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Articles on regulation in Morocco: data protection, exchange office, company law, payment deadlines.
IGOC 2026: 4 exchange statuses in Morocco (resident, non-resident, MRE, foreign resident). Bank accounts, transfers, investments and obligations by status.
IGOC 2026: dividend transfer guarantee, profit repatriation and disposal proceeds for foreign investors in Morocco. Conditions, documents and procedure.
6 essential criteria for choosing a chartered accountant in Morocco, red flags to avoid and 10 questions to ask before signing the engagement letter.
External borrowings in Morocco: foreign currency loans, export trade credits, MRE mortgage loans and IGOC 2026 obligations.
Exchange regime for Moroccan investment abroad: conditions (3 years, statutory auditor), 200 MDH ceiling, ADD startups 10 MDH, employee shareholding IGOC 2026.
Exchange regime for foreign investment in Morocco: transfer guarantee, foreign currency financing, disposal, liquidation and IGOC 2026 updates.
Current transfers from Morocco: foreign employee salaries, investment income, social contributions, pensions and miscellaneous transactions IGOC 2026.
E-commerce allowance in Morocco 2026: 20,000 MAD for individuals, 2 MDH for ADD-labeled startups, 5 MDH for companies. International payment card and obligations.
Exchange obligations for Moroccan exporters: repatriation within 150 days, foreign currency accounts (70%), foreign contracts and IGOC 2026 updates.
Exchange obligations for importers in Morocco: PortNet bank domiciliation, settlement deadlines, import file clearance and IGOC 2026 sanctions.
Foreign travel allowances 2026: 500,000 MAD personal ceiling, 1.5 MDH business, studies 15,000 MAD/month. Ceilings, procedures and IGOC updates.
Form a company in Morocco as a non-resident: 100% foreign capital, remote setup, taxation, repatriation of dividends. 2026 chartered-accountant guide.
Comprehensive guide to exchange control regulations in Morocco 2026: IGOC, core principles, authorized transactions, role of the Exchange Office and bank delegation.
Business insolvency in Morocco (Loi 73-17): prevention, safeguard proceedings, judicial restructuring and judicial liquidation. Complete guide.
Commercial lease in Morocco: right to renewal (Dahir 1955), rent revision, eviction indemnity, termination and commercial property rights.
Cheque in Morocco: validity requirements (Art. 239-328), provision, certification, bounced cheques, criminal penalties and regularization procedure.
Bill of exchange and promissory note in Morocco (Art. 159-238 Commercial Code): mandatory particulars, endorsement, aval, payment and legal recourse.
Free management (lease-management) in Morocco: conditions (Art. 152-158 Commercial Code), obligations, joint liability and contract termination.
Business goodwill pledge in Morocco (Art. 106-133 Code de Commerce): scope, registration with the commercial registry, creditor ranking and enforcement.
Business goodwill in Morocco: tangible and intangible elements, sale and transfer (Art. 79-103), valuation, formalities and registration duties.
Commercial registry in Morocco: registration, modifications, deregistration and role of OMPIC. Complete guide to Code de Commerce (Art. 37-74).
Merchant in Morocco: definition (Art. 6 Loi 15-95), commercial acts, legal obligations (commercial registry, accounting), commercial capacity and penalties.
Foreign currency accounts in Morocco: who can open, authorized credit/debit transactions, exporter accounts (70%), special accounts and IGOC 2026 obligations.
Categorized operator status in Morocco (Art. 17 IGOC 2026): business travel allowance 1.5 MMAD, e-commerce 1 MMAD, exporters 85%, ADII/DGI conditions and procedure.
CNDP obligations for foreign companies in Morocco: territorial scope, representative, declarations, data transfers and cloud. Complete practical guide.
Complete breakdown of CNDP sanctions in Morocco: fines from 10,000 to 300,000 MAD, prison sentences, administrative penalties under Law 09-08.
Exchange Office allowances in Morocco 2026: personal travel 100,000 MAD base, business travel, studies 15,000 MAD/month, e-commerce, medical care. Full IGOC guide.
Form 2 (F2) of the Moroccan Exchange Office: definition, mandatory entries, role in investment convertibility and procedure for obtaining it from the bank.
Legal framework for cross-border personal data transfers in Morocco: Law 09-08, CNDP authorization, contractual clauses, sanctions.
