{"id":3396,"date":"2026-10-25T09:47:58","date_gmt":"2026-10-25T14:47:58","guid":{"rendered":"https:\/\/www.edtij.com\/en\/?p=3396"},"modified":"2026-10-25T09:47:58","modified_gmt":"2026-10-25T14:47:58","slug":"foundations-holding-companies-law-526-economic-substance-scope","status":"publish","type":"post","link":"https:\/\/www.edtij.com\/en\/foundations-holding-companies-law-526-economic-substance-scope\/","title":{"rendered":"Foundations and Holding Companies Under Law 526: Is Your Estate Structure Within Scope?"},"content":{"rendered":"<style>.edtij-article,.edtij-article *,.edtij-article *::before,.edtij-article *::after{box-sizing:border-box}.edtij-article{width:100%;max-width:780px;margin:0 auto;padding:64px 32px 96px;font-family:'Georgia',serif;color:#1a1a1a;line-height:1.85;font-size:17px}.edtij-article .article-category{font-family:'Helvetica Neue',Arial,sans-serif;font-size:11px;font-weight:600;letter-spacing:2.5px;text-transform:uppercase;color:#8a0000;margin:0 0 20px}.edtij-article .article-meta{display:flex;align-items:center;gap:16px;margin:0 0 48px;padding-bottom:24px;border-bottom:1px solid #e8e5e0}.edtij-article .meta-text{font-family:'Helvetica Neue',Arial,sans-serif;font-size:13px;color:#888;line-height:1.6}.edtij-article .meta-text strong{color:#333;font-weight:600}.edtij-article .article-intro{font-size:18px;color:#333;border-top:1px solid #ddd;border-bottom:1px solid #ddd;padding:24px 0;margin:0 0 48px;line-height:1.9}.edtij-article h2.section-title{font-family:'Georgia',serif;font-size:clamp(20px,2.5vw,26px);font-weight:normal;color:#111;margin:56px 0 18px;padding-bottom:10px;border-bottom:1px solid #e0e0e0;line-height:1.25}.edtij-article h3.subsection-title{font-family:'Helvetica Neue',Arial,sans-serif;font-size:15px;font-weight:600;color:#8a0000;text-transform:uppercase;letter-spacing:1px;margin:32px 0 10px}.edtij-article p{margin:0 0 20px;color:#222;line-height:1.75}.edtij-article ul.check-list{list-style:none;margin:0 0 20px;padding:0}.edtij-article ul.check-list li{position:relative;padding:10px 0 10px 26px;border-bottom:1px solid #eee;color:#222;line-height:1.75}.edtij-article ul.check-list li::before{content:'\u2014';position:absolute;left:0;color:#8a0000;font-weight:700}.edtij-article ul.check-list li:last-child{border-bottom:none}.edtij-article .callout{background-color:#f7f5f2;border-left:4px solid #8a0000;padding:20px 28px;margin:36px 0;font-style:italic;font-size:17px;color:#333;line-height:1.8}.edtij-article .table-wrapper{overflow-x:auto;margin:36px 0}.edtij-article table{width:100%;border-collapse:collapse;font-family:'Helvetica Neue',Arial,sans-serif;font-size:14px}.edtij-article thead tr{background-color:#111;color:#fff}.edtij-article thead th{background-color:#111;color:#fff;padding:14px 18px;text-align:left;font-weight:600;letter-spacing:0.5px}.edtij-article tbody tr:nth-child(even){background-color:#f7f5f2}.edtij-article tbody td{padding:13px 18px;border-bottom:1px solid #e8e5e0;vertical-align:top;color:#222}.edtij-article tbody td:first-child{font-weight:600;color:#8a0000}.edtij-article .callout-box{background-color:#fff8f8;border:1px solid #e8c3c3;border-left:4px solid #8a0000;padding:20px 28px;margin:36px 0;border-radius:2px}.edtij-article .callout-box p{margin-bottom:10px;color:#333}.edtij-article .callout-box p:last-child{margin-bottom:0}.edtij-article .conclusion-box{background-color:#111;color:#f5f3f0;padding:36px 40px;margin-top:56px;border-radius:2px}.edtij-article .conclusion-box h2{font-family:'Georgia',serif;font-size:22px;font-weight:normal;color:#fff;margin:0 0 18px;border-bottom:1px solid #444;padding-bottom:14px;line-height:1.3}.edtij-article .conclusion-box p{color:#d0cdc8;margin-bottom:16px;line-height:1.85}.edtij-article .conclusion-box p:last-child{margin-bottom:0}.edtij-article .cta-block{margin-top:48px;padding:32px 36px;border:1px solid #ddd;border-top:3px solid #8a0000;text-align:center}.edtij-article .cta-block p{font-family:'Helvetica Neue',Arial,sans-serif;font-size:15px;color:#444;margin-bottom:18px}.edtij-article .cta-button{display:inline-block;background-color:#8a0000;color:#fff;font-family:'Helvetica Neue',Arial,sans-serif;font-size:13px;font-weight:600;letter-spacing:1.5px;text-transform:uppercase;text-decoration:none;padding:13px 32px;border-radius:1px}.edtij-article .hashtags{margin-top:48px;padding-top:24px;border-top:1px solid #e0e0e0;font-family:'Helvetica Neue',Arial,sans-serif;font-size:13px;color:#888;line-height:2}.edtij-article .hashtags span{display:inline-block;margin-right:8px;color:#8a0000}@media (max-width:600px){.edtij-article{padding:40px 20px 72px}.edtij-article h2.section-title{font-size:25px}.edtij-article .conclusion-box{padding:28px 