. This article outlines the diagnostic that must begin now, the consequences of inaction, and the structural options available before January 2027.
Continue Reading