
Morgan & Morgan

About
Firm Overview:
Morgan & Morgan has been providing fiduciary and estate planning services for High-Net-Worth (“HNW”) individuals and families located mainly in Asia, Europe and in Central and South America for more than 40 years.
The firm has a seasoned team of lawyers with vast experience in traditional wealth protection and management structures such as discretionary and non-discretionary trusts, private interest foundations and corporations constituted in the different jurisdictions where the firm has offices or through its many commercial partners located in the world’s most important financial hubs. More than five years ago, Morgan & Morgan started a new practice led by a group of young lawyers with ample knowledge in structures tailored for HNW individuals, their families and family offices. The benefits in using BVI Vista Trusts, Bahamian SMART funds, and Panamanian Private Interest Foundations, among others, is highly appreciated by clients looking for modern and tax compliant solutions. This group of lawyers is also well versed in matters regarding FATCA, CRS, QI, International Tax Law and Double Taxation Treaties.
Estate Planning, Trusts & Private Foundations:
The firm helps its HNW clients in the process of anticipating and arranging for the management and distribution, as well as achieving tax efficiencies, of a client’s estate during that person’s life and after his passing. The firm´s expertise in trust creation and management through its wholly owned, and duly regulated trustee subsidiaries in BVI, Belize and Panama, as well as its use of Panamanian Private Interest Foundations is an area of expertise that is well recognized.
Key Contacts: Roberto Lewis Morgan/Luis Manzanares
Company Formation & Corporate & Secretarial Services:
The firm assists clients in the process of incorporating companies in multiple jurisdictions, such as Belize, the British Virgin Islands, The Bahamas, Panama, and others, thus enhancing asset protection and privacy as well as facilitating commercial endeavors. It is important to note that the firm has substantial expertise in helping clients meet Economic Substance and Accounting Record requirements which are in place throughout the major jurisdictions. The firm is increasingly being sought out by Family Offices that want to establish their headquarters in a stable country, with a financial system based on the US dollar and a law firm with the capacity to handle all their affairs. These include the confection and custody of accounting records as well as management of several corporate affairs.
Key Contacts:
Panama: Fernando Boyd/Luis M. Hincapie
Caribbean: Fanny Evans
Geneva: Jorge Luis Reyes
International Tax Law:
The firm helps its clients providing multijurisdictional, tax compliant solutions, specializing in Panamanian laws that offer numerous benefits, including fiscal incentives, for establishing your company in the Republic of Panama. In addition, the firm helps advise on the implementation of tax efficient strategies for multinational groups.
Key Contacts: Raul Castro/Laura Barrios Altafulla
Private Funds:
The firm’s wholly owned and duly licensed subsidiary in MMG Fund Services (Bahamas) Ltd., is an Unrestricted Fund Administrator, that incorporates private fund structures for HNW individuals and families under the flexible SMART fund legislation. MMG Fund Services (Bahamas) Ltd. also serves as administrator for Professional Funds under The Bahamas’ legislation. This is a modern structure, much sought out by professionals, and perfect for managing liquid assets in a tax efficient manner.
MMG Fund Services (Bahamas) Ltd. has liquid assets over US$800 Million under administration for clients who have found in these structures a tax compliant, efficient cost sensitive way to manage and protect their assets.
Key Contacts: Raul Castro/Laura Barrios Altafulla
Multijurisdictional Structures:
The firm’s long-standing and experience in international financial centers such as Geneva, Zurich, and Miami, to name a few, allows it to create tax efficient multijurisdictional structures that are well regarded by institutional clients. Morgan & Morgan is knowledgeable in the creation and benefits of several on shore jurisdictions and its products, such as New Zealand, United Kingdom, The Netherlands, and Wyoming, among others.