24px}.edtij-article .cta-block{padding:24px 20px}}<\/style>\n<article class=\"edtij-article\">\n<p class=\"article-category\">Corporate Law &amp; Wealth Planning<\/p>\n<div class=\"article-meta\">\n<div class=\"meta-text\"><strong>EDTIJ \u2014 Escobar, Della Togna, Icaza &amp; Jurado<\/strong><br \/> Panama \u00b7 October 2026 \u00b7 Estimated reading: 7 minutes <\/div>\n<\/div>\n<p class=\"article-intro\"> The entry into force of <strong>Law 526 of 2026<\/strong> on economic substance \u2014which applies to fiscal periods beginning on or after <strong>January 1, 2027<\/strong>\u2014 prompted an understandable reaction among those who hold estate structures in Panama: has my Private Interest Foundation or my holding company been caught by a new obligation? The concern is reasonable. The conclusion that &#8220;we must leave Panama&#8221; or that &#8220;the foundation is no longer useful&#8221; is, however, usually premature and incorrect. <\/p>\n<h2 class=\"section-title\">1. What changed and what did not<\/h2>\n<p> Panama retains its territoriality principle, enshrined in <strong>article 694 of the Tax Code<\/strong>: it does not tax foreign-source income. Law 526 did not repeal that principle. What it did was make it conditional for a narrow set of structures: to keep enjoying territorial treatment on certain foreign-source passive income, the entity that receives it must demonstrate <strong>real economic substance<\/strong> in Panama. The regulation came with <strong>Executive Decree 32 of 2026<\/strong>, which develops articles 707-A through 707-\u00d1 of the Tax Code and set out how that substance is proven. <\/p>\n<p> Put simply: the law does not ask whether the structure <em>exists<\/em> in Panama. It asks whether it <em>operates<\/em> in Panama, and whether it can prove it. <\/p>\n<h2 class=\"section-title\">2. The two thresholds that must both be met<\/h2>\n<p> Law 526 does not reach every Panamanian entity. Substance obligations arise only when two conditions are met <strong>cumulatively<\/strong>: <\/p>\n<ul class=\"check-list\">\n<li><strong>Multinational group:<\/strong> two or more legal entities, in different jurisdictions, linked by ownership or control.<\/li>\n<li><strong>Foreign-source passive income:<\/strong> the entity earns income in one of the six categories of article 707-C \u2014dividends, interest, royalties, capital gains, income from real estate located outside Panama, or other movable-capital income.<\/li>\n<\/ul>\n<p> If either condition is missing, the analysis closes: the law does not apply. This is the first piece of good news for the most common estate planning, and the reason the law&#8217;s real scope is considerably narrower than the noise its enactment generated. <\/p>\n<h2 class=\"section-title\">3. The three scenarios for the foundation or the holding<\/h2>\n<p> A structure&#8217;s treatment depends on two things: what sits <em>above<\/em> it (who controls it) and what sits <em>below<\/em> it (what assets it holds and what income it earns). From that, three typical scenarios emerge. <\/p>\n<div class=\"table-wrapper\">\n<table>\n<thead>\n<tr>\n<th>Scenario<\/th>\n<th>Typical structure<\/th>\n<th>Within scope?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Scenario 1<\/td>\n<td>Individual \u2192 Private Interest Foundation \u2192 investment portfolios or deposits abroad, with no foreign subsidiaries<\/td>\n<td>Probably out (no multinational group)<\/td>\n<\/tr>\n<tr>\n<td>Scenario 2<\/td>\n<td>Individual \u2192 Foundation or holding \u2192 shares in foreign companies \u2192 dividends from abroad<\/td>\n<td>In (multinational group + passive income)<\/td>\n<\/tr>\n<tr>\n<td>Scenario 3<\/td>\n<td>Foreign trust \u2192 Panamanian Foundation \u2192 assets<\/td>\n<td>In (the foreign layer forms the group)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p> Scenario 1 is the most common case in family planning \u2014a foundation that orders succession and holds a portfolio abroad\u2014 and usually falls outside. Scenarios 2 and 3 are in, and it is worth knowing in good time. <\/p>\n<h2 class=\"section-title\">4. The four questions of the estate diagnostic<\/h2>\n<p> Before deciding anything, it helps to answer four questions the holder already knows today: <\/p>\n<ul class=\"check-list\">\n<li><strong>What is inside the structure?<\/strong> Direct financial assets, or shareholdings in foreign companies?<\/li>\n<li><strong>What is above it?<\/strong> Is the founder the only individual, or is there a trust or another entity on top?<\/li>\n<li><strong>What foreign income does it generate?<\/strong> Dividends, interest, royalties, capital gains, income from real estate abroad?