The ‘extraordinary' team at Fabrega Molino is revered for the ‘depth of knowledge and experience of each team member' across the full range of corporate and estate planning matters. Acting for a host of high-net-worth Latin American families and family-owned businesses, the team has in-depth expertise in succession planning, the reorganisation of assets, corporate governance strategies, the creation and management of Panamanian private interest foundations, tax planning and immigration issues. At the head of the team, Juan Pablo Fábrega wins praise for his ability to combine strengths in corporate and estate planning and arbitration, while Gretel Ciniglio has ‘vast experience' in wealth management, wills, estate and succession planning, and the governance of family businesses. Other key names include José Juan Márquez and Liza Díaz, who ‘make an exceptional and diligent team', advising on succession planning, private interest foundations and trust management; immigration expert Carlos Molino; and associate Juan Raúl Sosa, a specialist in tax and Panama’s special investment regimes.

Morgan & Morgan houses an enviably broad private wealth and corporate services practice, with a team of ‘exceptionally talented individuals' who are commended for their ‘great technical strength'. Also licensed to provide fiduciary services in the BVI and Belize, the firm focuses on advising high-net-worth individuals, predominantly from Latin America, on estate and succession planning, asset protection and the structuring of trusts, private interest foundations and corporations. Practice head Raúl Castro is skilled in international tax consultancy and corporate and estate planning; Luis Manzanares specialises in BVI corporate law, asset protection and tax planning; Luis Miguel Hincapié, who focuses on corporate and trust matters, oversees the Belize office; Fernando Boyd is a key contact for South American HNWIs; the ‘very knowledgeable' Laura Barrios is an expert in tax law; and Fanny Evans has notable expertise in Caribbean jurisdictions. The sizeable team also includes senior associates Raúl Bermúdez (an expert in company incorporations, estate planning and compliance) and Nestor Broce (a trusts specialist), while of counsel Roberto Lewis lends senior expertise to the practice.

The ‘excellent and very efficient' private wealth team at Icaza, González-Ruiz & Alemán works closely with the firm’s Icaza Trust Corporation to offer the full range of estate planning, asset protection, family governance and succession planning services to high-net-worth Latin American families and family businesses. The team is well versed in the structuring of trusts and private interest foundations, as well as corporate structures for investments, including all regulatory and tax compliance. The sizeable team helmed by Domingo Díaz, whose areas of expertise include banking and company formation; Joaquín Díaz is a specialist in the creation of offshore structures in multiple jurisdictions; and Estefanía Alemán, who is the general manager of the Icaza Trust Corporation, focuses on trust creation and administration. Other notable names include the ‘intelligent, practical and committed' Mariano Oteiza Díaz, who specialises in asset protection and tax matters, Domingo Díaz de la Guardia, who was promoted to partner in May 2024, and deputy manager Luis Martínez.

Pardini & Asociados has an active practice advising on the incorporation of companies and foundations, as well as on the structuring of trusts and related tax planning, not only in Panama but also in the BVI, Delaware, Belize, the Seychelles, St Kitts and Nevis, and the Cayman Islands. The team assists a steady stream of international high-net-worth families with succession planning, asset protection and the creation of trusts and investment funds, as well as handling corporate and real estate acquisitions (including cross-border transactions) for Panama-based companies and families. Managing partner Juan Francisco Pardini draws on four decades of experience advising on the creation of offshore trusts, foundations and companies, and estate, succession and tax planning.

With a presence in Switzerland, the BVI, Belize and the Seychelles, as well as representative offices in Hong Kong and Liechtenstein, Quijano & Associates is well equipped to advise high-net-worth clients on the management of their wealth through the creation of corporate structures and private interest foundations in various jurisdictions. In addition, the team, which also acts for private banks and fiduciary services providers, assists with all related tax structures and advises on international regulatory compliance and commercial licensing issues. Managing partner Julio Quijano and Jaime Sánchez, both of whom are highly experienced in company incorporations, trusts and estate planning matters, oversee the practice. Carla Rojas Pardini and associates Carlos Alvarado, Valerie Barrios and Odalys Prado provide capable support.