Panama: Corporate and Company Law

Law 526 of 2026 introduces a new regulatory framework on economic substance for certain entities with international structures. Below, we share 10 key aspects to help understand the new regulatory requirements and their implications beginning in 2027.

The Ministry of Labor and Labor Development (MITRADEL) of Panama has adopted the Standardized Format for Internal Work Regulations (FERIT) through Ministerial Resolution No. DM-012-2026. This format may be used by any employer with 10 or more employees to ensure, in a diligent and efficient manner, compliance with the requirements necessary for the implementation of Internal Work Regulations within their companies.

Hemos hecho una remisión directa a los puntos específicos tratados en la sentencia del Pleno de la Corte Suprema de Justicia, titulando la materia tratada en cada transcripción que, seguidamente, hacemos de ella.