Legal Security and Profitability for Your Investments in Panama
More than just attorneys, we are your strategic advisors and licensed real estate brokers. We safeguard corporate assets, facilitate smooth relocation, and secure every property acquisition in the Republic of Panama.
Comprehensive Legal & Real Estate Services
A personalized boutique approach for foreign investors, high-net-worth families, and businesses seeking discretion, efficiency, and verifiable results.
Real Estate & Urban Projects
Comprehensive legal logistics and licensed brokerage for 150+ projects: land acquisitions, condominium horizontal property regimes (PH), purchase agreements, and 20-year property tax exemptions.
Corporations & Foundations
Offshore asset protection and corporate structuring under the 1927 corporate law. Enjoy 0% foreign-sourced income tax, bank confidentiality, and Private Interest Foundations.
Immigration & Retiree Visas
Expedited permanent residency: Pensionado Visa (with statutory 50% discounts), Friendly Nations Visa, and Qualified Investor Visa programs.
Family Law & Estate Planning
Led by partner Elizabeth Fraguela-Ruíz (Complutense University of Madrid). Certified family mediation, prenuptial agreements, wills, successions, and cross-border child custody.
Why Invest and Live in the Republic of Panama?
Panama is much more than the Panama Canal: it is Latin America's top international banking capital, a US Dollar economy, and a reliable haven for global investors and retirees.
20-Year Real Property Tax Exemption
When building or acquiring new homes and condominiums, you can enjoy up to two decades of tax exemption on improvements.
Legal Stability Shielded by Law
Law 54 of 1998 protects your enterprise and real estate holdings for 10 years against changes in tax, municipal, or labor laws.
Coveted Destinations: City, Pacific Beaches & Boquete Highlands
From the modern high-rises of Punta Pacifica to Pacific beach resorts and Boquete's world-famous mountain climate.
Legal Leadership & Personal Commitment
We intentionally choose to remain a boutique firm, providing direct partner accessibility and warm, efficient attention to our clients.
Elizabeth Fraguela-Ruíz
Founding Partner • Certified Mediator
Graduate from the Law Faculty of Universidad Complutense de Madrid, Spain (1985). Leading authority in Family Law, Estate Planning, and internationally recognized advocate in cross-border child protection.
Aljis Anel Hoquee
Founding Partner • Corporate Advisor
Graduate from the University of Panama Law School (1985). Specialist in real estate developments, incorporation of Panamanian companies and Private Interest Foundations, trademark protection, and vessel registration.
Luis Hoquee
Attorney • Licensed Real Estate Broker
Graduate from ULACIT Law School (1998) with an MBA in Marketing (2000). Certified Real Estate Broker bridging deep legal precision with transaction management for foreign investor groups across Panama.
Clear Answers for Global Investors
Review key legal and real estate procedures before starting your property purchase, offshore structuring, or residency in Panama.
01.Why work with an attorney who is also a licensed real estate broker in Panama?
Unlike regular real estate brokers, our associate Luis Hoquee is both an attorney and a licensed broker. We don’t just show you properties—we perform full title due diligence at the Public Registry, check for liens or encumbrances, draft bulletproof purchase-sale contracts, and secure your 20-year property tax exemption.
02.What are the key tax benefits of a Panamanian Corporation?
Panama operates strictly under the territorial principle of taxation: all income earned outside Panamanian territory is 100% exempt from Panama income tax. Furthermore, corporate bank accounts enjoy strict banking privacy, no minimum paid-in capital is required to start, and the annual government franchise tax is only USD $300.
03.What benefits does the Panama Retiree (Pensionado) Visa provide?
Panama’s Pensionado Visa is globally renowned. By showing a lifetime monthly pension of at least US$1,000, you receive tax-free import of household goods (up to $10,000) and a motor vehicle every 2 years, plus statutory discounts: 50% off entertainment, 25% off utility bills and restaurants, and 15-20% off healthcare and medications.
04.How does Law 54 of 1998 protect foreign investors?
Law 54 (Legal Stability of Investments) guarantees that for a 10-year term, your qualified real estate and commercial investment cannot be affected by changes in national taxes, municipal levies, customs tariffs, or labor laws enacted after your registration.
Schedule a Confidential Consultation
Share the details of your investment, property acquisition, or relocation plans. We guarantee a prompt, personalized partner response within 24 business hours.
Headquarters Address
Ricardo Arias St, Advanced Tower Building, 10th Floor, Office D. Banking District, Panama City, Rep. of Panama.
Office Telephones
(507) 223-9126 / (507) 223-5484
Fax: (507) 223-5170
Inquiry Successfully Received!
Thank you for reaching out to Fraguela-Ruíz, Hoquee & Associates. One of our partner attorneys will review your matter and reply within 24 business hours.