Complete guide to CNDP declarations and authorizations in Morocco. Procedures, documents, timelines and exemptions for business compliance.
Complete guide to the CNDP and Law 09-08 in Morocco: business obligations, data subject rights, declarations, authorizations, and penalties. By Upsilon Consulting.
Legal forms of companies in Morocco: SARL (LLC, flexible), SA (300,000 MAD minimum), SAS (simplified). Compared by Upsilon chartered accountants.
Complete guide to switching from auto-entrepreneur to SARL in Morocco: legal thresholds, step-by-step process, detailed costs, tax pitfalls, and AE vs SARL comparison.
Complete guide to Morocco's 2023 Investment Charter: 4 grant schemes (common, territorial, sectoral, strategic), conditions, state conventions, and tax benefits.
Complete CNSS contribution table for Morocco 2026: employer rate 21.09%, employee 6.74%, caps, AMO, payslip example, penalties, and filing requirements.
Complete breakdown of SARL creation costs in Morocco in 2026: OMPIC, bylaws, RC, publications, hidden costs. Registration fees are exempt.
Legal framework for remote work in Morocco in 2026: employer and employee obligations, taxation, model remote work policy, and contract amendment clauses.
Physical inventory of fixed assets in Morocco: legal obligation under Law 9-88, blind count methodology, reconciliation, and discrepancy handling guide.
Public holidays in Morocco 2026: complete list of civil and religious dates, payroll impact, compensation rules, and employer obligations explained.
Contractual audit in Morocco: definition, difference from statutory audit, engagement process, ISA standards and engagement letter 2026
Complete guide to franchising in Morocco: legal framework, franchise agreement, DIP, Law 17-97, franchisor and franchisee obligations, steps to set up and taxation.
Prohibited agreements are commitments made by a PLC with its directors or shareholders that the law strictly forbids
Discover the 7 accounting principles in Morocco, essential for reliable financial reporting under the Moroccan General Accounting Plan (PCG). Ensure transparency and compliance with national standards.
Investment in Morocco: beginner's guide to stocks, real estate, funds, and foreign investment. Strategy, risk tolerance, and Exchange Office regulations.
Starting a business in Morocco: avoid these 17 crucial mistakes in tax compliance, legal form, market research, and financial planning.
Morocco Finance Law 2024 explained: VAT overhaul, new corporate tax rates, tax amnesty measures, and direct impact on businesses. 12 key changes summarized.
Learn why an accounting procedures manual is essential in Morocco for legal compliance, tax risk prevention, and Law 9-88 requirements.
Legal Reserve : Expert legal advice for SARLs in Morocco on legal reserves and what are the requirement in moroccan law
Payment deadlines in Morocco explained: Law 69-21 rules, 60-day limits, fines up to MAD 250,000, and filing obligations. Essential guide for businesses.
Holding foreign assets as a Moroccan resident? IGOC rules, 3-month declaration deadline, exchange control regulations, and regularization options explained.
Dismissal is the decision taken by the employer to terminate an open-ended employment contract in Morocco.
The SAS (Simplified Joint-Stock Company) is a legal form of company introduced by Law No. 19-20 in Morocco
Morocco minimum wage 2026: SMIG is MAD 17.07/hour (MAD 3,414/month). Learn SMAG rates, seniority premiums, CNSS impact, and employer obligations.
SMIG and SMAG 2026 in Morocco: hourly rate 17.92 MAD, monthly amount, CNSS impact, employer obligations and penalties. Complete expert guide.
Statutory audit in Morocco: CAC mission, mandatory thresholds (SA, revenue > 50M MAD), ISA standards, auditor report and liabilities 2026
Foreign currency operations in Morocco: CGNC accounting treatment, exchange gains and losses, tax rules under the CGI, and Exchange Office regulations explained.
Accounting is the process of recording a business's transactions to track its profitability, assets and financial position...
A financial audit in Morocco is an independent examination of financial statements by a chartered accountant or statutory auditor to certify accuracy and fairness.
Setting up a company in Mohammedia requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Rabat requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Setting up a company in Tangier requires completing a number of formalities. Upsilon Consulting handles the formalities for you.
Setting up a company in Marrakech requires completing a number of formalities. Upsilon Consulting handles the procedures for you.
Social audit assesses the respect of social obligations within an entity. It allows you to measure your social risks and to cover them.
