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ARTICLE · 15 SEPTEMBER 2026

Escrow Accounts: Security And Neutrality For Your Transactions

When two parties negotiate a purchase, a merger or any one-time transaction, the same tension always arises: the buyer doesn’t want to pay before receiving what was agreed, and the seller doesn’t want to hand over the asset without certainty of payment. An escrow account, or guarantee deposit account, exists precisely to resolve that dilemma.

PanamaCorporate/Commercial Law

When two parties negotiate a purchase, a merger or any one-time transaction, the same tension always arises: the buyer doesn’t want to pay before receiving what was agreed, and the seller doesn’t want to hand over the asset without certainty of payment. An escrow account, or guarantee deposit account, exists precisely to resolve that dilemma.

Below we explain what an escrow account is, how it works in practice, and why Icaza Trust Corporation, the trust arm of Icaza, González-Ruiz & Alemán, is a trusted escrow agent for local and international transactions.

What is an escrow account?

An escrow account is used to receive assets or funds for the purpose of facilitating or guaranteeing a one-off

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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