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[null,"Prepared By:","Contributors:"]
[null,"Arias, Fábrega & Fábrega","Claudio De Castro"]
[]
[]
[]
["Lex Mundi Global Attorney-Client Privilege Guide"]
[]
["Report Generated: 11/19/2025"]
[]
["View your report results on next tab"]

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["Question","Panama"]
["Attorney-Client/Solicitor-Client Privilege (ACP)"]
["Is the ACP recognized in your jurisdiction?","No\n"]
["If the ACP is not recognized in your jurisdiction, are there rules of professional confidentiality or other rules that would enable a lawyer or a client to withhold attorney-client communications or work product prepared by counsel from disclosure in a civil proceeding?\n\nNote: This question is directed primarily to civil law jurisdictions that do not recognize common law jurisdictions’ privilege doctrines.","[1] Yes, there rules of professional confidentiality (Code of Ethics for Lawyers) that prohibit lawyers to disclose confidential information of their clients and that impose, upon lawyers, a confidentiality duty.\n\n\nMoreover, the Judicial Code of Panama expressly state that lawyers are not obliged to testify, before Judicial Authorities, over confidential information disclosed by their clients and over legal advice given to clients.\nNotes: \n[1] This question is directed primarily to civil law jurisdictions that do not recognize common law jurisdictions’ privilege doctrines.\n"]
["Is a distinction made in applying the ACP or professional confidentiality rules in civil and criminal proceedings? May government authorities require disclosure of attorney-client communications and legal work product?","No distinction is made in civil and criminal proceedings.\n\n\n\nGovernment authorities may require disclosure of attorney-client communications and legal work product. However, parties could try filing recourses and constitutional actions against the decision that they consider violate their constitutional rights to confidentiality. \n\n\n \n"]
["In the corporate context, what test is applied to determine who within a corporation is considered the client for the purposes of the ACP?  (e.g., in the U.S.: the Upjohn approach, control group test, etc.)","In Panama, there is no regulation in this respect.\n"]
["Is in-house counsel expected to meet a higher burden than outside counsel in order to establish that privilege applies to in-house counsel’s communications?","In Panama, there is no regulation in this respect.\n"]
["Civil Law Jurisdictions: May in-house counsel assert privilege or professional confidentiality?","They cannot assert privilege. They can only assert professional confidentiality if they are members of the bar (\n“idoneidad”).\n"]
["Civil Law Jurisdictions: Is in-house counsel allowed to be active members of your jurisdiction’s bar?","Yes\n"]
["Is the common interest doctrine recognized in your jurisdiction?","In Panama, there is no regulation in this respect.\n"]
["How is the doctrine articulated in your jurisdiction?","In Panama, there is no regulation in this respect.\n"]
["Must a common interest agreement be in writing?","In Panama, there is no regulation in this respect.\n"]
["Is litigation funding permitted in your jurisdiction?  Are there any professional rules in this respect?","Litigation funding is permitted in Panama, because there is no express provision prohibiting it and no regulation in this respect.\n"]
["Have the courts in your jurisdiction addressed whether communications with litigation funders may be protected by the ACP or the work-product protection","In Panama, there is no regulation in this respect.\n"]
["Is the crime-fraud exception recognized in your jurisdiction?","In Panama, there is no regulation in this respect.\n"]
["What statutes or key court decisions articulate the crime-fraud exception in your jurisdiction?","In Panama, there is no regulation in this respect.\n"]
["Work Product Doctrine/Litigation Privilege (doctrine that protects materials prepared in anticipation of litigation or for trial)"]
["Is there a statute or rule that protects information obtained or prepared in anticipation of litigation from disclosure in legal proceedings?  (In the U.S.:  What state rule is your jurisdiction’s analog to FRCP 26(b)(3)?)","In Panama, there is no regulation in this respect.\n"]
["What are the elements of the protection in your jurisdiction?","In Panama, there is no regulation in this respect.\n"]
["Other Privileges"]
["Does your jurisdiction recognize an accountant-client privilege?","No. However, there are professional confidentiality rules (Code of Ethics for Accountants) that prohibit accountants to disclose confidential information shared by their clients.\n"]
["Does your jurisdiction recognize a mediation privilege?","Yes\n"]
["Does your jurisdiction recognize a settlement negotiation privilege?","No. Therefore, it is advisable for parties to sign a Confidentiality Agreement prior to entering into negotiations.\n"]