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About Us

PANAMA LAWYERS INCORPORATED is a Law Firm founded since the year 1977 by the brothers, our predecessor father and uncle, Don JAIME PADILLA BELIZ and the Lic. ANGEL J. PADILLA BELIZ. In the year 1982, this Law Firm PANAMA LAWYERS INCORPORATED, evolves to the Law Firm PADILLA & ASSOCIATES, which main member is son of the initial Founder, the attorney JAIME PADILLA GONZALEZ. This firm PADILLA & ASSOCIATES serves as Resident Agent of innumerable quantity of Corporations, and as for the registered vessels in our Merchant Marine. By what in the year 1985 and by effect of volume of our wallet, it was created a corporation named OFFSHORE CORPORATION SERVICES (PANAMA) INC. commercial entity and manager of all the Panamanian corporations and ships, whose responsibility corresponds to an accountant and its manager of the Law Firm PADILLA & ASSOCIATES.

In effects of reinforcing the strong presence of the Law Firm PADILLA & ASSOCIATES in the commercial field, corporate, financial, banking and maritime, to a national and international level, it born in the year 2009, the Law Firm J. PADILLA ATTORNEY & ASSOCIATES, Attorneys in prosecution in the Panama Republic, product of the fusion with PADILLA & ASSOCIATES, joining so aggressiveness, experience and prestige, so to a national as international level, Who in turn self-subrogate in the legal representation of all the Corporations and registered ships under the Panamanian flag, that in its moment were represented by PADILLA & ASSOCIATES.

We should highlight everything throughout our existence, The firm has gained the respect and good name in the whole world, and has learn to react to new changes arising to a worldwide level, for this we have maintained in our relationship as friends, counselors, fathers and protectors of our thousands of providing our personal warmth and our honest attention and qualified. We do not move by economic reasons but are other laudable motivations. So that we can say we have gain pride that we are more than just a law firm.

Our Services

We are specialized in the maritime and mercantile fields, dedicating mainly to the Incorporation of companies, Foundations of Private Interest, Fideicomissium, Registration of vessels under Panama Flag, Recording the Titles of Property and Naval Ship Mortgages.

Ship Registration in the Republic of Panama

An important aspect in our professional practice and services provided to our customers worldwide is the maritime, that is to say, the Register of Ships in our Panamanian Merchant Marine, which is the largest merchant fleet in the world. This is due to many factors, such as: Open registration system, favorable legislation in all aspects, the existence of the Panama Canal, and finally in general terms to the multiplicity of advantages that this registry offers.

Our Firm is in a position to offer you the legal services of Ships Flag, and its consequent fulfillment of naval documents in favor of shipowners and ship, maritime records, registration of naval mortgages, property titles, charter contracts, registration Of ships under special laws or for a certain period of time. All of which can be done with the advanced technology, since we flag and process everything related to the ships in the first instance through the Internet, and even with the support or collaboration of the Panamanian Consuls worldwide or directly from the Customers or shipowners.

Finally, a whole range of maritime services that include legal assistance to the Maritime Tribunals of the Republic of Panama, who acquire competition on the ships that enter Panamanian waters, mainly through our Channel, and within which Serve maritime processes of all kinds, demands, seizure, constraints, special requests, and others.

Opening of Bank Accounts and Other Matters

Additionally we offer the service of juridical/legal assistance for the opening of corporate or personal bank accounts, in local banks, including the preparation and emission of all documents that the bank will require and professional references according to the case.

Acts, Powers and Others

A requirement of the client is prepared in The Directive Boards Act or Shareholders, of the anonymous societies as the same for Wide General Powers. In the concept of the Acts, this can refer to the changes of The Board Directive, raise of the capital, request for loans, opening of bank accounts and others, and the Shareholders relate to mainly on reforms or amendments to the articles of The Social Pact. On the other hand, There is also The Special Powers that are allowed for one particular purpose and that doesn’t require and registration in The Public Registration; Its only enough for its validity that are notarized on behalf of The Public Panamanian Notary and legalized by the Consul of the country where all ready said are going to be utilized.

When it only requires some generic information about the corporation, we make the searches at the Public Registry, at the same time about registered vessels, for immovable properties or other similar that are registered in this office, or the obtainment of a Certificate.

Foundations of private interests

This figure of the Foundations of Private Interest in Panama is created as a Corporation, however with different purposes, as its main function is to act as a real entity protector of family assets. It can be defined as a donation of patrimony for specific purposes, within a document named “Foundational Act”, who is required by a FOUNDER. It can also be identified as a combination between a “Trust” and a “Corporation”, for the protection of family assets and the same can’t be dedicated to realize activities with profit purposes, and has great real uses and practical for all the community.

Among its main attractives are:

  1. They are exempt of all tributes in Panama.
  2. Total secret and confidentiality.
  3. Fast procedures of constitution.
  4. There no exists any legal requirement of the maximum patrimony allowed.
  5. They can perform any kind of transaction of civil nature or commercial (of a nonstandard way) in any country of the world.
  6. The assets that constitute the patrimony of the Foundation are no subject of any lien.
  7. The Patrimony is separated from the personal assets of the Founder and it becomes autonomous and acquires juridical personal independence.

Among its features can mention the following: They can be created by any person, natural or juridical, doesn’t follow profit interest, The Foundational Act can be established in any language, once its registered it acquires personal juridical independence, for all legal effects the assets of the Foundation create a separate patrimony of the personal goods of its Founder, the laws of hereditary nature are not enforceable against the Foundation, they can be supported to the Foundation assets of any kind, present or future, and other characteristics that distinguishes them most notably.

