General Information

A Private Interest Foundation (PIF) is a legal entity wherein a person, denominated as Founder, transfers or donates goods and assets to a Foundation (which is a juridical person subject to rights and duties) the purpose being asset protection and administration in benefit of a beneficiary, who may be the founder or a third party.

Many compare foundations to corporations and trusts. Different to these other legal entities, the private foundation does not have shareholders or partners, benefits and individual or group in general and does not require the transfer of goods to a third party, but the person may constitute its own private foundation.

In Panama, Private Interest Foundations (PIF) are regulated by Law 25 of June 12, 1995 and by the foundation charter.


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