Trust Law

Estate Planning

Tax Law

Banking Law


Eduardo González Garay

T +(507) 322-2121


Eduardo González Garay has almost three decades of experience advising in the areas of Tax Law, Corporate and Corporate Law, on issues related to Taxation in Commercial Transactions, Organization of Assets, Incorporation of Corporations and Private Interest Foundations.


Every day he develops strategies for the formation of asset planning structures, supervises the validity of fiduciary structures, and coordinates the administration of fiduciary structures for individuals, businesses, and family businesses, national and international.

He is currently the General Manager of IPAL TRUST, CORP., Fiduciary arm of the law firm. He has been a member of the board of directors of the Society of Trust and Estate Practitioners (STEP) and other professional associations of the industry.


  • International Banking Institute, (Specialization in International Trust Administration, 2007).

  • University of Public Authorized Accountant, Panama, (Specialization in Fiscal Imposition).

  • University of London, King’s College (Master with specialization in Fiscal Imposition. and International Trust and United Kingdom, 2005).

  • Santa Maria la Antigua University, Faculty of Law and Political Science, Panama, (Law Degree, 1991).



  • National Bar Association.

  • The Law Society of England and Wales.



  • Spanish

  • English

  • Italian

  • French (spoken)