Conseils & Actualités

Bounced check reform

Morocco Bounced Check Law Reform 2026: End of Automatic Imprisonment Under Law 71.24

Morocco’s commercial landscape underwent a significant transformation on January 29, 2026, when Law 71.24 entered into force, fundamentally altering the legal treatment of bounced checks. Published in the Official Bulletin, this reform modifies and supplements Law

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penalty tax 2026

Morocco Finance Law 2026: 2% penalty tax on untraceable real estate payments

Morocco’s Finance Law 2026 introduces a significant change in real estate transaction requirements through Article 133-III of the General Tax Code. Starting July 1, 2026, buyers and sellers who fail to document traceable payment methods for

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Morocco foreign exchange 2026

Morocco Foreign Exchange Regulation 2026: New Repatriation Rights for Foreign Investors

Morocco’s Office des Changes published the updated Foreign Exchange General Instruction (Instruction Générale des Opérations de Change – IGOC) 2026, effective January 2026. This regulatory update introduces meaningful liberalization measures that directly impact foreign investors operating

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Rental Tax Withholding

Morocco Introduces 5% Withholding Tax on Rental Income – Compliance Guide for Foreign Landlords

Finance Law 2026 establishes a new withholding tax obligation on rental payments in Morocco, affecting both foreign and domestic property owners. Starting July 1, 2026, corporate tenants and specified entities must withhold 5% from gross rental

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Customs Reform 2026

Morocco Customs Reform 2026: Import Duty Changes and Compliance Requirements for Foreign Investors

The Moroccan customs administration published Circular 6702/210 on December 26, 2025, implementing substantial modifications to import tariffs and customs procedures. These changes took effect on January 1, 2026, as part of Finance Law 2026’s trade policy

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Morocco Finance Law 2026

Morocco Finance Law 2026: M&A Tax Incentives and Corporate Restructuring Benefits for Foreign Investors

Morocco’s Finance Law No. 50-25 for 2026, promulgated by Dahir No. 1-25-67 in December 2025, introduces significant tax incentives for mergers, acquisitions, and corporate restructuring transactions. These reforms reduce transaction costs and clarify the tax treatment

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Morocco crypto law 2026

Morocco’s Draft Crypto-Assets Law (Bill 42.25): A Regulatory Gateway for Fintech Investors in 2026

After eight years of de facto prohibition, Morocco is reversing its position on cryptocurrency with the introduction of Bill 42.25 on digital assets. This legislative text, developed jointly by the Ministry of Finance, Bank Al-Maghrib, and

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IGOC 2026 Morocco

IGOC 2026: Morocco’s New Foreign Exchange Rules for Cross-Border Investors

On December 31, 2025, Morocco’s Office des Changes published the Instruction Générale des Opérations de Change 2026 (IGOC 2026), replacing the 2024 framework. This regulation introduces significant changes to foreign exchange controls that directly affect international

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Morocco Mining Investment 2025

Morocco Mining Investment 2025: New ESG Standards Reshape Critical Minerals Due Diligence

Morocco’s mining sector introduced comprehensive environmental, social, and governance requirements during the International Mining Congress (IMC Morocco 2025) held in Marrakech from November 24-26, 2025. Minister of Energy Transition Leila Benali unveiled the OTC Corridor framework,

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Morocco Climate Finance 2025: How the AIIB $200M Program Opens Project Financing Doors

On November 19, 2025, the Asian Infrastructure Investment Bank (AIIB) approved a $200 million sovereign loan to Morocco for climate resilience infrastructure. This financing, designated as Project No. 000885, supports Morocco’s implementation of its Nationally Determined

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