Skip to content
EN
brief us →

Mossack Fonseca Inc: a Panamanian company of the Mossack Fonseca group

Mossack Fonseca Inc: participants and roles

Officers, agent and sister companies of Mossack Fonseca Inc, the law firm behind it and its owners, the firm's Nevada company and the Bolivian companies it formed, with the period and source of each role.

published
27 oct 2026
records as of
22 oct 2026
entities
35
sources
79
cite entities.csv
Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data serviceShareholder: 60 of the founding sharesOfficer of record (position not shown in the registry restatements)Listed among the officers (position not shown)Subscriber company named in the judgment; listed among the officersSubscriber company named in the judgment; listed among the officersSubscriber company named in the judgment; listed among the officersLawyer acting as representative of the firm in a notarial deedOfficer of record (position not shown in the registry restatements)Listed among the officers (position not shown)MemberNamed in the company's structure (position not shown)Position or link recorded in the registry (position not shown)Co-founder: joined Mossack's practice as partner, constituting Mossack, Fonseca & Co in 1986Listed among the related members of Bufete MF & Co. (MF Legal Services) on a commercial registry-data service (+1)Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)Equal shareholder, one of two (as stated by the owners in 2019)45 percent shareholder (journalists' reading of a leaked bank form)Listed among the officers (position not shown)Employee of the firm acting as nominee director of client companiesOfficer of record (position not shown in the registry restatements)Registered agentResident agent (agente residente)Agent (registered agent)Formed the company and acted as its resident agent (Bolivian court)Named in the company's structure (position not shown)Found by a U.S. court to dominate the company, as its principal and alter ego for jurisdictional purposesFormed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court)Trust company whose services the firm offered to clients as its own fiduciary company (2007 correspondence, as reported)Affiliated asset-management company, described as the firm's financial-services arm; liquidated in 2016Satellite company that employed the firm's nominee directors (journalists' account)Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)Transferred clients in Panama to Orbis Legal Services, which hired some of the firm's employees (journalists' account)AgentFormed with the authorisation of a representative of the firm, with the firm's employees as directors (Bolivian court)Formed the company and acted as its resident agent (Bolivian court); agent in the investigative journalism consortium recordFormed the company and acted as its resident agent (Bolivian court)Listed among the officers (position not shown)Named by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firmOne of the legal entities of the Mossack & Fonseca group, according to a 2014 review of Panama's registry recordsNamed by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firmNamed by a Bolivian court as the international firm that advised on the company's formation; the match rests on the name only, as the court also names the law firmSister company of the Mossack Fonseca group: both formed in 1988, with overlapping officers of record and the same 2016 electronic-folio entryRegistered-agent company whose only client was the firmPlaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)Corporate officerEmployee of the firm acting as nominee director of client companiesOfficer of record (position not shown in the registry restatements)Director, according to NML (the court found only that all directors were employees of the firm)Listed among the officers (position not shown)MemberNamed in the company's structure (position not shown)Principal beneficiary (journalists' account of leaked records)Founder: own practice from 1977; constituted the partnership Mossack, Fonseca & Co with Ramón Fonseca in 1986Plaintiff in a suit over the film The Laundromat (D. Conn. 3:19-cv-01618)Equal partner and co-owner of the law partnership (as stated by the owners in 2019)Equal shareholder, one of two (as stated by the owners in 2019)45 percent shareholder (journalists' reading of a leaked bank form)Listed among the officers (position not shown)Obtained a ruling that the U.S. court had jurisdiction over the firm for its discovery requestsSubpoenaed the company as a non-party in post-judgment discovery against ArgentinaSought her