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Fundamental Principles of Panamanian Foundations


Helena Manzione-Braxator

Private foundations were incorporated into Panama’s legal system as legal entities on 12 June 1995 by means of Law No. 25, la ley de Fundaciones de Interés Privada as a lex specialis. The law is virtually identical to former liberal Liechtenstein provisions governing family foundations, although new articles were added. The Switzerland foundation, in turn, served as a role model for Liechtenstein. In writing the book, the author aims to provide comprehensive information about Panamanian foundations and to compare them with their Liechtenstein counterparts from a legal perspective – with the aid of historical, systematic and grammatical interpretations.
Contents: Fundamental principles of the Panama foundation – Legal comparison with the Liechtenstein family foundation – Historical, systematical and grammatical Interpretation of the legal provisions – Practical models, drafts and samples in original Spanish language as well as the corresponding English translation.