
Frequently Asked Questions: Social Security Fund Law
30/06/2026
Economic Substance Regime for Multinational Groups
08/07/2026In any one-off transaction, neither party wants to hand over their money or asset first. An escrow account solves that dilemma.

By: Estefanía Alemán – Partner
When two parties negotiate a purchase, a merger or any one-time transaction, the same tension always arises: the buyer doesn’t want to pay before receiving what was agreed, and the seller doesn’t want to hand over the asset without certainty of payment. An escrow account, or guarantee deposit account, exists precisely to resolve that dilemma.
An escrow account is a key tool for protecting local and international transactions. That’s why our trust arm, Icaza Trust Corporation, published an article explaining what an escrow account is, how it works in practice, and why it’s a reliable solution. The article also details the benefits of using an escrow account in different types of transactions. Read the full article on escrow accounts on the Icaza Trust Corporation website.









