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Morgan & Morgan

Morgan & Morgan  

Legal Services | Panama

tel: +507 265 7777 | fax: +507 265 7700
MMG Tower | Panama | Panama

Main Contacts

Morgan & Morgan's Overview

Morgan & Morgan is a full service Panamanian law firm, regularly assisting local and foreign corporations from different industries, as well as recognized financial institutions, government agencies and individual clients.

Of particular note is our continuous advice for clients involved in all stages of the development of important projects related to energy, water supply, construction, oil, mining, public infrastructure, retail, ports, transportation, among others.

The growth of Panamanian economy and the fact that Panama has become an important regional investment center, has required that Morgan & Morgan´s attorneys acquire considerable experience in multidisciplinary practices covering the entire spectrum of the needs of our clients.

  • Year this Office was Established: 1923
  • Lawyers Worldwide: 85

Languages: Spanish, English, Italian, Japanese, French, Portuguese and German.


Areas of Practice
  • Antitrust and Consumer Protection
  • Banking and Finance
  • Criminal Law
  • Energy and Natural Resources
  • Estate Planning
  • Government Procurement and Contracts
  • Immigration Law
  • Insurance and Reinsurance
  • Intellectual Property
  • International Company Formation
  • Labor Law
  • Litigation and Dispute Resolution
  • Mergers and Acquisitions
  • Mining
  • Projects
  • Real Estate
  • Securities and Capital Markets
  • Ship Finance and Registration
  • Shipping and Admiralty Litigation
  • Taxation




Joy Torres

Joy TorresAttorney

Horacio Valdes

Horacio ValdesOf Counsel


Feasibility of Organizing a Startup as Limited Liability Entrepreneurship Company
Morgan & Morgan, August 2020

On July 22, 2020, the National Assembly approved, after a third debate, Draft Law No. 83 (the “Draft Law”), which regulates limited liability entrepreneurship companies (the “LLECs”) in Panama, and is now awaiting the signature (or veto) of the President of the Republic. The Draft Law’s object is to “streamline and simplify constitution procedures” of these special legal entities, so as to reduce the costs and the bureaucracy that usually prevail in the path towards entrepreneurship, as well as to “promote job creation through a new form of business...

Superintendence of Non-Financial Regulated Persons Issues New Regulations in Relation to Attorneys and Accountants
Morgan & Morgan, August 2020

Panama, 24 July 2020. By means of Rule JD-01-2020, published in the Official Gazette No. 29076 of 24 July 2020, the Superintendence of Non-Financial Regulated Persons (SNFR) has established a set of rules and obligations imposed to attorneys and accountants whenever they incur in any of the regulated activities under Law 23 of 2015, which relates to prevention of money laundering, financing of arms of mass destruction and financing of terrorism. Below, we summarize the relevant matters of this new regulation: Access to Clients’ information Art...

All articles submitted by Morgan & Morgan


Morgan & Morgan Advised Electron Investment, S.A. in the Public Offering of Corporate Bonds for a Sum of up to US$ 205 Million
Morgan & Morgan, July 2020

Morgan & Morgan represented Panamanian company Electron Investment, S.A. (the “Issuer”) in the public offering of corporate bonds for a sum of up to US$ 205,000,000 (the “Bonds”) in relation to Pando and Monte Lirio, two hydropower generating facilities that it owns and operates. For purposes of the public offering, Electron Investment, S.A. registered the Bonds with the Superintendence of the Securities Market of Panama under an abbreviated registration procedure for recurring registered issuers pursuant to Agreement 1-2019. The Bonds were successfully offered through Panama Stock Exchange, S.A. and were acquired by a group of institutional investors led by Banco General...

Morgan & Morgan advised Gaming & Services de Panama, S.A. and Cirsa Enterprises Group, in connection with a revolving credit facility and a term loan facility
Morgan & Morgan, July 2020

Panama, July 9, 2020. Morgan & Morgan advised Gaming & Services de Panama, S.A. (the “Company”) and Cirsa Enterprises Group (“Cirsa”), a leading gaming group in Spain, Italy and a number of countries in Latin America, with respect to (i) a revolving credit facility agreement up to the amount of €55,000,000, by and among Cirsa Enterprises S.L.U., Cirsa Finance International S.à r.l. and the Company (as guarantor) with Deutsche Bank AG, London Branch and Barclays Bank Plc.; and (ii) a term loan facility agreement up to the amount of €20,000,000 by and among Cirsa Enterprises S.L.U., Cirsa Finance International S.à r.l...

All press submitted by Morgan & Morgan

More on Morgan & Morgan

Pro Bono Morgan & Morgan has the most prominent corporate social responsibility project among Panamanian law firms. Throughout our pro bono program, we provide: • Free legal advice to more than 25 non-governmental organizations on matters related to corporate, regulatory, labor, and tax. • Support on the creation of significant legislation that promote social development such as: o Law on Volunteering in the Republic of Panama. o Law that creates the Food Bank of Panama. o Law that creates the Central Blood Bank of Panama. o Law that creates Panama Chambers of Recycling. o Law that creates the Board of the National Theater of Panama. o Law that creates the Board of the Museum Reina Torres de Arauz.

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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