Transfer pricing in Morocco: arm's length principle, OECD methods (Cost Plus, CUP, TNMM), documentation, and advance pricing agreements. 2026 guide.
Judicial expertise in Morocco: registration process, specialties, expert obligations, Law 45-00, and Bill 44.22 amendments. Complete practical guide.
Landowners who carry out land development operations must be classified into two categories for VAT purposes.
Dismissal for gross misconduct in Morocco: grounds under Article 39, legal procedure, consequences for employees, and employer best practices.
Legal formalities: Our firm has a team of qualified legal specialists who can handle all formalities on your behalf.
The manager of an LLC (Limited Liability Company) is the person responsible for representing the company and ensuring its management.
A tax audit (or tax review) is a critical examination, conducted by an independent professional to assess the tax situation of a company.
Probation period legal framework in Morocco. The probation period is the period during which either party may terminate the contract without notice or compensation.
Hiring a foreign employee in Morocco: ANAPEC certificate, TAECHIR visa, CNSS registration, IR withholding, and CFC exemptions. Complete 2026 guide.
Risk mapping in Morocco: identify, assess, and prioritize operational, financial, legal, and strategic risks. Methodology, COSO framework, and implementation.
How to execute a capital increase. Increase by a cash input, contribution in kind, or by shareholders current account. Clarification!
Legal auditor in Morocco is mandatory for "sociétés anonymes" LTDs and any company when volume of sales (turnovers) is above 50 millions MAD
Bookkeeping in Morocco involves entrusting a qualified professional with the recording of your company's accounting entries
VAT in Morocco is a consumption tax that applies to all products and services. The standard rate is generally 20%.
Civil companies can be an ideal structure for a number of professions whose activities are of a civil nature.
Patents in Morocco: filing criteria, OMPIC registration, Paris Convention, PCT international protection, and Law 17-97 requirements. Protect your inventions.
OMPIC in Morocco, or the Moroccan Office of Industrial and Commercial Property, is an institution whose mission is to protect industrial property
Deficit explanatory statement in Morocco: legal basis, filing deadlines, penalties, red flags for tax audits, and best practices for drafting it.
Employee termination in Morocco: severance pay calculation (96-240h per year), notice periods, wrongful dismissal damages, and tax treatment. 2026 guide.
Intilaka program in Morocco: government-backed financing up to 1.2 million MAD at 2% interest. Eligibility, Tamwilcom guarantee, and application steps.
Preferential subscription right (PSR) in Morocco: definition, calculation, cancellation procedure under Law 17-95, and statutory auditor's role explained.
Fiscal representation in Morocco: the mechanics of solving the non-applicability of the VAT on imported services, and complying with Moroccan law.
Criminal liability of company directors in Morocco: misuse of assets, fictitious dividends, bankruptcy, and formation offences under Laws 17-95 and 5-96.
Transformation audit in Morocco: legal basis (Law 17-95), when mandatory, appointment procedure, report content, costs, and consequences. 2026 guide.
Converting an LLC into a PLC in Morocco is an operation decided by the partners. A contribution auditor must be appointed
Regulated agreements in Morocco: SA (Law 17-95) and SARL (Law 5-96) approval procedures, statutory auditor's role, consequences, and compliance guide.
Partners may transfer their shares. However, they must comply with certain rules that differ between a PLC and an LLC...
Collective proceedings are the measures taken to prevent business difficulties. They aim to protect creditors.
Public limited company (SA) in Morocco: minimum capital, shareholders, governance structure, incorporation steps, and tax regime under Law 17-95 explained.
Looking for a statutory auditor in Casablanca? Contact Upsilon Consulting, a chartered accounting and audit firm in Casablanca.
Chartered accountant in Casablanca — Upsilon Consulting, member of the Moroccan Institute of Chartered Accountants since 2011. Accounting, audit, tax advisory and business consulting in Morocco.
LLC (SARL) in Morocco: MAD 1 minimum capital, 1-50 partners, limited liability, and simple governance. Learn why 80% of investors pick this legal form.
How to write a business plan in Morocco: executive summary, market analysis, marketing strategy, and financial projections. Step-by-step expert guide.
Investing in Morocco: legal and tax framework for foreign investors. Investment charter, exchange regime, labor code, IP protection, and free trade zones.
Chartered accountancy in Morocco: how to become a chartered accountant, ISCAE program (DNEC), exclusive missions, fees and OEC registration. 2026 guide.