kein Rechtshilfeabkommen oder fiskalisches Auslieferungsabkommen mit anderen
Ländern auf der Ebene der juristischen Person, außer mit den USA. Panama
besteuert Unternehmen nicht, keine Steuern auf Fremdquelleneinnahmen wie
Dividenden. Das OECD- Informationsabkommen bei Steuerfragen aus Drittstaaten
wird nicht umgesetzt. Allerdings hat Panama das CRS unterzeichnet. Im Zuge
der "Panama Papers" will Panama nun auch die OECD Abkommen umsetzen.
Dienstleistungen im Rahmen Firmengründung Panama
Gründung der Gesellschaft über renommierte
Anwaltskanzlei auf Panama
Stellung der drei Nominee-Direktoren
über Anwaltskanzlei auf Panama (Rechtssicher/Mandantenschutz. Bei
Offenbarung eines Treuhandverhältnisses müssen Rechtsanwälte auf Panama
mit dem Entzug der Zulassung rechnen und 50.000 USD Strafe pro Fall
Auf Wunsch: Ausgestaltung mit Inhaberaktien oder
Kontoeröffnung auf die Gesellschaft (inkl. Onlinebanking, Kreditkarte
Beachten Sie bitte, dass Banken auf Panama die Anwesenheit des
wirtschaftlich Berechtigten bei einer Kontoeröffnung fordern. Wir
vereinbaren gern einen Termin mit der Bank auf Panama, unser Anwalt
begleitet Sie zur Kontoeröffnung.
Registered Office, virtuelles Domizil (zustellbare
Postadresse, eigene Telefonnummer, Fax) bis Büro
Registrierung als exempt. Company (Gesellschaft, die nur
außerhalb Panamas Erträge erwirtschaftet und daher steuerfrei gestellt
Apostille, notarielle Beglaubigung und Übersetzung aller
Gründung Stiftung auf Panama
Investmentgesellschaften auf Panama
Firmengründung Panama: Über Panama
Panama ist ein internationales Handels –, Banken
- und Finanzzentrum. Die panamaische Regierung fördert intensiv
Offshore Aktivitäten und begünstigt ausländische Investoren. Während
manche Offshore Staaten nur einige Vorteile bieten, können Sie in
Panama fast alle zusammen finden: Stabilität, Flexibilität,
Diskretion, Sicherheit und Steuerbefreiungen.
Firmengründung Panama und Stabilität
Panama ist eine parlamentarische Demokratie, die
wirtschaftlich und politisch stabil ist. Die Offshore Gesetzgebung
Panamas hängt nicht von politischen Wechseln ab. Der US Dollar ist
das gesetzliche Zahlungsmittel Panamas.
Firmengründung Panama und Flexibilität
Keine staatliche Kontrolle von Offshore
Keine Restriktionen für Ausländer bei
Firmengründung Panama und Sicherheit
Firmengründung Panama und Steuerbefreiung
Steuerfreiheit für Einnahmen, die außerhalb
Es gibt keine Erbschafts- und
Panama Stiftung: Schützen und verwalten Sie Ihr
Vermögen nach Ihrem eigenen Willen ohne Einflussnahme Dritter:
Rechtsfigur ermöglicht es Ihnen, Stifterrechte wahrzunehmen und
gleichzeitig zu Lebzeiten Haupt- oder Alleinbegünstigter Ihrer
Vermögenswerte zu sein. Ebenfalls können Sie Zweitbegünstigte
wählen, wie z.B. Ihre Kinder, Ehepartner oder jede beliebige Person
Ihrer Wahl. Sie allein bestimmen sämtliche Konditionen. So können
Sie u.a. Ihre Erbfolge weit in die Zukunft hinein fast unangreifbar
einer panamaischen Privatstiftung:
Sie ist ein
Instrument zum Schutz Ihres Vermögens.Umfangreicher Schutz durch
Verselbständigung Ihres Vermögens, ohne die Kontrolle äber dieses zu
Sie ist von
allen Steuern und Abgaben in Panama befreit (ausgenommen die
jährliche Einheitsgebühr (tasa unica) von 250 USD) . Keine
Vermögens-, Grund -, Erbschafts – und Erwerbsteuer.
keine gesetzliche Verpflichtung, die Namen der tatsächlichen
Stifter, der Begünstigten oder der Protektoren bekannt zu geben.
keine gesetzliche Verpflichtung für den Stiftungsrat , Stifter oder
Protektor, jährliche Versammlungen abzuhalten.