Key Contact: Luis Manzanares
Compliance Services & Reporting Standards:
The need for deeper and more ample due diligence investigations for the firm´s onboarding process of clients has produced a new service for HNW that wish to investigate the background of their own clients, service providers, etc. Panama Compliance Services Inc is a registered and duly regulated compliance company which uses several private and public databases to provide know- your- client policies, ongoing education, and background checks.
Additionally, it must be highlighted that Morgan & Morgan’s knowledge in QI, FATCA and CRS requirements is unique, and it is at the forefront of this practice in Panama and the other jurisdictions where the firm provides services.
Key Contact: Fanny Evans and Mario Tejeira
Key Contact for QI, FATCA & CRS: Raul Castro/Laura Barrios Altafulla
Key Clients:
Shutts & Bowen LLP, Miami, Florida
Harper Meyer, Miami, Florida
Greenberg Traurig, P.A. Miami, Florida
Guyer & Regules, Montevideo, Uruguay
Consortium Legal, Central America
Posadas & Vecinos Consultores, Montevideo, Uruguay
Tinoco, Travieso, Planchart & Núñez Caracas, Venezuela.
Dentons Cardenas & Cardenas, Bogotá, Colombia
Rodrigo, Elias & Medrano, Lima, Perú
Facio & Cañas, San Jose, Costa Rica
Ranked Offices
Provided by Morgan & Morgan
- Panama CityMMG Tower, 23rd Floor, Paseo del Mar Avenue, Costa del Este, Panama City, Panama, Panama, 0832-00232
- Web: www.morimor.com
- Tel: +507 265 7777
- Fax: +507 265 7700
- View ranked office
Morgan & Morgan rankings







Articles, highlights and press releases
179 items provided by Morgan & Morgan
Morgan & Morgan promotes Laura Barrios Altafulla as a new partner in its Estate Planning and Corpora
Morgan & Morgan is pleased to announce the recent promotion of attorney Laura Barrios Altafulla as partner of the Estate Planning and Corporate Services Department Unit.
Morgan & Morgan Legal promotes Ana Carolina Castillo Solis as a partner in its Corporate Law team.
Morgan & Morgan Legal is pleased to announce the recent promotion of Ana Carolina Castillo Solis as a partner of the firm's Corporate Law Department.
Morgan & Morgan Legal advised Cirsa in the offering of senior secured notes
Morgan & Morgan Legal advised Cirsa Finance International S.à.r.l. in connection with the offering of senior secured notes for an amount of up to €425,000,000.
Morgan & Morgan Legal advised Republic Bank Limited in connection with a loan facility
Morgan & Morgan Legal advised Republic Bank Limited in connection with a loan facility for an amount of up to US$32 million.
Morgan & Morgan Legal advised in the closing of the acquisition of Capital Bank, Inc.
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. and Mercantil Capital S.A., in the closing of the acquisition of Capital Bank, Inc.
Morgan & Morgan Legal advised Banistmo, S.A. in the registration of revolving corporate bonds
Morgan & Morgan Legal advised Banistmo, S.A. in the registration of revolving corporate bonds of Lion Hill Capital 2, S.A. for an amount of up to US$80 million.
Morgan & Morgan Legal advised LAKI in the registration of US$40 million revolving commercial papers
Morgan & Morgan Legal advised Latin American Kraft Investments, Inc. in the registration of revolving commercial papers for an amount of up to US$40 million.
Morgan & Morgan Legal advised LAKI in the registration of US$60 million revolving corporate bonds
Morgan & Morgan Legal advised Latin American Kraft Investments Inc. in the registration of revolving corporate bonds for an amount of up to US$60 million.
Morgan & Morgan Legal advised Cinven in the acquisition of the assets of Bayer, S.A. in Panama.
Morgan & Morgan Legal advised Cinven in the acquisition of the assets of Bayer, S.A. in Panama.
Morgan & Morgan Legal advised CAF in the listing and placement of Series of Set-Up Fixed Rate Notes
Morgan & Morgan Legal advised Corporación Andina de Fomento in the listing and placement of a Series of Set-Up Fixed Rate Notes for an amount of up to US$200 million.
