Panama: Industry Updates & Analysis

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Article

Economic Substance In Panama: Requirements And 2027 Deadline

A holding company incorporated in Panama that never had an office or employees, and that only receives dividends from a subsidiary in another country, is exactly one of the types of structures targeted by Law 526, which amends the Central American country’s Fiscal Code. That model, used for years in hundreds of wealth and corporate structures registered in Panama, will no longer be sufficient on its own starting in fiscal year 2027, when the new economic substance regime takes effect.

Panama Strategy

Icaza Gonzalez-Ruiz & Aleman

Article

Sustancia Económica En Panamá: Requisitos Y Plazo 2027

Un holding constituido en Panamá que nunca tuvo oficina ni empleados, y que solo recibe dividendos de una filial en otro país, es precisamente uno de los tipos de estructuras alcanzados por la Ley 526, que modifica el Código Fiscal del país centroamericano. Ese modelo, utilizado durante años en cientos de estructuras patrimoniales y corporativas registradas en Panamá, deja de ser suficiente por sí solo a partir del periodo fiscal 2027, cuando entra en vigor el nuevo régimen de sustancia económica.

Panama Strategy

Icaza Gonzalez-Ruiz & Aleman

Article

Ciudad de Panamá: 500 años uniendo al Mundo