Gründungs- und Verwaltungskosten
Beschränkungen des Stiftungswertes
Übertragung des Vermügnes auf die Stiftung ist nicht Voraussetzung
für deren Gründung. Es gibt hierfür auch keine zeitlichen
jegliche zivilrechtlichen Transaktionen in jeglichem Land und in
jeglicher Währung vorgenommen werden.
Stiftungen betreffenden Personen, können natürliche oder Juristische
Personen ungeachtet der Nationalität oder des Wohnsitzes sein.
Verwaltungs- und Kontrollorgane der Stifting können gleichzeitig
der Stifter, Verwaltungs- und Kontrollmitglieder sowie der
Begünstigten unterliegt keiner Beschränkung.
Die Stifter und Mitglieder des
Stiftungsrates können ihre Versammlungen in jedem Land abhalten und sich
durch Bevollmächtigte vertreten lassen.
Panama Stiftung: Stiftungsgesetz
LAW REGULATING PRIVATE FOUNDATIONS
LAW NO. 25
June 12, 1995
"Whereby Private Foundations are regulated"
THE LEGISLATIVE ASSEMBLY
One or more natural or juridical persons by themselves or through third
parties, may create a private foundation in accordance with the provisions
set forth in this law. For such purposes, the endowment of a patrimony
exclusively dedicated to the objectives or purposes expressly stipulated in
the foundation charter is required. The initial patrimony may be increased
by the creator of the foundation, hereinafter called the founder, or by any
Private foundations shall be governed by the foundation charter and its
regulations, as well as by the provisions of this law and other legal or
regulatory provisions that may be applicable. The provisions of Title II of
Book I of the Civil Code shall not apply to these foundations.
Private foundations shall not be for profit. However, they may carry out
mercantile activities in a non-habitual manner or exercise the rights
deriving from titles representing the capital of mercantile corporations
that make up the patrimony of the foundation, provided that the economic
results or proceeds of such activities be dedicated exclusively for the
purposes of the Foundation.
Private foundations may be constituted to become effective at the time of
constitution or after the death of its founder, by anyone of the following
a) Through a private document, executed by the founder, whose signature must
be authenticated by a notary public at the place of constitution.
b) Directly before a notary public at the place of constitution.
Whichever may be the method of constitution, it must comply with the
formalities established in the present Law, for the creation of foundations.
In case of a foundation being created either by public or private document,
to have effect after the death of the founder, the formalities stipulated
for the execution of testaments shall not apply.
The foundation charter shall contain:
1. The name of the foundation, expressed in any language with characters of
the Latin alphabet, which shall not be equal or similar to that of a
foundation previously existing in the Republic of Panama, 80 as to avoid
confusion. The name must include the word "foundation" to distinguish it
from other natural or juridical persons of a different nature.
2. The initial patrimony of the foundation, expressed in any currency of
legal tender that in no case shall be less to a sum equivalent ten thousand
Balboas (B/10,000.00) =U.S. Dollars .
3. A complete and clear designation, of the member or members of the
Foundation Council, to which the founder may belong, including their
4. The domicile of the foundation.
5. The name and address of the Resident Agent of the foundation in the
Republic of Panama, which shall be an attorney or a law firm, who must
countersign the foundation charter prior to its registration at the Public
6. The purposes of the foundation.
7. The manner in which the beneficiaries of the foundation shall be
designated, among which the founder may be included.
8. The reservation of the right to amend the foundation charter whenever
9. The duration of the foundation.
10. The destination to be given to the assets of the foundation and the
method of liquidation of its patrimony in case of dissolution;
11. Any other lawful clause that the founder may deem convenient.
The foundation charter, as well as any amendment thereto must be written in
any language with characters of the Latin alphabet, and must comply with the
regulations for the registration of acts and titles in the Public Registry;
for which purpose it must be previously protocolized by a notary public of
the Republic (of Panama). If the foundation charter or its amendments are
not written in the Spanish language, they must be protocolized together with
their (Spanish) translation by an authorized public translator of the
Republic of Panama.
