--- title: "Other companies and affiliates of the Mossack Fonseca group" language: en canonical: https://dossiertwist.com/dossiers/mossack-fonseca-inc/group-companies/ as_of: 2026-10-22 keywords: ["Mossack Fonseca Inc","Mossack, Fonseca & Co.","Bufete MF & Co.","Jürgen Mossack","Ramón Fonseca Mora","Panama Papers","nominee directors","Leticia Montoya","tasa única","Panama Public Registry","M.F. Corporate Services (Nevada)","Tornbell Associates","NML Capital","ELFEC","SOELBO","COMTECO","Lava Jato","Christoph Zollinger","Orbis Legal Services","Mossfon Asset Management"] --- # Other companies and affiliates of the Mossack Fonseca group **Question.** Which other companies made up the Mossack Fonseca group, and how do the records connect them with Mossack Fonseca Inc? **Answer.** Mossack Fonseca & Co. Trading Inc. and Mossack Fonseca Corporate Services Ltd. Inc., formed in Panama in 1988 and 1992 with an address at Calle 54, share officers with Mossack Fonseca Inc, sat next to it on the 2016 list of ten-year fee arrears and followed the same registry path; Corporate Services is now shown as dissolved. The law firm was agent of Mossack Fonseca & Partners Corp., and a partnership called Mossack Fonseca, Abogados lists both founders. Fiduciaria Mossfon was the trust company the firm offered to clients, and Mossfon Asset Management was reported liquidated in 2016 under regulatory review. Journalists describe more than 200 group companies in twelve holding structures, with The Mossack Family Foundation at the centre of Mossack's private assets; no retained record ties the shares of Mossack Fonseca Inc to the foundation. ## Sister companies in Panama - Analysis: Mossack Fonseca & Co. Trading Inc. was incorporated in Panama on 8 July 1988 and entered in the registry on 13 July 1988 under Mercantile Folio 211145, with seven appointments recorded that day; a commercial company-information service gives Calle 54, Panama as its official address. A separate commercial registry-data service's copy of the card, updated on 20 July 2018, shows it as current, with shares of no par value, and lists among its officers Ana Maria Escobar, Ramon Fonseca, Jose Alberto Ruiz, Leticia Montoya, Jurgen Mossack, Amraj de Singh and Mossack Fonseca & Co.; the positions are not shown. Its only registry entry is the migration to an electronic folio under entry 51111/2016, the same entry number shown for Mossack Fonseca Inc. DGI Resolution No. 201-2074 lists it, under RUC 24096-234-211145, among the legal persons with ten years of unpaid tasa única, next to Mossack Fonseca Corporate Services Ltd. Inc. and two entries for Mossack Fonseca Inc; a commercial registry-data service shows no declared commercial activity, no imports or exports and no public procurement for it. [src-006] [src-061] [src-012] [src-037] - Analysis: Mossack Fonseca Corporate Services Ltd. Inc. was incorporated on 14 October 1992, Mercantile Folio 265024 (S), RUC 36835-45-265024, with an official address at Calle 54, Panama. Its registry history parallels that of Mossack Fonseca Inc: an 'Electronic seat No. 1' entry on 5 February 2016 and, on 2 April 2026, the resignation of six office-holders including the resident agent. A commercial company-information service describes it as dissolved and a company-information website as inactive; a company-information website names Jurgen Mossack, Ramon Fonseca and Mossack Fonseca & Co, among others, in its structure, without positions. In the 2016 DGI arrears list it is entry 184991, immediately before Mossack Fonseca Inc. [src-074] [src-070] [src-012] - Analysis: A company-registry aggregator shows Mossack Fonseca & Partners Corp., a Panamanian sociedad anónima with registry number 329650, as current, with Mossack Fonseca & Co as its agent and 31 officers whose names are hidden. Mossack Fonseca, Abogados is registered at Persona Jurídica Folio 39485 (M), RUC 2440227-1-39485, as a common partnership (a commercial registry-data service) or 'fundación: comunes' (a company-information website), formed about thirteen years ago, with a history entry dated 31 July 2013; a company-information website names Jurgen Rolf Dieter Mossack Herzog and Ramon Enrique de Jesus Fonseca Mora in its structure, and a commercial registry-data service shows three active members, the first being Fonseca Mora. Its purpose is not stated in the retained records. [src-077] [src-011] [src-020] ## Trust and asset-management affiliates - Analysis: A separate commercial registry-data service's name-matched page for Ramon Fonseca lists, among companies in which he holds or held a position or link, Fiduciaria Mossfon, S.A. (Mossfon Trust Corporation), with capital of $500,000, and Mossack Fonseca & Co. Trading Inc.; it does not show the position and warns that its matching may combine several people. In a December 2018 press release on an indictment, the U.S. Department of Justice described Mossfon Asset Management, S.A. as an asset management company closely affiliated with Mossack Fonseca. An investigative nonprofit had reported in May 2016 that the firm liquidated this financial-services arm, which it used to help clients invest their money, and applied to cancel its licence while Panama's securities regulator investigated its compliance with due-diligence requirements. [src-064] [src-071] [src-035] ## Structure and the family foundation - Analysis: The journalists' book describes an internal spreadsheet prepared by the firm in 2014: in fiscal 2013 the group had about one hundred companies with distinct business purposes and somewhat more than a hundred associated shell companies, grouped under twelve holding structures with more than 200 companies in all, a turnover of $42.6 million and 588 employees, 342 of them in Panama. Among these 'satellites' the book counts Mossfon Executive, formerly International Outsourcing, which employed the firm's nominee directors; it does not say whether the officers of Mossack Fonseca Inc were among its employees. [src-055] - Analysis: A commercial company-information service's restatement shows The Mossack Family Foundation as a Panamanian private interest foundation incorporated on 31 January 1997, valid at the record's update of 26 January 2015, with an official address at Calle 54, Panama; its incorporation and three appointments (a man and two companies) were registered on 4 February 1997. According to the journalists' book, the foundation is the centre of Jürgen Mossack's private asset planning: it owns his private offshore companies, receives all the profits from the group's activities and has him as principal beneficiary, and the group's affiliated companies are generally held by offshore companies that in turn belong to a foundation. No retained record ties the shares of Mossack Fonseca Inc to the foundation. [src-069] [src-055] ## Sources - [src-006] Corporate registry source · src-006 - [src-061] Corporate registry source · src-061 - [src-012] Resolución No. 201-2074 de 19 de abril de 2016 de la Dirección General de Ingresos (lista de personas jurídicas con diez años de morosidad en la tasa única), Gaceta Oficial Digital No. 28038-A, Dirección General de Ingresos, Ministerio de Economía y Finanzas de Panamá (Gaceta Oficial), 2016-05-25 - [src-037] Corporate registry source · src-037 - [src-074] Corporate registry source · src-074 - [src-070] Corporate registry source · src-070 - [src-077] Corporate registry source · src-077 - [src-011] Corporate registry source · src-011 - [src-020] Corporate registry source · src-020 - [src-064] Corporate registry source · src-064 - [src-071] Media source · src-071 - [src-035] Four Defendants Charged in Panama Papers Investigation for Their Roles in Panamanian-Based Global Law Firm's Decades-Long Scheme to Defraud the United States (press release 18-1598), U.S. Department of Justice, Office of Public Affairs, 2018-12-04 - [src-055] Media source · src-055 - [src-069] Corporate registry source · src-069