Legal texts and investor resources

Morocco Business Law Library

A practical library of Moroccan business law topics for foreign investors. PDF links can be added later without connecting the site to a database.

Corporate law

Company Law in Morocco for Foreign Investors

Morocco company law guide for foreign investors: Limited Liability Company (SARL), Joint Stock Company (SA), company formation, shareholders, directors, governance and filings.

Tax

Morocco Tax Law and General Tax Code for Foreign Investors

Interactive Morocco tax law library: General Tax Code 2026, corporate tax, income tax, VAT, withholding taxes, registration duties, tax procedures, audits, sanctions and future tax circulars.

Investment incentives

Free Zones in Morocco

Legal and tax framework for Moroccan free zones, industrial acceleration zones and export-oriented investment structures.

Foreign exchange

Foreign Exchange Regulations in Morocco

Core rules on foreign currency flows, foreign investment reporting, repatriation of dividends, financing and cross-border payments.

Employment

Labor Code in Morocco

Employment law rules for hiring, contracts, working time, termination, social security and employer obligations in Morocco.

Real estate

Commercial Lease in Morocco

Legal issues around Moroccan commercial leases, premises, rent, renewal, termination, goodwill and investor premises.

Tax

Transfer Pricing in Morocco

Transfer pricing documentation, related-party transactions, tax audit risk and intra-group pricing for foreign investors.