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Jurisdictions: Panama

Basic information about the jurisdiction of Panama


Legal form

Sociedad Anonima - joint-stock corporation;

Sociedad de Responsibilidad Limitada (S.R.L.) - limited liability company


At least 1 (one) shareholder: natural or legal person - residents of any country;


At least 3 (three) directors - residents of any country, only individuals. There is a division of directors by function: President, Secretary and Treasurer.


An individual, a resident of any country.

Share capital

No minimum share capital and payout requirements. The standard size of the share capital is USD 10,000.


Shares can be either registered or to bearer.

Bearer shares must be kept by the registered agent. In exchange for such shares, the Custodian Agreement is issued.

Company Registry

Information about the directors is public.


Beneficiary Information is closed


There is a territorial principle of taxation. There is no income tax if the company conducts its business outside Panama.


Audit reporting and tax reporting are not required if the company conducts its business outside Panama.

* This information is informative, its use in practice requires additional advice on your individual business situation.