The Firm


For over 15 years, Victoria M. Garibaldo has served as both in-house and outside legal counsel to various national and international corporations in the areas of financial, contractual, ship registry and labor law. The majority of her clients are foreign companies with business interests in Panama.

Ms. Garibaldo received her JD in Law from the University of Panama where she graduated 1st in her class. Later, she completed her coursework for an MBA at Santa Maria la Antigua University, Panama’s Catholic University and also the Tax legislation Program in CPA School of Panama.

She was appointed as Director of Panama’s Consular & Maritime Affairs Department, wherein she was responsible for agency reorganization, worldwide client relations, interaction with international organizations and regional shipping concerns, and international maritime law interpretation and implementation.

Ms. Garibaldo currently serves as Panamanian legal counsel to various local and internationals corporations in a variety of fields, and as counsel to several local representatives of foreigners companies with operations in Panama. She is a full member in good standing with the Panamanian Bar Association, and American Chamber of Commerce, Panama Chapter.

With a small but distinguished client list, Ms. Garibaldo provides very high quality, personalized attention. She works very closely with her clients to understand their relevant business practices as they relate to their legal needs in Panama. In this manner, she can analyze and anticipate current or potential legal problems and offer her clients practical, specific legal counsel.

This approach has proved very successful in protecting her clients by preventing or eliminating legal problems before they arise. As an experienced administrative lawyer, Ms. Garibaldo and her staff can provide complete turnkey legal services, from new corporation and foundation setup and filing to contractual work to ship registry to ongoing labor law consulting to fiscal annual filings with the Government of Panama.


Ms. Garibaldo specializes in the following areas of law in Panama:

Formation and Filings of Corporations

This covers the entire spectrum of corporate requirements, including Articles of Incorporation, nomination of Board of Directors, initial corporate filings, Public Registry registrations, corporate bylaws, business licenses, and annual tax reporting requirements.

Formation and Filings of Trusts and Foundations

This also covers the entire spectrum of foundation and family trust creation and filing, including Charters (Articles of Incorporation), nomination of Board of Directors, initial foundation filings, Public Registry registrations, Regulations (internal bylaws), annual tax reporting requirements, and ongoing foundation services.

Labor Law and Labor Code Compliance

Given Panama’s complex and often contradictory labor code, many companies and individuals turn to Ms. Garibaldo for legal counsel and representation. Her services in labor law include drafting internal labor policies and compliance regulations for startup businesses, performing external compliance reviews and audits for existing businesses, negotiation of collective bargaining agreements with labor unions, and representation of businesses before labor courts and in lawsuits.

Maritime Law and Ship Registration

As former director of Panama’s Consular and Maritime Affairs Department (Panama’s Ship Registry) Mrs. Garibaldo has extensive knowledge and experience in ship registry and related legal services. She is held in high regard in the shipping industry from her tenure as Director. She currently registers ships, represents ship owners before Panama’s Maritime Tribune, consults on maritime law, and performs maritime sequesters.

Additionally, through a network of other independent consulting lawyers, Ms. Garibaldo can provide clients with a full array of additional legal services as necessary.

Tagaropulos, S.A.
(Wholesale Foods Importer/Distributor)
Apartado 6-6000 El Dorado
Panamá, Rep. of Panamá

Corporate Attorney

Head of Legal & Personnel Departments for affiliated companies with over 1000 employees and 5 labor unions. Responsibilities included management and direction of all legal and human resource management functions for affiliated companies.

Legal tasks included representation of the companies before government and judicial bodies and labor unions; counsel to top corporate management on general legal and labor issues; negotiation of multi-year union contracts; revision and interpretation of changes to existing labor laws; and management of legal department and consulting lawyers.

H.R. tasks included coordination of H.R. development programs such as T.Q.M. and process reengineering; counsel to all levels of management regarding personnel issues, procedures and norms; and direct interaction with workers and union representatives.


Consular & Maritime Affairs
Treasury Department
Government of Panama

Director of Panama’s Consular & Maritime Affairs Department

Director of consular & merchant marine operations (ship registry) worldwide. Responsibilities included agency reorganization, worldwide client relations, interaction with international bodies such as the U.N.’s International Maritime Organization (IMO) and regional shipping concerns, direction and representation of consular offices and Panamanian flagged ships around the world, and maritime law interpretation and implementation.

Tasks included internal and external agency reorganization; decreasing consular charges and fees in accordance with the GATT Treaty; daily administration of a $42 million (revenues) annual worldwide operation; delivering presentations and seminars at international maritime conferences; hosting the 1994 international maritime conference in Panama; elimination of arreared ships from the registry; increasing overall tonnage and number of ships in the Panamanian register; improving the quality of ships within the register; paying off accumulated arrears to international organizations; improving the Panamanian Registry’s international image.

Specific achievements accomplished included regaining Panama’s status as the number one registry worldwide in terms of both tonnage and number of ships; drastically improving the quality of ships accepted within the registry; increased productivity and streamlined operations internally, and improved service to clients externally; eliminating non-performing or non-existent ships from the registry; payments of all arrears to the International Maritime Organization and other bodies; and a general improvement in the Panamanian Registry’s image around the world.


Victoria M. Garibaldo
Attorney at Law
Panama, Rep. of Panama

Consulting Attorney

Ms. Garibaldo has been in private practice for over five years, providing specialized counsel in the areas of corporation and trust formation, ship registry, labor law, and product registration. Her clients are primarily foreign or multi-national companies with business interests in Panama.


Throughout her trajectory as legal counsel and administrator, Victoria M. Garibaldo has established a proven track record for professional honesty, dedication to serving the needs of her clients, and providing the highest level of legal services to her corporate customers.

This tailored approach to each client’s needs, along with reasonable billing rates and prompt service, have provided Mrs. Garibaldo with a great deal of long term clients and personal referrals to new clients.

    Tania T. Garibaldo

Tania Garibaldo received her Law Degree from Santa María La Antigua University (U.S.M.A.), Panama's Catholic University, in 1998. She continued on to do post-graduate work, receiving a post-graduate degree in Labor Law.

Mrs. Garibaldo has concentrated in the Administrative and Maritime fields, and has worked as for one of the most prestigious law firms in the country. In 1999, she was named Lawyer for the Panamanian Government's Banking Superintendence Division (Superintendencia de Bancos de Panamá). Mrs. Garibaldo became a vital component on the study and creation of several laws relating to the banking industry, money laundering, and government contracting. In addition, she was a member of the Technical Committee of the Banking Superintendence Division of Central America. She was later appointed Chief Counsel of the Banking Superintendence Division’s Arbitrations Department, where she performed as Administrative Judge in settling disputes among banks and the general public.

In 2001, she joined the firm of Garibaldo & Associados, wherein she practices Corporate, Banking and Maritime law. In July, she was named partner in the firm.


Suite 1a.
Advance Building, 099
100 street Beatriz Cabal
Panamá, Rep. of Panamá
E-Mail :
Telephone: + (507) 269-2523
Fax: + (507) 269-2548
Mail: P.O. Box 081903288
El Dorado, Panamá, Rep. of Panamá

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