This article describes how co-perpetrorship in Panamanian and foreign criminal theory has been comprehended. Specifically, for Spain and Germany. For this, literature review techniques and normative interpretation were used. In the same it was concluded, among others, that co- perpetrorship is the agreed participation in the acts of execution of a crime, carried out by two or more people who functionally dominate the event, and that meet the special requirements demanded by the offence description.