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Icaza, Gonzalez-Ruiz & Aleman

International Commercial and Finance Law Firm in Panama

Icaza, Gonzalez-Ruiz & Aleman

Main Office
Aquilino de la Guardia Street No. 8
IGRA Building

Panama City 74951

Phone+507 205-6000
Fax +507 269-4891

E-mail  Contact Ms. Sofia Rodriguez

Other Offices: Road Town, Tortola  Geneva  

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Law Firm Overview

Icaza, Gonzalez-Ruiz & Aleman, founded in the year 1920 under the name Lombardi e Icaza, grows with the center of international services in Panama.
Its founders are pioneers among those who contributed to the creation of the legal structure in our country, which has been developing in order to become the international financial center it is today.

Presently, Icaza, Gonzalez-Ruiz & Aleman has a qualified group of lawyers, who day to day expand, enrich and renew the capacity of the firm, with studies and up to date specializations, both in Panama and abroad, which have converted it into an organization with ample capacity to attend every aspect of legal counseling demanded of cities with important financial and commercial activities.

The competence areas of these professionals cover several worldwide jurisdictions which, together with the great demand of services related to international operations, has led the firm to establish affiliates in important financial centers. Presently, Icaza, González-Ruíz & Alemán, offers its services with an office located at Panama. The depth of over 90 years of experience guarantees the timely delivery of top quality solutions in every service rendered.

Year this Office was Established: 1920

Languages: Spanish, English, French, Italian.

Areas of Law

Additional Areas of Law: Re-Insurance; Panama Private Interest Foundations; Public Contracting & Privatization; Trust Services; Panama Trusts; Vista Trusts.

Areas of Law Description

Icaza, Gonzalez-Ruiz & Aleman provides legal help on the following areas of practice:

- Administrative Law

We offer to our clients a complete range of services in the area of administrative law. Panama, like other modern states, is introducing an ever-expanding web of regulations and procedures, that both individual and corporate entities need to deal with, in the course of their business or other affairs.

- Banking and Finance

Icaza, Gonzalez-Ruiz & Aleman has been able to accumulate invaluable expertise that benefits our international and domestic clients. Being sensitive to the domestic legal, regulatory and cultural considerations we are regularly assisting financial institutions that wish to operate from Panama.

- Capital Markets

Icaza, Gonzalez-Ruiz & Aleman expertise includes transactions on various asset-backed facilities secured on a variety of assets as property, insurance, concessions, lease, trade and account receivables, often documenting innovative structures as well as traditional ones.

- Communications & IT'

The expertise of our CIT lawyers makes Icaza, Gonzalez-Ruiz & Aleman the leading law firm in Panama in this area of business, delivering expert tailor-made solutions to e-business and technologies issues.

- Company Formation and Management

Our lawyers focus on tax-oriented advice and can offer a very broad spectrum of vehicles for the international structuring of business and private equity by selecting the most suitable corporate structures from their transactional expertise on a choice of domiciles.

- Consumer Protection & Competition

Icaza, Gonzalez-Ruiz & Aleman has a team of expert lawyers who are specialized in dealing with current regulations applicable to the aforesaid free competition and consumer protection matters. We have acted for complainants and respondents.

- Contracts

The attorneys at Icaza, Gonzalez-Ruiz & Alemán have the expertise and the academic preparation required to advice on commercial matters.

- Corporate Law

Our firm may assist its clients in all legal matters related to corporations and their shareholders, directors, officers, employees, agents, creditors, partnerships, intellectual property, trusts, contracts, environmental issues, among others, including all kinds of litigation.

- Energy and Environmental

Icaza, Gonzalez-Ruiz & Aleman have demonstrated technical expertise in various deals involving complex environmental and commercial issues related to the idiosyncratic geographical characteristics of Panama, such as hydrographic, preservation and maintenance, and transport issues.

- Immigration and Naturalization

This department deals with any immigration matters, on behalf of our independent and/or international corporate clients in their Panamanian business dealings and in conjunction with the employment and labor law practice.

- Insurance and Re-Insurance

Our insurance and re-insurance specialist team has built excellent record and good business relationships with clients in the Insurance industry.