deposition; the court held in August 2014 that she could be compelled to appear in Las VegasEmployee of the firm acting as nominee director of client companiesOfficer of record (position not shown in the registry restatements)Employee (clerk) of the firm acting as nominee director of client companiesOfficer of record (position not shown in the registry restatements)Subscriber company named in the judgment; listed among the officersSubscriber company named in the judgment; listed among the officersSubscriber company named in the judgment; listed among the officersEmployee of the firm acting as nominee director of client companiesOfficer of record (position not shown in the registry restatements)Listed among the officers (position not shown)Seller of 56.66 percent of ELFEC S.A. for $17,066,667Shareholder: 40 of the founding sharesSole ownerDirector and assistant secretary, current or former (NML filing)Employee of the firm; works from the address of its Panama offices (per NML)President, current or formerThird director and later co-owner of the firm; left it years before 201610 percent shareholder according to a leaked bank form; he denies being a shareholderFiduciariaMossfon, S.A.Fiduciaria Mossfon, S.A.Imogene WilsonImogene WilsonM.F. CorporateServices (Nevada)LimitedA8M.F. Corporate Services (Nevada) LimitedA8: Paid a $10,000 Nevada civil penalty for missing records (2016)NML Capital, Ltd.NML Capital, Ltd.Leticia MontoyaLeticia MontoyaAldyne Ltd.Aldyne Ltd.Francis PerezFrancis PerezNetflix, Inc.Netflix, Inc.Mossack FonsecaCorporate ServicesLtd. Inc.Mossack Fonseca Corporate Services Ltd. Inc.Ramón Fonseca MoraA14 · A15Ramón Fonseca MoraA14: Arrested in 2017 and tried for money laundering in Panama; action extinguished on his death in 2024 · A15: Called to trial in the Siemens case (2022); German warrant (2020) dropped on his deathMossack, Fonseca &Co. (Bufete MF &Co.)A2 · A3 · A4 · A5 · A6 · A7Mossack, Fonseca & Co. (Bufete MF & Co.)A2: Fined B/.300,000 by the Panamanian supervisor of non-financial entities (2018) · A3: Seychelles and BVI regulators found deficiencies or ordered oversight (as reported) · A4: U.S. court took jurisdiction over the firm in NML discovery (2015); no liability finding · A5: Press reports on nominee directors and unknown owners; the firm denied concealing owners · A6: Panamanian prosecutors accused the firm of hiding illicit assets; all defendants acquitted (2024, upheld 2026) · A7: Named in a 2018 U.S. indictment of four individuals as the scheme operator; the firm was not chargedMossack Fonseca &Co. Trading Inc.Mossack Fonseca & Co. Trading Inc.Jose Alberto RuizJose Alberto RuizAna Maria EscobarAna Maria EscobarMossack Fonseca &Co., S.A.Mossack Fonseca & Co., S.A.Jürgen MossackA11 · A12 · A13Jürgen MossackA11: Arrested in 2017 and tried for money laundering in Panama; acquitted in 2024, upheld on appeal in 2026 · A12: Called to trial in the Panamanian Siemens case (2022); no separate judgment in the record · A13: German arrest warrant (2020) and reported U.S. investigation; no later outcome in the recordTornbellAssociates Inc.Tornbell Associates Inc.Cochabambina deElectricidad S.A.A18Cochabambina de Electricidad S.A.A18: Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share saleEnders Inc.Enders Inc.Mossack FonsecaIncA1Mossack Fonseca IncA1: Listed in 2016 for ten years of unpaid annual fee; dissolution annotation ordered, suspension notes in 2025Diva ArgelisPatiño de DonadoDiva Argelis Patiño de DonadoThe Mossack FamilyFoundationThe Mossack Family FoundationMossack Fonseca,AbogadosMossack Fonseca, AbogadosChristophZollingerA16Christoph ZollingerA16: Convicted in Cologne of aiding tax evasion (2026), suspended sentence; admitted, no appealRockall Inc.Rockall Inc.Sociedad EléctricaBoliviana – SOELBOS.A.A17Sociedad Eléctrica Boliviana – SOELBO S.A.A17: Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share saleTrabajadores Luz yFuerza S.A.A19Trabajadores Luz y Fuerza S.A.A19: Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share saleCornelio McKayCornelio McKayEnrique AlfonsoCajiga SerracínEnrique Alfonso Cajiga SerracínMossfon ExecutiveMossfon ExecutiveMossfon AssetManagement, S.A.A9Mossfon Asset Management, S.A.A9: Under securities-regulator review when liquidated in 2016 (as reported)Orbis LegalServicesA10Orbis Legal ServicesA10: Fined B/.5,200 by the Panamanian supervisor of non-financial entities (2018)COMTECO(Cooperativa deTelecomunicacionesCochabamba)COMTECO (Cooperativa de Telecomunicaciones Cochabamba)Amraj de SinghAmraj de SinghMossack Fonseca &Partners Corp.Mossack Fonseca & Partners Corp.

