Conflict of Interest: Why Law 316 Is Now the Private Sector’s Concern Too
Executive Decree 77 regulated Panama’s Law 316 on conflict of interest and extends it to the private sector that contracts with the State: contractors, directors, shareholders, attorneys-in-fact and beneficial owners, and NGOs with public funds. What it requires, the deadlines, and what to prepare before the 90 days.
Continue ReadingFoundations and Holding Companies Under Law 526: Is Your Estate Structure Within Scope?
Is your Private Interest Foundation or holding company within the scope of Law 526 on economic substance? The two thresholds, the three scenarios, and the 4-question diagnostic before January 2027.
Continue ReadingPanama’s Working Holiday visa: what it allows, who qualifies, and what we still need to know
Panama created the Working Holiday visa through Executive Decree No. 21 of 2026, letting young foreigners aged 18 to 30 stay up to a year and work temporarily. But one detail defines the whole program: the visa, on its own, does not authorize work — that permit is granted separately by Mitradel.
Continue ReadingForce Majeure After the Earthquake: What Happens to Your Contracts, Leases and Employees in Panama
The Civil Code names the earthquake as a fortuitous event, but neither the quake nor the state of emergency releases anyone from a contract on its own. What to prove, what to notify and which labor deadlines run.
Continue ReadingControlling Persons in Panama: What “Control” Means Under Decree 25, Law 526 and Decree 32
The word “control” appears in three Panamanian rules issued in 2026, and it means something different in each. We explain what a controlling person is under Executive Decree 25, Law 526 and Executive Decree 32, and where they overlap.
Continue ReadingMass Corporate Dissolution in Panama: What to Check Before It Happens to You
Between February and April 2026, Panama dissolved more than 280,000 inactive companies. We explain the suspension triggers that go beyond the flat annual fee, the beneficial ownership risk, and how to check if your company is on the list.
Continue Reading
Qualified Investor Visa in Panama: What Changed Under Executive Decree 17 of 2026
Executive Decree No. 17 of 2026 replaces the 2020 regime for permanent residency by investment. We explain the new minimum amounts, value verification, the five-year maintenance period and the transition rules.
Continue Reading
Economic Substance in Panama: The Two Tiers Under Executive Decree 32
Executive Decree No. 32 implementing Law 526 does not hold every entity to the same standard. We explain the two tiers of economic substance in Panama — reduced and complete — the 15% penalty for non-qualifying entities, and what to review before fiscal year 2027.
Continue Reading
Law 546: 2% ITBI Exemption for First-Time New Home Purchases in Panama
Law 546 exempts the 2% Real Estate Transfer Tax on first new homes valued up to $120,000, with staggered relief up to $200,000. We explain what the benefit covers, the two-year window from the occupancy permit, and what buyers and developers should review.
Continue Reading
Panama Adds Ecuador to Its Friendly Nations List: What It Means for Ecuadorian Citizens
Through Executive Decree 16 of 2026, Panama added Ecuador to its friendly nations list. We explain what the Friendly Nations Visa is, which economic pathways lead to permanent residency, and what Ecuadorian citizens should review before settling, investing or working in Panama.
Continue Reading