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving corporate bonds
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving corporate bonds for an amount of up to US$90 million.
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving commercial papers
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving commercial papers for an amount of up to US$10 million.
Morgan & Morgan Legal advised MMG Bank in a financing to be granted to Daconan Star Solar
Morgan & Morgan Legal advised MMG Bank Corporation in connection with a financing to be granted in favor of Daconan Star Solar, S.A.
Morgan & Morgan Legal advised MSFI, S.A. in the issuance of US$30 million common shares
Morgan & Morgan Legal advised Mercantil Servicios Financieros Internacional, S.A. in the issuance of common shares for an amount of up to US$30 million, successfully placed.
Morgan & Morgan Legal advised MHFI, S.A. in the registration of US$100 million corporate bonds
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. in the registration of corporate bonds for an amount of up to US$100 million.
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in the registration of US$45.5M common shares
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in connection with the registration of common shares for an amount of up to US$45.5 million, successfully placed and sold in the secondary market of Latinex to almost 250 new investors.
Morgan & Morgan Legal strengthens its Tax Law practice.
Morgan & Morgan Legal is pleased to announce the recent incorporation of Mr. Jose Rafael Reyes as partner and head of the Taxation practice group of the firm.
Morgan & Morgan Legal advised MHFI in the execution of a promissory share purchase agreement
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. (MHFI) in the execution of a promissory share purchase agreement for the acquisition of the majority stake in Capital Bank, Inc.
Why should commit to estate planning?
There are many practical reasons to create a legal structure that allows your estate to be distributed according to your wishes and for the benefit of your loved ones. There is nothing worse than leaving an estate without a secure destination and at the mercy of the courts.
The United Kingdom Economic Crime Act
The United Kingdom (UK) Economic Crime (Transparency and Enforcement) Act (the Act”) came into force on 15th March, 2022. This new Act forms part of the UK government’s strategy to combat economic crime, while making sure that legitimate businesses continue to see the UK as a great place to invest.
Morgan & Morgan Legal advised Orla Mining Ltd. and Minera Cerro Quema, S.A.
Morgan & Morgan Legal advised Orla Mining Ltd. and Minera Cerro Quema, S.A. in connection with a secured credit facility for an amount of up to US$150 million.
Morgan & Morgan Legal advised Banco General and Banistmo in a US$110 million public offering
Morgan & Morgan Legal advised Banco General, S.A., and Banistmo, S.A. in connection with the public offering and issuance by Fountain Hydro Power Corp. of corporate bonds for an amount of up to US$110 million.
Morgan & Morgan Legal advised Farmalisto in the acquisition of GoFarma.
Morgan & Morgan Legal acted as Panamanian counsel to Farmalisto in the purchase of 100% of the Mexican pharmacy GoFarma. With this acquisition, the company advances its expansion process in the Mexican market and Latin America.
Morgan & Morgan Pro Bono program repeats international recognition.
For the ninth year in a row, Morgan & Morgan has received the “Leading Lights” recognition in Latin America for the firm´s Pro Bono program. In Panama, only Morgan & Morgan achieved this status, sharing honors with other leading firms across the region.
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in a US$100 million bonds issuance
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in connection with the offering and issuance of corporate bonds for an amount of up to US$100 million.
Morgan & Morgan Legal promotes Mayte Sanchez Gonzalez as a new partner of the firm
Morgan & Morgan Legal promotes Mayte Sanchez Gonzalez as a new partner in its Litigation and Dispute Resolution team.
Morgan & Morgan promotes Fanny Evans as a new partner in its Estate Planning and Corporate Services
Morgan & Morgan is pleased to announce the recent promotion of attorney Fanny Evans as partner of the Fiduciary Services Unit. This designation reinforces the firm´s notable practice in estate planning and corporate services matters.
