Personalized
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Experience
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ABOUT US
The key to a successful attorney-client relationship is based on trust and communication.
For over four decades, Lima y Asociados has been by our clients’ side, providing sound legal solutions to help build both their professional and personal futures.
With proven legal expertise, our team is here to guide you through every stage of your project.
Our Benefits
How can we help you?
Agility
We adapt to your needs and remain flexible to accommodate any changes in your requests.
Ongoing support
We stand by your side with proactive and continuous guidance, demonstrating our commitment to helping you reach your goals.
Experience & effectiveness
With over 40 years of experience, we take pride in offering effective, personalized legal advice—always focused on achieving the best results.
Familiarity
We speak your language. We ensure that every conversation, consultation, or advisory session is conducted clearly and comprehensively, providing you with precise solutions in the language you are most comfortable with.
Support beyond legal matters
We recommend professionals in areas such as accounting, real estate, and others, to solve a variety of issues related to your project.
Guidance
Our commitment is to give you the support you need to make informed decisions. Our legal advisors will help you resolve your concerns in compliance with national regulations and, when needed, in other jurisdictions as well.
Estate planning, migration to investors and retirees, real estate legal advice, property management, and administrative services such as physical office space and telephone lines, among others.
Operating companies, trademark registrations, legal advice in labor, immigration, and corporate law to help companies comply with Panamanian legal regulations, among other procedures and services.
What Our
Clients Say
About Us.
Testimonials.
Our Blog
Legal updates

New minimum wage in Panama as of January 2026: what companies should know
As of January 16, 2026, the new minimum wage in Panama came into effect, which introduces differentiated adjustments according to economic activity, directly impacting payroll, labor costs and legal obligations.

Tax residents - what is it and what does it entail?
In Panama, the concept of tax residence is key to determine what tax obligations a person or company has within the country. Although at first glance it seems a technical term, understanding it avoids confusion and ensures compliance.

Who must keep accounting records in Panama?
In Panama, the obligation to keep accounting records is a subject that often generates doubts, especially among companies that do not operate actively in the country or that are considered “inactive”. However, Panamanian legislation