Personalized
Attention
Proven
Experience
We speak
your Language
Fast
Response

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

¿Sigue tu ingreso del exterior sin pagar impuestos en Panamá? Lo que la Ley 526 cambió (y lo que no)
What Law 526 introduces on economic substance, what it does not modify in the territorial system, and why its pending regulation leaves several points undefined.

Tax Lottery in Panama: how it works and what taxpayers need to know
The Tax Lottery in Panama rewards consumers who request an electronic invoice with their RUC: every valid invoice enters the MEF draws. We explain how it works, how to take part and what benefits it brings for taxpayers.

Reform of Panama's Tax Code: economic substance and removal from the tax-haven lists
Panama is reforming its Tax Code to increase tax transparency and exit the European Union's tax-haven lists. The reform seeks to prevent tax evasion by international companies, require genuine economic substance and apply a 15% tax to those who do not comply. This will affect companies operating in the country.