Any amendment to the foundation charter, when permitted, shall be carried
out and executed in accordance with what is established therein. The
respective agreement, resolution or act of amendment shall contain the date
on which it was carried out and the name, clearly identifiable, of the
person or persons subscribing it and their signatures which shall be
authenticated by a notary public of the place where the document is
Every private foundation must pay a registration fee and an annual
maintenance tax equivalent to those established for corporations in Articles
318 and 318A of the Fiscal Code. The procedure and method of payment, the
surcharge for late payment, the consequences for lack of payment and all
other complementary provisions of the aforementioned legal principles, shall
be applied to private foundations.
The registration at the Public Registry of the foundation charter shall
bestow upon the foundation juridical personality without the need for any
other legal or administrative authorization. Besides, the registration at
the Public Registry constitutes a means of publicity before third parties.
Consequently, the foundation may acquire and own assets of any kind, incur
obligations and be a party to any type of administrative and judicial
proceedings in accordance with applicable legal provisions.
Once the foundation has obtained its juridical personality, the founder or
third parties that have pledged to contribute assets to the foundation, on
their own or at the request of any person with interest in the foundation,
shall formalize the transfer to the foundation of the assets so pledged.
When the foundation is constituted to be effective upon the demise of the
founder, it shall be deemed to have existed prior to such death, in respect
to the donations that he (she) may have made to the foundation.
For all legal purposes, the assets of the foundation shall constitute a
separate patrimony from the personal assets of the founder. Therefore they
cannot be sequestered, embargoed or subject to any precautionary action or
measure, except for obligations incurred, or for damages caused by virtue of
fulfilling the purposes and objectives of the foundation, on behalf of the
legitimate rights of its beneficiaries. In no case shall the assets respond
for personal obligations of the founder or of the beneficiaries.
Foundations shall be irrevocable, except in the following cases:
a) When the foundation charter has not been registered at the Public
b) When the opposite is expressly established in the foundation charter.
c) For any of the causes of revocation of donations.
The transfers (of assets) made to foundations shall be irrevocable by
whoever has made the transfer, unless the opposite is expressly established
in the act of transfer
In addition to the provisions of the previous article, when the foundation
has been created to be effective after the demise of the founder, the latter
shall have the exclusive and unlimited right to revoke it.
The heirs of the founder shall not have the right to revoke the creation or
the transfers, even if the foundation has not been registered in the Public
Registry prior to the demise of the founder.
The existence of legal provisions in inheritance matters in the domicile of
the founder or of its beneficiaries, shall not be opposable to the
foundation, nor shall it affect its validity, or prevent the fulfilment of
its objectives as provided for in the foundation charter or its regulations
The creditors of the founder or of a third party shall have the right to
dispute the contributions or transfer of assets in favour of a foundation,
when the transfer constitutes an act of fraud to the creditors. The rights
and actions of such creditors shall prescribe three (3) years from the date
of the contribution or transfer of the assets to the foundation.
The patrimony of the foundation may originate from any lawful business and
may consist of present or future assets of any nature. Periodic sums of
money or other assets may also be incorporated to the patrimony by the
founder or by third parties. The transfer of assets to the patrimony of the
foundation may be effected by public or private document. Nevertheless, in
the case of real estate, the transfer must conform with the rules for the
transfer of real estate.
The foundation should have a Foundation Council, whose duties or
responsibilities shall be established in the foundation charter or in its
regulations. Unless it be a juridical person, the number of members of the
Foundation Council hall not be less than three (3).
The Foundation Council shall be in charge of carrying out the purposes or
objectives of the Foundation. Unless otherwise stated in the foundation
charter or its regulations, the Foundation Council shall have the following
general obligations and duties:
1. To administer the assets of the foundation, in accordance with the
foundation charter or its regulations.
2. Enter into acts, contracts or lawful businesses that may be suitable or
necessary to fulfil the object of the foundation, and to include in such
contracts, agreements and other instruments or obligations, such clauses and
conditions as are necessary and convenient, which conform to the purposes of
the foundation and are not contrary to the law, to morals, to bonus mores or
to public order.
3. To inform the beneficiaries of the foundation of the patrimonial
situation of the latter, as established in the foundation charter or its
4. To deliver to the beneficiaries of the foundation the assets or resources
set up in their favour by the foundation charter or its regulations.