<\/li>\n<li><strong>What objectives does the structure meet that could not be achieved otherwise?<\/strong> Protection, succession, confidentiality, control.<\/li>\n<\/ul>\n<p> With those answers on the table, the recommendation stops being generic and becomes specific to that structure and those objectives. <\/p>\n<h2 class=\"section-title\">5. What substance requires, if the structure is in scope<\/h2>\n<p> Decree 32 established <strong>two levels<\/strong>, depending on the entity&#8217;s main activity. <\/p>\n<div class=\"table-wrapper\">\n<table>\n<thead>\n<tr>\n<th>Level<\/th>\n<th>Who it applies to<\/th>\n<th>What it requires<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Reduced substance<\/td>\n<td>Holders of shares or real estate, without habitual disposals (the typical profile of an estate-holding entity)<\/td>\n<td>A single requirement: adequate staff and premises. Presumed met with at least one remunerated director or administrator, resident in Panama and suitably qualified. It is not an automatic exemption.<\/td>\n<\/tr>\n<tr>\n<td>Full substance<\/td>\n<td>All other entities with foreign-source passive income<\/td>\n<td>Three cumulative requirements: staff and premises, effective management in Panama (with a board that meets and decides in the country), and adequate operating costs.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 class=\"section-title\">6. What to do: it is not eliminating, it is deciding<\/h2>\n<p> Being in scope does not require dismantling the structure. There are, in essence, four paths, chosen by weighing the cost of giving the entity substance, the fiscal cost of not doing so, and the estate value \u2014protection, succession, confidentiality\u2014 the structure provides: <\/p>\n<ul class=\"check-list\">\n<li><strong>Give the entity real substance<\/strong> (for many holders, the reduced test makes this attainable).<\/li>\n<li><strong>Adjust what assets the structure contains.<\/strong><\/li>\n<li><strong>Simplify the layers<\/strong> \u2014for example, reviewing whether the upper trust is still justified.<\/li>\n<li><strong>Relocate the holding<\/strong> to the jurisdiction where substance is natural.<\/li>\n<\/ul>\n<div class=\"callout\"> Being within the scope of Law 526 does not mean the foundation or the holding loses its estate value. What changes is the fiscal cost of certain income if substance is not established; not the structure&#8217;s usefulness for protection, succession and control. <\/div>\n<div class=\"callout-box\">\n<p> This article is general information only and does not constitute legal or tax advice. The analysis of each structure requires an individualized review of its assets, ownership, income and objectives, and should be confirmed against the text of Law 526 and Executive Decree 32 in the Official Gazette. <\/p>\n<\/div>\n<div class=\"conclusion-box\">\n<h2>Conclusion: a diagnosis, not a reaction<\/h2>\n<p> Law 526 is not the end of estate planning in Panama. It is an invitation for each structure to answer, honestly, what it does, what income it generates and what objectives it pursues. <\/p>\n<p> Those who run that diagnosis in 2026 will decide calmly; those who postpone it to 2027 will likely make the same decisions, but under pressure. The difference is not legal: it is one of timing. <\/p>\n<\/div>\n<div class=\"cta-block\">\n<p>Do you hold a Private Interest Foundation or a holding company in Panama and want to understand your position under Law 526? Our team reviews it structure by structure.<\/p>\n<p><a class=\"cta-button\" href=\"https:\/\/www.edtij.com\/en\/contact\/\" rel=\"noopener\">Consult with EDTIJ<\/a><\/div>\n<div class=\"hashtags\"><span>#Law526<\/span><span>#EconomicSubstance<\/span><span>#PrivateInterestFoundation<\/span><span>#WealthPlanning<\/span><span>#Panama<\/span><span>#CorporateLaw<\/span><span>#EDTIJ<\/span><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,7,1],"tags":[],"class_list":["post-3396","post","type-post","status-publish","format-standard","hentry","category-article","category-laws","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foundations and Holding Companies Under Law 526: Is Your Estate Structure Within Scope? -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edtij.com\/en\/foundations-holding-companies-law-526-economic-substance-scope\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foundations and Holding Companies Under Law 526: Is Your Estate Structure Within Scope? -\" \/>\n<meta property=\"og:description\" content=\"Is your Private Interest Foundation or holding company within the scope of Law 526 on economic substance? 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