- Intellectual Property

Icaza, Gonzalez-Ruiz & Aleman has an intellectual property department with significant experience across the field. We deal with all the needs of our domestic and international clients in a national or regional level.

- Labor and Employment

Icaza, Gonzalez-Ruiz & Aleman has an employment and labor law team well versed both in the regulatory framework that governs this area of law and the industrial relationships reality in various industry sectors.

- Litigation & ADR

Icaza, Gonzalez-Ruiz & Aleman has one of the leading litigation practices, and benefits from long experience and in-depth specializations of its partners, associates and paralegal staff.

- Maritime and Admiralty

Icaza, Gonzalez-Ruiz & Aleman continuously offers a wide range of legal services to the international maritime community. Maritime law has been at the core of our practice since 1920.

- Private Interest Foundations

The main objective of Private Interest Foundations is to provide a legal vehicle that will allow you to protect, to ease the administration of and to avoid hereditary processes of your personal estate.

- Public Contracting & Privatization

Icaza, Gonzalez-Ruiz & Aleman has been acting for sponsors and host-authorities of the public sector as well as for private parties such as developers, investors, commercial purchasers, contractors, and concessionaires.

- Real Estate & Tourism

We have a specialized team of attorneys that serves the needs of our clients in an integral manner in order to make the experience of visiting, relocating or investing in Panama, a pleasant and enjoyable one.

- Taxation

Our tax practice has won the trust of a wide range of clients, both individual and corporate, for the quality of the advice that it has produced. Icaza, Gonzalez-Ruiz & Aleman offers optimal solutions regarding taxes for every type of activity.

- Trust Services

It allows for a flexible and effective asset management and controlled distribution, timely, to family members and others, in the stages or under the conditions that the original owner wishes.


  • INTA
  • IBA
  • STEP


Attorney's Picture Alvaro A. Alemán H.
Employment, Government Contracts, Labor, Litigation, Public Law

Attorney's Picture Roberto R. Alemán H.
Business Law, Communication, Contracts, Corporate Law, Investment Law

Attorney's Picture Luis A. Chalhoub M.
Banking and Finance, Commercial Law, Consumer Law, Contracts, Estate Planning

Attorney's Picture Domingo A. Díaz S.
Banking and Finance, Business Formation, Corporate Law, Real Estate

Attorney's Picture Joaquín A. Díaz S.
Business Law, Corporate Law, Employment, Environmental Law, Estate and Trust

Attorney's Picture Francisco González-Ruiz A.
Agency and Distributorship, Litigation, Administrative Law

Attorney's Picture Gabriel González-Ruiz A.
Communication, Corporate Law, Government Contracts, Litigation, Public Law

Attorney's Picture Alexis V. Herrera Jr.
Admiralty and Maritime, Business Law, Communication, Corporate Law, Energy

Attorney's Picture Nora E. Jurado R.
Admiralty and Maritime, Corporate Law, International Companies, Administrative Law

Attorney's Picture Ana Graciela Medina
Communication, Immigration, Naturalization and Citizenship, Real Estate, Work Permit

Attorney's Picture Joel R. Medina
Admiralty and Maritime, Communication, Corporate Law, Energy, Environmental Law

Attorney's Picture Hugo Morán R.
Intellectual Property, Litigation

Attorney's Picture Michelle Oteiza de de la Guardia
Banking Law, Contracts, Estate and Trust, Family Law, Mergers and Acquisitions

Attorney's Picture Mariano J. Oteiza I.
Contracts, Corporate Law, International Corporations

Attorney's Picture Gabriela Tejada de Britton
Intellectual Property


Attorney's Picture Diego J. Alemán R.
Corporate Law, Litigation, Administrative Law

Attorney's Picture Mariela I. de la Guardia Oteiza
Intellectual Property

Attorney's Picture Marisol T. Ellis
Alternative Dispute Resolution, Arbitration, Business Litigation, Civil Litigation, Commercial Litigation

Attorney's Picture Jordana C. Fasano M.
Commercial Law, Communication, Contracts, Immigration, Labor

Attorney's Picture Yexadira N. García G.
Corporate Law, Estate and Trust

Attorney's Picture Rosaura González Marcos
Administrative Law, Banking and Finance, Banking Law, Capital Markets, Commercial Law

Attorney's Picture Fernando González-Ruiz M.
Immigration, Intellectual Property, Naturalization and Citizenship

Attorney's Picture Eturvides Maldonado Barrios

Attorney's Picture Mr. Mariano J. Oteiza Díaz
Contracts, Corporate Law, Offshore Services, Administrative Law

Attorney's Picture Moises I Rivera
Intellectual Property

Attorney's Picture Javier José Vallarino
Employment, Labor

Attorney's Picture Carlos E. Villalobos J.

