Central America: Private Client 2017

In this chapter, we recognise 24 of Central America’s leading private client lawyers. The practitioners featured in this chapter have a proven track record assisting high net worth individuals, families, trustees, family businesses and charities in the areas of wills and succession planning, trusts and estates, residence and domicile and probate. Panamanian lawyers continue to dominate the listings given the country’s favourable tax regime for international high net worth individuals.

Most Highly Regarded
1. Roberto Alemán H Icaza González-Ruiz Alemán, Panama City
2. Julio Quijano Berbey Quijano & Associates, Panama City
3. Anibal Galindo Alemán Cordero Galindo & Lee, Panama City
4. Raul Zúñiga Brid Alemán Cordero Galindo & Lee, Panama City


MORGAN & MORGAN’s Rishi Mungal is an established player in the local market. As head legal counsel for the firm’s trust corporation in Belize, he is well known for his proficiency handling trust-related issues.

Costa Rica

At GÓMEZ Y GALINDO ABOGADOS Y NOTARIOS – LATAMLEX, three outstanding individuals are selected.
The firm’s founding partner Mario Gómez Pacheco is a seasoned practitioner known for his longstanding private client practice that sees him advise on estate planning, fiscal and contentious issues.
The “superb” Daniel Guillen Jimenez is also commended for his extensive experience advising and assisting domestic and international private clients with estate planning and management issues.
Adriana Ramos Chaves is also recognised for her capabilities in this area.


At SKINNER-KLEE & ASOCIADOS – LATAMLEX, the “eminent” Alfredo Skinner-Klee draws praise for his well-established expertise. He regularly offers domestic and international clients advice on a wide range of estate planning matters.

Stefano Carlo Olivero at BUFETE OLIVERO enjoys praise for his impressive practice that sees him advise clients on the constitution of foundations and trusts, as well as civil and family law issues.


LATAMLEX NICARAGUA garners three entries in this chapter. The firm, originally conceived as a boutique offering, counts real estate and trust management among its core competencies.
The “fantastic” Ana Patricia Carrion Lacayo is endorsed for her comprehensive practice encompassing estate planning, real estate and tax law advice.
Fellow founding partner Alvaro Caldera Portocarrero is a go-to lawyer in Nicaragua for domestic and international clients on issues relating to succession planning and wealth management.
Prisca Maria Porras Diaz is also considered a leading lawyer in the private client space where she advises on estate planning.


LÓPEZ VILLANUEVA & HEURTEMATTE – LATAMLEX emerges as the chief offering in Panama with three individuals selected for inclusion.
Managing partner Elizabeth Heurtematte Kochman is known for advising private clients on the establishment and management of foundations of private interest, trusts and succession issues, as well as other fiduciary concerns.
Isabel Cristina Lopez Serrano is a major name in the Panamanian market with a broad practice covering estates, fiduciary issues and contentious matters.
Real estate practice head Patricia Isabel Villanueva Martinelli also draws praise for her insight and expertise in the local real estate market where she provides counsel to private clients.

At ALEMÁN CORDERO GALINDO & LEE, two outstanding practitioners are selected.
The “highly rated” Anibal Galindo boasts an excellent reputation in the region thanks to his considerable experience handling estate planning and trust issues for a wide variety of clients.
Raul Zúñiga Brid has significant experience representing international high net worth individuals and managing their affairs in Panama and offshore.

ICAZA GONZÁLEZ-RUIZ ALEMÁN’s name partner Roberto Alemán H is regarded as the principal expert in this year’s chapter and is a “go-to lawyer” for advice on company and trust foundations.
Michelle O de de la Guardia is recommended for her knowledge of trusts, private interest foundations and her experience advising clients on the organisation of corporations.

At Panamanian-headquartered international law firm QUIJANO & ASSOCIATES, Julio Quijano Berbey is recommended for his international profile and cross-border expertise. He offers clients advice on the formation and establishment of trust structures.

At MORGAN & MORGAN, Eduardo Morgan B III is a seasoned trust specialist with experience handling trust structures in offshore jurisdictions such as the BVI.
The “fantastic” Luis Manzanares is praised for his extensive knowledge of the Panamanian trust and fiduciary services industry.

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Nominees have been selected based upon comprehensive, independent survey work with both general counsel and private practice lawyers worldwide. Only specialists who have met independent international research criteria are listed.

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