Solid line: documented. Amber dashed: reported. Grey dotted: hypothesis. One arrow: the relationship as stated; two arrows: reciprocal; no arrow: symmetric. A path between two parties does not transfer an allegation from one to the other.

every party and relationship in full, as text ↓

Information markers
  • A1 · Listed in 2016 for ten years of unpaid annual fee; dissolution annotation ordered, suspension notes in 2025 — Mossack Fonseca Inc
  • A2 · Fined B/.300,000 by the Panamanian supervisor of non-financial entities (2018) — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A3 · Seychelles and BVI regulators found deficiencies or ordered oversight (as reported) — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A4 · U.S. court took jurisdiction over the firm in NML discovery (2015); no liability finding — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A5 · Press reports on nominee directors and unknown owners; the firm denied concealing owners — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A6 · Panamanian prosecutors accused the firm of hiding illicit assets; all defendants acquitted (2024, upheld 2026) — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A7 · Named in a 2018 U.S. indictment of four individuals as the scheme operator; the firm was not charged — Mossack, Fonseca & Co. (Bufete MF & Co.)
  • A9 · Under securities-regulator review when liquidated in 2016 (as reported) — Mossfon Asset Management, S.A.
  • A10 · Fined B/.5,200 by the Panamanian supervisor of non-financial entities (2018) — Orbis Legal Services
  • A8 · Paid a $10,000 Nevada civil penalty for missing records (2016) — M.F. Corporate Services (Nevada) Limited
  • A18 · Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale — Cochabambina de Electricidad S.A.
  • A19 · Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale — Trabajadores Luz y Fuerza S.A.
  • A17 · Found by a Bolivian court (2022) to be a fictitious company used in the ELFEC share sale — Sociedad Eléctrica Boliviana – SOELBO S.A.
  • A11 · Arrested in 2017 and tried for money laundering in Panama; acquitted in 2024, upheld on appeal in 2026 — Jürgen Mossack
  • A12 · Called to trial in the Panamanian Siemens case (2022); no separate judgment in the record — Jürgen Mossack
  • A13 · German arrest warrant (2020) and reported U.S. investigation; no later outcome in the record — Jürgen Mossack
  • A14 · Arrested in 2017 and tried for money laundering in Panama; action extinguished on his death in 2024 — Ramón Fonseca Mora
  • A15 · Called to trial in the Siemens case (2022); German warrant (2020) dropped on his death — Ramón Fonseca Mora
  • A16 · Convicted in Cologne of aiding tax evasion (2026), suspended sentence; admitted, no appeal — Christoph Zollinger

Markers apply only to the named participant. They do not transfer allegations to connected parties.

Participants 35

Subject

Leadership

Group companies

Counterparties

Other

Relationship register 81

chronology

  1. Jürgen Mossack starts his own law practice in Panama, as secondary accounts report c-firm-founding
  2. Mossack, Fonseca & Co is constituted before the Second Notary of Panama, as reported c-firm-founding
  3. Mossack Fonseca Inc is entered in the Public Registry at Folio 210666 (S) c-id-folio c-reg-1988-filings
  4. Mossack Fonseca & Co. Trading Inc. is entered in the Public Registry c-grp-trading
  5. Mossack Fonseca Corporate Services Ltd. Inc. is incorporated c-grp-corpsvc
  6. The Mossack Family Foundation is incorporated as a private interest foundation c-grp-foundation-registry
  7. Deeds form Cochabambina de Electricidad and Trabajadores de Luz y Fuerza in Panama c-elfec-companies
  8. SOELBO sells 56.66 percent of ELFEC to COMTECO for $17,066,667 c-elfec-sale
  9. U.S. court holds that Leticia Montoya can be compelled to appear for a deposition in Las Vegas c-nv-montoya
  10. Nevada court finds jurisdiction over the firm in NML Capital discovery c-nv-proceeding c-nv-jurisdiction
  11. Publication of the Panama Papers begins c-firm-leak
  12. M.F. Corporate Services (Nevada) pays a $10,000 penalty and resigns as registered agent c-nv-penalty
  13. Gaceta Oficial publishes the DGI list of ten-year fee arrears that includes Mossack Fonseca Inc c-reg-dgi-2016 c-id-ruc
  14. Jürgen Mossack and Ramón Fonseca are jailed in Panama c-proc-raids-arrests
  15. The two founders are released on bail of $500,000 each c-proc-raids-arrests
  16. The firm announces that it will stop serving the public at the end of March 2018 c-firm-closure
  17. U.S. indictment of four individuals over a scheme attributed to the firm is unsealed c-proc-doj
  18. Panamanian prosecutors ask for 34 of the firm's employees, the founders among them, to be tried c-proc-2019-request
  19. The firm, a related corporation and the founders sue Netflix in Connecticut c-proc-netflix
  20. Cologne prosecutors issue international arrest warrants for the two founders, as reported c-proc-cologne
  21. Bolivian court convicts former ELFEC executives over the sale of shares to SOELBO c-elfec-judgment
  22. Trial of the founders for money laundering opens in Panama City, as reported c-proc-trial-2023
  23. Ramón Fonseca Mora dies c-fon-bio
  24. Acquittal judgment No. 03: all 28 remaining defendants acquitted c-proc-2024-acquittal
  25. Registry enters suspension annotations for unpaid fees against Mossack Fonseca Inc c-reg-2025-suspension
  26. Nine office-holders of Mossack Fonseca Inc leave the company c-reg-2026-resignations
  27. Higher Court confirms the 2024 acquittal in full c-proc-2026-appeal c-proc-2026-named

cite this dossier

DossierTwist, “Mossack Fonseca Inc: a Panamanian company of the Mossack Fonseca group”, dt.033, 27 October 2026, https://dossiertwist.com/dossiers/mossack-fonseca-inc/

Free to read, cite and republish with credit under CC BY 4.0: credit “DossierTwist” and link to the dossier.

Data: JSON, CSV and the network graph.

share

We listen to all sides: responses are shown next to the claims they answer. To send a correction or a reply, write to dossiertwist@proton.me.