5. To carry out all such acts or contracts which are permitted to the
foundation by the present Law and other applicable legal or regulatory
The foundation charter or its regulations may provide that the members of
the Foundation Council may only exercise their powers by obtaining previous
authorization of a protector, a committee or any other supervisory body,
appointed by the founder or by the majority of the founders. The members of
the Foundation Council shall not held liable for the 1088 or deterioration
of the assets of the foundation, nor for any damages or prejudice caused,
when said authorization has been duly obtained.
Unless otherwise provided for in the foundation charter or its regulations,
the Foundation Council must render an accounting of its activities to the
beneficiaries and, when applicable, to the supervisory body. If the
foundation charter or its regulations stipulate nothing in this regards, the
rendering of accounts must be done annually. If the accounts 90 rendered are
not objected within the term established in the foundation charter or its
regulations, in lack of it, it shall be deemed as having been approved
within ninety (90) days from the day it was received, for which purpose,
record of this term shall be made in the report rendering the accounts.
Such period having lapsed or the account approved, the members of the
Foundation Council shall be exempted from liability for their
administration, unless they had failed to act with the diligence of a bonus
paterfamilias. Such approval does not exonerate them before the
beneficiaries or third parties having an interest in the foundation, for
damages caused due to gross negligence or fraud in the administration of the
In the foundation charter the founder may reserve for himself/herself or for
other persons, the right to remove the members of the foundation Council, as
well as to appoint or add new members.
When the foundation charter or its regulations do not establish anything in
respect to the right to and the causes for removal of the members of the
Foundation Council, these may be judicially removed, through summary
proceedings, for the following causes:
1. When their interests are incompatible with the interests of the
beneficiaries or the founder.
2. If the administration of the assets of the foundation lacked the
diligence of a bonus paterfamilias.
3. If they are convicted for a crime against private property or public
faith. In this case, while the criminal proceedings are in progress, the
temporary suspension of the member on trial may be decreed.
4. For incapacity or impossibility to carry out the objectives of the
foundation, from the time such causes may arise.
5. For insolvency or bankruptcy proceedings.
The founder and beneficiary or beneficiaries may request the judicial
removal of the members of the Foundation Council. Should the beneficiaries
be disabled or under age they may be represented by whoever exercise upon
them the "patria potestas" or guardianship, as the case may be.
The judgement of the court decreeing the removal, shall appoint new members
in replacement of the previous ones, who shall be persons with sufficient
capacity, competence and good moral standing to administer the assets of the
foundation, in accordance with the purposes established by the founder.
The foundation charter or its regulations may provide for the constitution
of supervisory bodies, that may be constituted by natural or juridical
persons, such as auditors, protectors of the foundation or others.
The duties of the supervisory bodies shall be established in the foundation
charter or its regulations and may include, among others, the following:
1. To ensure the fulfilment of the purposes of the foundation by the
Foundation Council and (to protect) the rights and interests of the
2. To demand from the Foundation Council, the rendering of accounts;
3. To modify the purposes and objectives of the foundation, if and when they
become too costly or impossible to fulfil.
4. To appoint new members of the Foundation Council due to temporary or
permanent absence or for expiration of the period of anyone of them.
5. To appoint new members of the Foundation Council in cases of temporary or
accidental absence of anyone of them.
6. To increase the number of members of the Foundation Council.
7. To approve the acts adopted by the Foundation Council, as indicated in
the foundation charter or its regulations.
8. To guard the assets of the foundation and observe their application to
the uses or purposes stated in the foundation charter.
9. To exclude beneficiaries of the foundation and to add others in
accordance with the provisions of the foundation charter or its regulations.
The foundation shall be dissolved due to:
1. Reaching the day in which the foundation must terminate, in accordance
with the foundation charter.
2. The fulfilment of the purposes for which it was constituted or if their
fulfilment becomes impossible.
3. Being in a state of insolvency, cessation of payments or due to
bankruptcy proceedings having been declared judicially.
4. The loss or total extinction of the assets of the foundation.
5. Its revocation.
6. Any other cause established in the foundation charter or in the present
Every beneficiary of the foundation may contest any acts of the foundation
that may damage the rights conferred upon him/her, denouncing such
circumstance to the protector or to other supervisory bodies, if any; or
lacking them, directly promoting the respective judicial claim, before a
competent court of the domicile of the foundation.
