What makes us
your best choice?

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

Happy to have participated once again in the AEA 22nd Anniversary Congress, held in Paris, an event that brought together more than 400 legal professionals from 91 countries. Our Managing Partner, Ricardo Cambra, represented CLD Legal at this international forum, where he had the opportunity to meet with colleagues and strategic partners, strengthen professional relationships, and exchange perspectives on the needs of clients whose business, investments, or family matters ext

residency in Panama? The Qualified Investor Visa gives you a direct path to permanent residency with clear capital thresholds and fast processing. Our partner Ricardo Cambra and the CLD Legal team help you structure the right route and handle every legal step.

Moving to Panama? Start with the right checklist. Before applying for your visa, make sure you have all the required documents ready. Our Basic Requirements Checklist outlines the key paperwork every applicant should prepare. It’s a simple, clear starting point to keep your migration process organized and stress-free.