Morgan & Morgan Legal advised Avianca with its financial and corporate restructuring process
Morgan & Morgan Legal advised Avianca and its subsidiaries, in connection with its financial and corporate restructuring process, implemented to emerge from Chapter 11 proceedings in the United States of America.
Morgan & Morgan Legal advised Cirsa Enterprises S.L.U with the offering of €615M secured notes
Morgan & Morgan Legal advised Cirsa Enterprises S.L.U in connection with the offering of secured notes for an amount of up to €615,000,000
Morgan & Morgan Legal advised GCPF in connection with an unsecured facility agreement
Morgan & Morgan Legal advised Global Climate Partnership Fund S.A., SICAV-SIF in connection with an unsecured facility agreement
Morgan & Morgan promotes Laura Barrios Altafulla as a new partner in its Estate Planning and Corpora
Morgan & Morgan is pleased to announce the recent promotion of attorney Laura Barrios Altafulla as partner of the Estate Planning and Corporate Services Department Unit.
Morgan & Morgan Legal promotes Ana Carolina Castillo Solis as a partner in its Corporate Law team.
Morgan & Morgan Legal is pleased to announce the recent promotion of Ana Carolina Castillo Solis as a partner of the firm's Corporate Law Department.
Morgan & Morgan Legal advised Cirsa in the offering of senior secured notes
Morgan & Morgan Legal advised Cirsa Finance International S.à.r.l. in connection with the offering of senior secured notes for an amount of up to €425,000,000.
Morgan & Morgan Legal advised Republic Bank Limited in connection with a loan facility
Morgan & Morgan Legal advised Republic Bank Limited in connection with a loan facility for an amount of up to US$32 million.
Morgan & Morgan Legal advised in the closing of the acquisition of Capital Bank, Inc.
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. and Mercantil Capital S.A., in the closing of the acquisition of Capital Bank, Inc.
Morgan & Morgan Legal advised Banistmo, S.A. in the registration of revolving corporate bonds
Morgan & Morgan Legal advised Banistmo, S.A. in the registration of revolving corporate bonds of Lion Hill Capital 2, S.A. for an amount of up to US$80 million.
Morgan & Morgan Legal advised LAKI in the registration of US$40 million revolving commercial papers
Morgan & Morgan Legal advised Latin American Kraft Investments, Inc. in the registration of revolving commercial papers for an amount of up to US$40 million.
Morgan & Morgan Legal advised LAKI in the registration of US$60 million revolving corporate bonds
Morgan & Morgan Legal advised Latin American Kraft Investments Inc. in the registration of revolving corporate bonds for an amount of up to US$60 million.
Morgan & Morgan Legal advised Cinven in the acquisition of the assets of Bayer, S.A. in Panama.
Morgan & Morgan Legal advised Cinven in the acquisition of the assets of Bayer, S.A. in Panama.
Morgan & Morgan Legal advised CAF in the listing and placement of Series of Set-Up Fixed Rate Notes
Morgan & Morgan Legal advised Corporación Andina de Fomento in the listing and placement of a Series of Set-Up Fixed Rate Notes for an amount of up to US$200 million.
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving corporate bonds
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving corporate bonds for an amount of up to US$90 million.
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving commercial papers
Morgan & Morgan Legal advised Cochez y Cía, S.A. in the registration of revolving commercial papers for an amount of up to US$10 million.
Morgan & Morgan Legal advised MMG Bank in a financing to be granted to Daconan Star Solar
Morgan & Morgan Legal advised MMG Bank Corporation in connection with a financing to be granted in favor of Daconan Star Solar, S.A.
Morgan & Morgan Legal advised MSFI, S.A. in the issuance of US$30 million common shares
Morgan & Morgan Legal advised Mercantil Servicios Financieros Internacional, S.A. in the issuance of common shares for an amount of up to US$30 million, successfully placed.
Morgan & Morgan Legal advised MHFI, S.A. in the registration of US$100 million corporate bonds
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. in the registration of corporate bonds for an amount of up to US$100 million.