Of Counsel

Attorney's Picture Rodolfo R. Chiari C.
Senior Counsel
Banking Law, Commercial Law, Corporate Law, Mining

Attorney's Picture Domingo Díaz A.
Senior Counsel
Banking and Finance, Corporate Law, Insurance, Real Estate, Administrative Law

Attorney's Picture Alexis V. Herrera V.
Senior Counsel
Banking and Finance, Civil Rights, Corporate Law, Insurance, Litigation

Attorney's Picture Juan E. Lombardi T.
Senior Counsel
Agency and Distributorship, Agricultural Law, Business Law, General Practice, Insurance

Attorney's Picture Juan A. Tejada Mora
Senior Counsel
Banking Law, Bankruptcy, Capital Markets, Corporate Law, Estate and Trust

Attorney's Picture Vasco R. Wendehake F.
Senior Counsel
Corporate Law, Franchising, Administrative Law

More Information on Icaza, Gonzalez-Ruiz & Aleman

Panama, Panama Finance Law Firm
Taxation Lawyers in Panama, Panama
Panama Intellectual Property Law Firm
Employment Lawyers in Panama
Panama Immigration Law Firm
Litigation Law Office in Panama
Panama, Panama Maritime Law Firm
Icaza, Gonzalez-Ruiz & Aleman News and Publications

Articles Published by Icaza, Gonzalez-Ruiz & Aleman

 Contributions of the Panama Canal – Republic of Panama

A New Panama Canal Administrator is Appointed - The Panama Canal Authority contributed to the Panamanian Government, during the last fiscal year that ended September 30th, 2011, the sum of 1,043 million dollars. This amount breaks down to $366.9 million for fees for net ton, $1.9 million public service duty and $674.2 million for surplus.

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 New Special System for the Operation of Free Zones in Panama

In the Official Gazette N°26,757-B of April 5th, 2011 was published the Law N°32 of the same date whereby a special, comprehensive and simplified system for the establishment and operation of free zones is established and provides other provisions. For your convenience, we have prepared the following summary of this law.

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 Panama and the USA Sign an Agreement for Tax Cooperation and the Exchange of Information Relating to Taxes

On the 30th day of November of 2010, the governments of the Republic of Panama and of the United States of America (“USA”) signed an “Agreement for Tax Cooperation and the Exchange of Information relating to Taxes” (“the Agreement”).

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 IGRA Provides Consultancy for the Protection and Defense of Industrial Property in Panama

It has been entrusted to ICAZA, GONZALEZ-RUIZ & ALEMAN the rendering of legal consultancy and assistance to the “Containers Control Program (CCP)”, under the supervision and the coordination of the United Nations Office on Drugs and Crime (UNODC).

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 Innovations or Inventions Developed and Obtained by Workers - Panama

To whom does the property of an invention, whose creation is a direct consequence of a labor relationship, belong to? During 2009, multiple inquiries and queries related to the feasibility to limit or to restrict the property right on the ideas, the technical innovations or invents developed and obtained by the workers were received.

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 New Law Regulates the Rights of Credit Cards and Other Cards Users - Panama

Law 81 of December 31st, 2009, published in Official Gazette No. 26438-B of the same date, is aimed to regulate the business of credit cards and other financing cards, as well as its use, in order to guarantee and protect the rights of the cardholders and regulate the relationships among the latter and the issuers of cards and the affiliated commerce.

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 Possessory Rights and Titling in Coastal Zones and Insular Territory - Panama

In the Official Gazette N°26438-B was published the Law N°80 of December 31st, 2009, that recognizes the possessory rights and regulates titling in the coastal zones and the insular territory in order to ensure its optimum use and also enacts other provisions.

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Icaza, Gonzale-Ruiz & Aleman - 90th Anniversary

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