Glossary · Structures & visas
Private interest foundation (fundación de interés privado)
Definition
Panama's private interest foundation is a shareholderless wealth vehicle designed for holding and succession: it can own real estate, and its regulations define who receives the assets, avoiding lengthy cross-border inheritance processes.
In practice
It's Panama's answer to the question every foreign buyer with a family eventually asks: 'what happens to the apartment if something happens to me?' Versus the S.A., the foundation is purpose-built to protect and transmit, not to operate a business. It carries annual costs and its own formalities, and its usefulness depends on the founder's tax residence. We don't sell or incorporate them: we explain them and seat you with the right attorney.
Related terms
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Relocation to Panama service →General information, not legal or tax advice. Every transaction is confirmed with an attorney and accountant.
Term reviewed as of July 2026 · Vaca Group Real Estate, Lic. PN 5904