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Uses of Private Interest Foundations in Panama
This article retains its original publication date. Its legal references and descriptions reflect the context in which it was written. For advice on your current circumstances, contact the firm.
Translation reviewed on September 7, 2026. The original publication date is retained.
Asset planning establishes how particular assets will be managed and the rules governing their eventual distribution. A private interest foundation may form part of this planning when its structure reflects the objectives of those involved.
Organising family assets
The foundation charter and regulations establish its purposes and management arrangements. Defining beneficiaries and continuity rules requires a careful review of family circumstances and the assets concerned.
Management and continuity
Consideration should be given to who will manage the assets, how decisions will be made and which instructions should apply in the future. The legal and tax consequences in the countries where assets are located or interested persons reside also require review.
Limits of the structure
Separating assets does not provide absolute protection against claims. Establishing a foundation also does not remove due diligence or beneficial ownership identification obligations.
BCCA provides advice on private interest foundations to assess these matters individually.
Reference: Law 25 of 1995 on private interest foundations.