Mr Luis Manzanares > Morgan & Morgan > Panama, Panama > Lawyer Profile

Morgan & Morgan

Work Department

Corporate Services, Estate Planning


Luis Manzanares is a Partner at Morgan & Morgan and heads the Special Structures team of the group which helps clients create tax efficient multi-jurisdictions asset protection and distribution structures.

During his long-career, Mr. Manzanares focuses his practice on estate planning and fiduciary services, as well as corporate services in multiple jurisdictions. His client portfolio includes banks and trust companies, family businesses and companies, all of which require sophisticated, custom-made fiduciary solutions for the organization and administration of private matters or specific business transactions.

Mr. Manzanares has served as Managing Director of Morgan & Morgan Trust Corporation Limited, in the British Virgin Islands.  Prior to joining Morgan & Morgan, Mr. Manzanares was head of Legal and Trust Services, Dresdner Private Banking International (DPBI) in Panama.  
He was also Co-Founder and Director of the Panamanian Chapter of the Society of Trust & Estate Practitioners (STEP); former President of the Panamanian Chapter of STEP; and Treasurer of the BVI Association of Register Agents.

Mr. Manzanares authored “The Private Foundation as an Alternative to the Trust,”; “Offshore Companies: The Planners Trusted Tool- A Belize Approach”; and “The Private Wealth & Private Client Review” Panama Chapter.

He is also involved in pro bono activities at the firm as he assists regularly to the Legal Open Houses organized by the firm in very low-income communities to provide free legal orientation on subjects such as family law, domestic violence, labor law, immigration, litigation, among others.
Mr. Manzanares is admitted to practice law in the Republic of Panama.


English, Spanish.


World Service Group (WSG)


Mr. Manzanares obtained an LL.B. in 1997 from the School of Law of the Universidad Catolica Santa Maria La Antigua in Panama and a LL.M. in International Banking and Financial Law from the School of Law of the Boston University in U.S.A. in 1998.   

Lawyer Rankings

Panama > Offshore

Morgan & Morgan has continued to expand its offshore practice, advising high-net-worth clients on the structuring of private funds and related mandates. In addition, it has formed an alliance with MASCO Multiple Accounting Services Corporation to provide clients with accounting services, and founded Panama Compliance Services to assist with due diligence. The firm’s additional offices in the British Virgin Islands, Belize and the Bahamas allow it to provide corporate and fiduciary services in multiple key jurisdictions. The sizeable team is led by Roberto Lewis, who has significant expertise in advising on wealth preservation and distribution for Central and South American clients. Other notable team members include Raúl Castro, an expert in tax, corporate and estate planning; Luis Manzanares, who specialises in multi-jurisdictional structures; and associates Nestor Broce and Laura Barrios, who has notable tax expertise and heads a new department advising family offices on Bahamian SMART funds.