SUMMARY

María Cristina Guardia joined the firm in 2010 and became partner in 2025. Her practice focuses on taxation and estate planning, advising individuals, families, and local and international businesses on the structuring, preservation, and transfer of wealth.

Ms. Guardia provides sophisticated tax-efficient structures and estate planning vehicles designed to ensure the effective management and succession of clients’ assets. She regularly advises individuals on tax matters, including personal tax obligations and those related to their investments and holdings. Her experience also includes assisting clients in obtaining tax residency certificates for individuals and entities, as well as advising on the application of double taxation treaties.

Her practice encompasses tax advisory and compliance related to the acquisition, ownership, and transfer of real estate in Panama. She also advises local, multinational, and international companies on establishing and operating businesses in Panama, including ongoing tax compliance and regulatory matters. Additionally, she provides strategic guidance on Panama’s free zones and special economic regimes, helping clients identify and implement the most tax-efficient operational structures.

Ms. Guardia has extensive experience in transaction planning, offering structuring, tax efficiency, and optimization analyses both before and after transactions. She advises on the tax implications of transactions involving a wide range of assets, including shares, movable property, and real estate, and assists clients with the filing and payment of applicable taxes.

In the estate planning sphere, she works closely with individuals and family groups on the analysis, structuring, and implementation of wealth planning strategies, including both local and international entities. She also advises on corporate governance and succession planning, including the development of family protocols and succession frameworks.

Prior to joining the firm, Ms. Guardia worked at Ernst & Young.
She is an active pro bono attorney and a member of Fundación WIP Panama and the International Fiscal Association.