Societies constituted according specific instructions of the client

This are constituted following precise instructions of our clients, so the same have a determined name (In which has to be investigated by the Public Registry to confirm its availability); specific objectives(That is to say, maritime, of export, import, all commerce, oil companies and every other objective, always and when there legit ). Likewise, carry a distinct capital that can fluctuate from US$1,000.00 to a maximum of millions, with carriers stock or nominatives and divided according the convenience of the client. They also can stipulate the capital in stocks with or without and nominal value. A requirement of the client we can include in special clauses such as bestow special powers to a member in the Directive Board or to various or some person in special that the client requires to manage his issues in the society in a broad form, for which case he would be granted a General Wide Power. Also they can stipulate with the Social Pact all type of restrictions and powers, always and when they are permitted by the Panamanian laws and laws in general in Panama.

Incorporation of Offshore Corporations

The Panamanian anonymous societies are recognized as one excellent instrument of fiscal planning and used in the entire world. They Offer a lot of fiscal benefits, specially, when are used as offshore corporations. They are easy to operate and manage and in the same time offer versatility and safety, by its juridical nature. These corporations are also used commonly as the perfect instrument of safety for assets because they can serve as a holding company or can possess all kind of assets. A great advantage that our Law of Corporations offers is that they can be developed in broadly way and such activities that are not object of taxes in Panama, being that Panama uses a tributary system based in the principle of territoriality. The Panamanian Corporations serve as merchants, investors and inclusive to foreign companies as shareholder, to accomplish savings in the payment of taxes. An offshore corporation can open bank accounts and be owner of assets in a foreign country, without having to pay taxes in Panama for maintaining the assets in its name.

The corporations are elaborated with a general article and exceedingly wide, with a minimum suggested capital of US$10,000, divided in stocks to the bearer or nominative. The same have a nominee Board of Directors composed by three members of our firm (or by members choose by clients) and are widely empowered to exercise all type of businesses and commercial transactions allowed by the Panamanian laws even if said activities are not specifically indicated in the Articles of Incorporation; in this sense, our legislation is one of the most flexible in the world and thence from others, its great attractive level for worldwide business.


The Law Firm also offers its professional services in the following areas:

  1. Banking Law: Assistance in the constitution of Bank under the different operation licenses are allowed in the Republic, advice on the legislation affects the credits and foreign loans, as well as the mercantile development of the banking institutions.
  2. Corporate Law: In this areas it is attended and assisted in all relative to the incorporation of corporations and the preparation and inscription of every sort Minutes and the Powers of Attorney.
  3. Civil Law: Covers all those topics related with the Family and Successions, Obligations and others related.
  4. International Law: One of the basic principles that sustain the practice of this field is to provide the international client with all those legal services and assistance, which they could need in his commercial, civil activities or of another nature.
  5. Registry of Patents and Marks: our law firm not only assists in the registry of the same, but also to the litigation in this field.
  6. Foundations of private interest and Trustee: Our law firm considers of big importance the correct protection and organization of the assets of our clients in a long term, that's why it creates juridical schemes that contemplate the creation of private foundations and trustee, real protective entities of assets.
  7. Other Services: Consultancy if offered in the accountant, financial and stock exchange matters that facilitates in a given moment, the clients decisions, and is possible due to the group of professionals who collaborate with the law firm.

The Team

  • Mabel Del C. Atencio Villar

    Born: Panama, January 21, 1953.

    Admitted to Bar: 1992, Panamá.
    Education: University Santa Maria La Antigua (USMA) (Masters Degree Law Political Sciences, 1989).
    Seminars: Penal, Civil, Commercial, Fiscal, Labour Codes, Procedural Laws, Maritime Litigation, Criminology, University of Panama, University of Santa Maria La Antigua (USMA), Supreme Court, Panamanian Institute of Procedural Law and National College of Lawyers. Member: National College of Lawyers. Independent Group of Lawyer. Panamanian Institute of Penal Procedural Lawyer.
    Language: Spanish and English.
    Practice Areas: Corporation Laws, Maritime Litigation, Penal and Civil Laws.

  • Jaime A. Padilla González

    Born: Panama , August 1, 1957.

    Admitted to Bar: 1984, Panama.
    Education: University of Panama (Master's Degree, Law and Political Sciences). Master in Procedimental Law at the Latin-American University of Science and Technology.
    Seminars: Panamanian Merchant Marine, Maritime Law, SEGUMAR, New York; Criminology, Negotiable Documents, Procedimental Law, Civil, Penal, administrative, Labour, Civil, Fiscal, Commercial Codes, University of Panama, National Collegue of Lawyers and Chamber of Commerce. Professor, Procedural Mercantile and Civil Law, University of Panama.
    Member: University Professor of Criminal Procedimental Law, at the Faculty of Laws and Political Sciences; Code of Procedure and Ethics; and Lawyer's Responsibility at the University of Panama, 1992 up to this date. Independent Group of Lawyers. International Bar Associates(IBA). American Bar Association (ABA). National Bar of Lawyer.President of the Litigant Association Bar of Panama.Panama Maritime Law Association.
    Language: English and Spanish.
    Practice Areas: Corporation Law, Commercial Laws, Maritime Litigation, Civil and Administrative Laws.

  • Isys Palma

    Born: Panama , September 8, 1977.

    Education: International Trade Degree at Universidad Latinoamericana de Comercio. Master of Mediation and Arbitration at Universidad Latinoamericana de Comercio. Law and Political Science at Universidad de Panamá.
    Seminars: II International Congress of Trial Lawyers of Panama, analysis of the Penal Code and Criminal’s draft Procedure. Recommendations and observations of Panama. English course. Litigation in Instituto Colombo Panameño. Workshop "modern view against the laws in XXI century"
    Language: English and Spanish.
    Practice Areas: Everything about immigration legal proceedings, family law, commercial law, civil law.


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