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in the registration of US$45.5M common shares
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in connection with the registration of common shares for an amount of up to US$45.5 million, successfully placed and sold in the secondary market of Latinex to almost 250 new investors.
Morgan & Morgan Legal strengthens its Tax Law practice.
Morgan & Morgan Legal is pleased to announce the recent incorporation of Mr. Jose Rafael Reyes as partner and head of the Taxation practice group of the firm.
Morgan & Morgan Legal advised MHFI in the execution of a promissory share purchase agreement
Morgan & Morgan Legal advised Mercantil Holding Financiero Internacional, S.A. (MHFI) in the execution of a promissory share purchase agreement for the acquisition of the majority stake in Capital Bank, Inc.
Why should commit to estate planning?
There are many practical reasons to create a legal structure that allows your estate to be distributed according to your wishes and for the benefit of your loved ones. There is nothing worse than leaving an estate without a secure destination and at the mercy of the courts.
The United Kingdom Economic Crime Act
The United Kingdom (UK) Economic Crime (Transparency and Enforcement) Act (the Act”) came into force on 15th March, 2022. This new Act forms part of the UK government’s strategy to combat economic crime, while making sure that legitimate businesses continue to see the UK as a great place to invest.
Morgan & Morgan Legal advised Orla Mining Ltd. and Minera Cerro Quema, S.A.
Morgan & Morgan Legal advised Orla Mining Ltd. and Minera Cerro Quema, S.A. in connection with a secured credit facility for an amount of up to US$150 million.
Morgan & Morgan Legal advised Banco General and Banistmo in a US$110 million public offering
Morgan & Morgan Legal advised Banco General, S.A., and Banistmo, S.A. in connection with the public offering and issuance by Fountain Hydro Power Corp. of corporate bonds for an amount of up to US$110 million.
Morgan & Morgan Legal advised Farmalisto in the acquisition of GoFarma.
Morgan & Morgan Legal acted as Panamanian counsel to Farmalisto in the purchase of 100% of the Mexican pharmacy GoFarma. With this acquisition, the company advances its expansion process in the Mexican market and Latin America.
Morgan & Morgan Pro Bono program repeats international recognition.
For the ninth year in a row, Morgan & Morgan has received the “Leading Lights” recognition in Latin America for the firm´s Pro Bono program. In Panama, only Morgan & Morgan achieved this status, sharing honors with other leading firms across the region.
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in a US$100 million bonds issuance
Morgan & Morgan Legal advised Supermercados Xtra, S.A. in connection with the offering and issuance of corporate bonds for an amount of up to US$100 million.
Morgan & Morgan Legal promotes Mayte Sanchez Gonzalez as a new partner of the firm
Morgan & Morgan Legal promotes Mayte Sanchez Gonzalez as a new partner in its Litigation and Dispute Resolution team.
Morgan & Morgan promotes Fanny Evans as a new partner in its Estate Planning and Corporate Services
Morgan & Morgan is pleased to announce the recent promotion of attorney Fanny Evans as partner of the Fiduciary Services Unit. This designation reinforces the firm´s notable practice in estate planning and corporate services matters.
Morgan & Morgan Legal advised Avianca with its financial and corporate restructuring process
Morgan & Morgan Legal advised Avianca and its subsidiaries, in connection with its financial and corporate restructuring process, implemented to emerge from Chapter 11 proceedings in the United States of America.
Morgan & Morgan Legal advised Cirsa Enterprises S.L.U with the offering of €615M secured notes
Morgan & Morgan Legal advised Cirsa Enterprises S.L.U in connection with the offering of secured notes for an amount of up to €615,000,000
Morgan & Morgan Legal advised GCPF in connection with an unsecured facility agreement
Morgan & Morgan Legal advised Global Climate Partnership Fund S.A., SICAV-SIF in connection with an unsecured facility agreement