

New Economic Substance Rules in Panama: Could your structure fall within the scope of the new regime?
Law 526 of 2026 introduces economic substance requirements and a 15% tax on certain foreign-source passive income earned by specific Panamanian entities. This new framework does not automatically apply to all entities incorporated or domiciled in Panama. Its scope will depend on factors such as membership in a multinational group, the existence of foreign-source passive income, the tax residence of entities in different jurisdictions, and any exclusions or special regimes to
CLD Legal
1 day ago1 min read


New Special Passport for Qualified Investors in Panama
As of October 29, 2025, Law 493 of 2025 has come into effect, expanding the immigration benefits available to foreigners who have obtained residency in Panama under the Qualified Investor Visa program.
CLD Legal
Oct 31, 20251 min read


Immigration: Mandatory Address Update
The National Migration Service of Panama has established the obligation to update the address for all foreign residents, whether provisional residents or permanent residents.
CLD Legal
Aug 18, 20251 min read


New Tender for B/. 315 Million for Solid Waste Management
The Municipality of San Miguelito calls for bids for B/. 315.2 million for the collection and management of solid waste over the next 20 years.
CLD Legal
Aug 5, 20251 min read


New provisions on accounting records for entities incorporated in Panama
New regulations on the management of accounting records for legal entities incorporated in Panama - Executive Decree 168 of 2024
CLD Legal
Dec 20, 20243 min read


Panama extends maternity leave protections to fathers
Panama has enacted legal provisions through Law No. 238 of September 15, 2021, which extend maternity protections to fathers. This...
CLD Legal
Jul 30, 20241 min read


Promising Energy Initiatives in Guatemala
Guatemala is taking significant steps toward a brighter energy future. The National Electrification Plan 2024-2027, the first of its kind...
CLD Legal
Jul 8, 20241 min read


Spain, Second Destination for Latin American Investments
Spain has solidified its position as the world’s second destination for investments by Latin American companies, according to the VI...
CLD Legal
Jul 4, 20241 min read


Panama listed in the global maritime cities ranking
Panama ranked 47th out of the 50 maritime cities in the world in the list prepared by Menon Economics and DNV, standing out as the top...
CLD Legal
Jun 28, 20241 min read


Traveler's Declaration
Through Resolution No. 079 of 2024, Panama adopts the design and content of the form known as the "Traveler's Declaration" in digital...
CLD Legal
Jun 25, 20241 min read

