Création d'une société en Panama

FAITES DÉFILER LE TABLEAU HORIZONTALEMENT

Important : le droit d'un non-résident de détenir la société ne lui confère pas automatiquement le droit de vivre, de travailler ou de la gérer depuis ce pays. L'immigration, le permis de travail, la substance, le lieu de direction effective et la résidence fiscale sont évalués séparément.

• —Trading and service projects operating in Latin America with a documented counterparty chain.
• —Holding and asset-holding use cases after reviewing tax residence, CFC and economic-substance implications.
• —Regional businesses that need a local operating notice, employees, contracts or licences in Panama.

• —Sociedad Anónima (S.A.), a share company under Law 32 used for ordinary commercial, holding and investment structures.
• —Sociedad de Responsabilidad Limitada (S. de R.L.), an interests-based limited-liability company suited to a closely held, owner-managed structure.
• —A branch of a foreign company, registered for an existing overseas entity; the parent remains directly responsible for branch operations.

• —The S.A. formation instrument is executed by at least two adult incorporators; Law 32 permits any nationality and place of residence.
• —An S.A. appoints at least three directors; shareholders, officers and authority are recorded in the corporate file.
• —A Panamanian registered office and resident agent are mandatory; the resident agent must satisfy local professional requirements.
• —The articles set capital, shares or interests, purposes, directors/managers and decision rules; no single minimum-capital claim applies to every structure.
• —Local commercial activity requires a review of the PanamaEmprende operating notice, tax registrations, municipal permits and sector licensing.

• —A passport or other acceptable ID for every founder, director, manager, signatory and ultimate beneficial owner (UBO).
• —Proof of residential address and tax residence; the registrar, agent, bank or other reviewer sets the document-validity period.
• —A transparent ownership chart through to natural persons and, for a corporate participant, registry documents, good standing and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —The proposed name, purposes, authorised capital, share/interest allocation and details of directors, officers and the resident agent.
• —The public formation deed and articles; apostilled documents and a translation where required for a corporate participant or power of attorney.
• —For operating-notice and tax steps, the operating address, activity description, licences and responsible-person details.

1. 01Review the business model, owners, regulated activity, tax links and suitability of an S.A., S. de R.L. or branch.
2. 02Appoint a Panamanian lawyer-resident agent, complete the agent's AML/KYC and agree the name and constitutional terms.
3. 03The resident agent prepares the public deed, arranges execution or a power of attorney and files it with the Public Registry.
4. 04After registration, establish registers and resolutions, the accounting-records protocol and the BO/agent compliance file.
5. 05For local activity, add RUC/tax, PanamaEmprende, municipal, payroll and licensing steps; banking is handled as a separate application.

• —Panamanian tax analysis generally starts with the territorial source of income, but contracting, service performance, personnel and management can change the result.
• —Local operations may create income-tax, ITBMS, withholding, payroll, municipal and licence obligations.
• —Management from another country may create tax residence, a permanent establishment or CFC reporting there; an international structure is not automatically tax-free.

Aperçu général, sans constituer un conseil fiscal ou juridique personnalisé. Les règles sont revérifiées avant le dépôt.

• —A Panamanian bank identifies the natural-person UBO, ownership structure, tax identifiers/residence, company purpose and expected operations.
• —The review commonly covers the corporate file, good standing, business plan, contracts/invoices, source of funds/source of wealth and the link to Panama or the market.
• —If the UBO or economic purpose cannot be substantiated, a bank may decline or terminate the relationship regardless of incorporation.

• —Payment of the tasa única and renewal of the resident agent/registered office by the applicable deadline.
• —Maintenance of corporate and accounting records and provision to the resident agent of storage-location and responsible-person details.
• —Resident-agent accounting-record declarations for companies within the relevant regime and updates to BO/KYC information.
• —Tax returns, operating-notice, municipal, payroll and licence renewals apply according to actual activity.

• —PanamaEmprende does not replace the public deed and entity registration; an operating notice and incorporation are separate procedures.
• —Bearer-share, nominee or layered structures do not remove UBO disclosure to the resident agent, authorities and bank.
• —Incorporation does not conceal ownership or disapply AML/KYC. Registered agents, registries, tax authorities and financial institutions may obtain and verify UBO information.
• —The place of incorporation does not automatically determine tax residence. Effective management, permanent establishment, CFC, withholding and the owners' personal residence require separate analysis.
• —Company registration does not grant a regulated-activity licence, immigration status or a bank account.

• —Selection and coordination of the Panamanian resident agent, public deed, Public Registry and PanamaEmprende where needed.
• —Comparison of entity forms, ownership structure, tax links and substance requirements before filing.
• —Coordination of the registered agent, notary or local representative, translations, apostille and the complete corporate file.
• —Preparation of a bank-ready KYB data room and responses to legitimate compliance requests; approval and timing remain with the bank or EMI.
• —Accountant hand-off and creation of an annual-return, BO, tax, licence and substance compliance calendar.

Le contenu exact de l'offre Basic et toutes les exclusions figurent dans la section tarifaire ci-dessus. Les structures non standard et les coûts externes sont convenus avant paiement.

Exigences vérifiées le 9 août 2026. Avant le dépôt, nous revérifions les règles, formulaires, frais et restrictions auprès de l'autorité d'immatriculation.