The acts of constitution, amendment or extinction of the foundation, as well
as the acts of transfer, transmittal or encumbrance of the assets of the
foundation and the income derived from such assets or any other act in
connection therewith, shall be exempt from all taxes, contributions, duties,
liens or assessments of any kind or denomination, provided that such assets
1. Assets located abroad.
2. Money deposited by natural or juridical persons whose income is not
derived from Panamanian sources nor taxable in Panama for any reason
3. Shares or securities of any kind, issued by corporations which income is
not derived from Panamanian sources or when such income is not taxable for
any reason whatsoever, even when such shares or securities be deposited in
the Republic of Panama.
The acts of transfer of real estate, titles, certificates of deposit,
securities, money or shares, carried out in fulfilment of the purposes or
objectives, or for the extinction of the foundation, in favour of relatives
within the first grade of consanguinity and of the spouse of the founder,
shall also be exempted from all taxes.
Foundations constituted in accordance with a foreign law may become subject
to the provisions of this law.
Foundations referred to in the previous article that opt to become subject
to the provisions of this Law, shall present a Certificate of Continuation,
issued by such bodies as their internal regime may call for, and which shall
1. The name of the foundation and the date of its constitution.
2. Data about its registration or deposit (of the charter) at its country of
3. An express declaration of its desire to continue its legal existence as a
4. Requirements stipulated under Article 5 of this Law, for the constitution
of private foundations.
The certification containing the resolution of continuation and other
requirements mentioned in the preceding paragraph must have the following
documents attached there to:
1. Copy of the original act of constitution of the foundation expressing its
desire to continue in Panama, along with any subsequent amendment;
2. A power of attorney granted to a Panamanian attorney to carry out the
necessary proceedings to make effective the continuation of the foundation
The certificate of continuation, as well as the documents attached thereto
referred to in this Law, shall be duly protocolized and registered at the
Public Registry so that the foundation may continue its legal existence as a
private foundation in the Republic of Panama.
In the cases foreseen in Article 26, the responsibilities, duties and rights
of the foundation acquired prior to the change or domicile or legislation,
shall continue in force, as well as the proceedings already initiated
against it or those that the foundation may have promoted, without being
affected such rights and obligations due to the change authorized by the
aforesaid legal provisions.
The foundations constituted in accordance with this Law, as well as the
assets comprising its patrimony, may be transferred or become subject to the
laws and jurisdiction of another country, as may be provided by the
foundation charter or its regulations.
Registrations related to private foundations shall be effected at the Public
Registry in a special section that shall be named "Section of Private
Foundations" The Executive Branch through the Ministry of Government and
Justice shall issue the regulations applicable to such section.
To avoid the unlawful use of private foundation, all legal provisions
contained in Executive Decree No. 468 of 1994 and any other rule in force
aiming at fighting money laundering derived from drug-trafficking, shall
apply for their operation.
The members of the Foundation Council, of the supervisory bodies, if any, as
well as the public or private employees who might have any knowledge of the
activities, transactions or operations of the foundations shall at all times
maintain secrecy and confidentiality in this respect. Infringement of this
shall be penalized with six (6) months imprisonment and a $50,000.00 fine
without prejudice of the corresponding civil liability.
The provisions of this article shall apply without prejudice of the
information which must be disclosed to the official authorities and of the
inspections that they must carry out in the manner established by the law.
Any controversy for which there is no special procedure in this Law, shall
be resolved through summary proceedings.
The foundation charter or the regulations of the foundation may establish
that any controversy arising in respect to the foundation shall be resolved
by arbiters or arbitrators, as well as establish the procedure they should
abide by. In the event that such procedure is not established, the rules in
respect to such matters, as contained in the Judicial Code, shall apply.
This law shall be effective from the date of its publication.
UNTERSCHIEDE ZWISCHEN DER
STIFTUNG PANAMAS UND DER LIECHTENSTEINS
hängt vom Stiftungsvermögen ab,
mindestens jedoch 650,00 US $
Mitglieder des Stiftungsrates
juristische oder natürliche
Personen jeglicher Nationalität
Der Wille des Stifters kann durch
erbrechtliche Bestimmungen eingeschränkt werden
uneingeschränkter Wille des
Diskretion der Statuten
Eintragungspflicht in das
keine Eintragungspflicht in das