Samsung HZ30W has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Panasonic ZS40 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic ZS40's sensor provides 6MP more than Samsung HZ30W's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the HZ30W and ZS40 sensor size comparison.
Samsung HZ30W and Panasonic ZS40 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Samsung HZ30W has 49% larger pixel area compared to Panasonic ZS40, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.