Frequently Asked Questions

Setting up a company in Morocco for foreigners is a structured process that requires several key steps. Nerra Law Firm supports you through all these procedures:

• Choice of legal form (SARL, SA, SAS, etc.)
• Obtaining a negative certificate (name availability verification)
• Drafting and registration of articles of association
• Deposit of share capital in a Moroccan bank
• Registration with the Trade Register
• Tax registration and obtaining Tax Identifier (IF)
• Affiliation with CNSS (National Social Security Fund)

The average timeframe is 2 to 4 weeks depending on the complexity of the file.

The minimum capital varies according to the legal form chosen:

• SARL (Limited Liability Company): No legal minimum, but generally 10,000 MAD recommended minimum
• SA (Public Limited Company) non-listed: 300,000 MAD minimum
• Listed SA: 3,000,000 MAD minimum
• SAS (Simplified Joint Stock Company): No legal minimum

Nerra Law Firm advises you on the optimal structure based on your project and needs.

Foreign investors can choose from several structures:

• SARL: Ideal for SMEs, maximum 50 partners, simplified management
• SA: For large companies, possibility of stock market listing
• SAS: Great flexibility in organization and governance
• Branch office: Extension of a foreign company, no separate capital
• Liaison office: For non-commercial activities (prospecting, studies)

Our team analyzes your situation to recommend the most advantageous structure.

No, Moroccan legislation allows foreign investors to hold 100% of the capital of a Moroccan company in most sectors. There are a few exceptions in strategic sectors where Moroccan participation may be required.

Nerra Law Firm verifies sectoral restrictions for you and guides you towards the best ownership structure for your activity.

The standard timeframe for creating a company in Morocco varies between 2 and 4 weeks, depending on several factors:

• Availability of required documents
• Speed of bank account opening
• Complexity of legal structure
• Responsiveness of relevant administrations

With Nerra Law Firm's support, we optimize this timeframe through our expertise and relationships with administrations.

The Moroccan tax system applies differentiated rates according to activity:

• Standard rate: 31% for companies with net profit exceeding 100 million MAD
• Reduced rate: 20% for companies with profit below 100 million MAD
• Specific sectors: Preferential rates for agriculture (20%), export (17.5%), free zones (0% to 8.75%)

Nerra Law Firm helps you legally optimize your tax structure.

Yes, Morocco has several free zones offering significant tax advantages:

• Tanger Free Zone (TFZ)
• Atlantic Free Zone (Kenitra)
• Dakhla and Laayoune free zones
• Nador port free zone

Benefits: Total corporate tax exemption for 5 years, then reduced rate of 8.75%; VAT exemption; simplified customs procedures.

Morocco has signed over 60 double taxation treaties with various countries, including:

• European countries: France, Germany, Spain, Italy, Belgium, etc.
• Gulf countries: UAE, Qatar, Saudi Arabia, Kuwait
• Asian countries: China, India, South Korea
• African countries: Senegal, Ivory Coast, Tunisia, etc.

These treaties avoid double taxation and facilitate cross-border investments.

Exporting companies benefit from an advantageous tax regime in Morocco:

• Reduced corporate tax rate of 17.5% on export turnover
• Total corporate tax exemption for the first 5 years for exports
• VAT exemption on export sales
• Possibility of VAT recovery on local purchases

The Moroccan VAT system includes several rates:

• Standard rate: 20%
• Reduced rate: 14% (transport, energy)
• Super reduced rate: 10% (hotels, restaurants)
• Minimum rate: 7% (basic necessities, medicines)
• Exemption: Exports, certain agricultural products

Declarations are monthly or quarterly depending on turnover.

Our local representation service allows foreign companies to have a permanent legal relay in Morocco without requiring constant physical presence. We act as legal representative for:

• Managing relations with Moroccan administrations
• Receiving and processing official correspondence
• Monitoring legal and tax obligations
• Representing your company in administrative procedures
• Coordinating with your local partners

This service is particularly useful for foreign SMEs wishing to test the Moroccan market before investing heavily.

Absolutely. Nerra Law Firm offers ongoing support that goes well beyond simple formation:

• Recurring accounting and tax assistance
• Management of general meetings and statutory amendments
• Labor law advice and personnel management
• Negotiation and drafting of commercial contracts
• Legal and regulatory sector monitoring
• Dispute resolution and mediation

We become your trusted legal partner for your long-term development.

Our team is multilingual to better serve our international clientele. We communicate fluently in:

• French (main business language in Morocco)
• Arabic (official language)
• English (for Anglo-Saxon clients)
• Spanish (proximity with Spain)

All our documents can be prepared in the language of your choice.

The first consultation with Nerra Law Firm follows a structured process:

• Step 1: Initial contact by email or phone to present your project
• Step 2: Free initial meeting (30 minutes) to assess your needs
• Step 3: Detailed proposal of our services and fees
• Step 4: Signing of a fee agreement
• Step 5: Launch of the mission with a precise action plan

The initial consultation can be done in person, by video conference or by phone according to your preference.

Our fees are adapted to the nature and complexity of each assignment:

• Fixed fee: For standard assignments (company formation, standard contract drafting)
• Hourly: For ad hoc advice and consultations
• Monthly subscription: For local representation and ongoing support
• Success fee: For certain M&A operations or litigation

A detailed quote is always provided before starting any assignment. Payment by bank transfer, possibility of installment for major projects.

Yes, foreigners can freely acquire and own real estate in Morocco, whether residences, commercial premises or land. The only restrictions concern agricultural areas where special authorization may be required.

Nerra Law Firm supports you in all real estate transactions: property title verification, negotiation, deed drafting and registration.

Morocco has a solid legal framework for intellectual property protection:

• Trademarks: Registration with OMPIC (Moroccan Office of Industrial and Commercial Property)
• Patents: Protection of inventions for 20 years
• Copyrights: Automatic protection, possibility of deposit with BMDA
• Designs and models: Protection up to 25 years

Morocco is a signatory to major international conventions (WIPO, Paris Convention, Madrid Agreement).

The Moroccan Labor Code governs employer-employee relations with protective provisions:

• Mandatory employment contract (permanent, fixed-term, project contract)
• Legal working hours: 44 hours/week (48h for certain sectors)
• Paid leave: 1.5 days per month of work (18 days/year minimum)
• Minimum wage (SMIG): approximately 3,000 MAD/month
• Mandatory social protection via CNSS

Our firm assists you in drafting employment contracts and social compliance.

Hiring foreign staff in Morocco requires work authorization issued by ANAPEC (National Agency for Employment and Skills Promotion):

• Prior authorization request by the employer
• Justification of expertise not available locally
• Compliance with foreign worker quota (generally 10% of workforce)
• Obtaining a work visa from the Moroccan consulate
• CNSS registration

Nerra Law Firm manages all these administrative procedures for you.

Any company established in Morocco must comply with several recurring obligations:

• Accounting: Regular keeping of accounting books according to Moroccan accounting plan
• General meetings: Annual ordinary GM within 6 months following year-end
• Tax declarations: Corporate tax, VAT, income tax (withholding), professional tax
• Social declarations: CNSS, AMO, monthly staff declarations
• Legal deposit: Filing of annual accounts with commercial court

Our support service helps you maintain permanent compliance.