The Panamanian Private Interest Foundations

Since 1995, the Republic of Panama is in capacity of providing the necessary legal infrastructure for the incorporation, management and continuation of Private Interest Foundations. The Law Number 25 of 1995 is a special law, dully approved by means of the Constitutional procedures, which contains the necessary juridical bases for all the aspects concerning the Panamanian Private Interest Foundations.

The Panamanian Private Interest Foundation is a juridical entity created when one or more persons (the « Founder(s) »), be them physical persons or legal entities, subscribe a document known as the «Foundation Deed », which is registered in the Panama Public Registry, by means of which the Founder(s) is/are obliged to form a patrimony in favor of the Foundation, which shall be managed by the members of the Foundation Council following the conditions established in the Foundation Deed and in the Bylaws, for the benefit of one or more person(s) (the « Beneficiaries »).

This book makes a legal-practical analysis of the Panamanian Private Interest Foundation as subject of rights by means of studying its structural elements and by studying its governing provisions.


Juan Pablo Fábrega Polleri

Senior Partner

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