MMG Tower | 23rd Floor   
Ave. Paseo del Mar | Costa del Este | Panama, Rep. Panama   
P.O. Box 0832-00232 – WTC


Luis Manzanares is a Partner at Morgan & Morgan and attorney at MMG Trust (Panama), S.A., headquarters of the fiduciary operations of the Morgan & Morgan Group in Panama.

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.  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.

Prior to joining Morgan & Morgan, Mr. Manzanares was head of Legal and Trust Services, Dresdner Private Banking International (DPBI) in Panama.

Mr. Manzanares 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 authored “The Private Foundation as an Alternative to the Trust,” 1997; “Offshore Companies: The Planners Trusted Tool- A Belize Approach”, 2006; and “The Private Wealth & Private Client Review” Panama Chapter, 2012.

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

Mr. Manzanares is admitted to practice law in the Republic of Panama.