Home / Expertise / Tax

Advice on Moroccan and international tax

Taxation in Morocco: make sure you have a complete picture to succeed in your tax strategy  

Morocco, like any other country, is subject to seemingly endless tax reforms. While a number of measures designed to stimulate investment and exports were launched in 2018, the changes expected by 2020 on  Moroccan taxation, appear less favourable since the third tax forum (Assises de la Fiscalité) held in the city of Skhirat. An increase in the tax burden is particularly to be expected. The proliferation of these measures, as well as the ambiguity of some texts (resulting in the current overhaul of the General Tax Code) make the Moroccan tax environment complicated and difficult to understand, both technically and in practice. While tax audits are on the rise (recruitment and the digital transformation of the general tax directorate have significantly improved the number of inspections), it is more vital than ever to define a tax strategy tailored to your business that can protect you against tax risks and even reduce your tax burden in Morocco. 

An ability to handle every component of your Moroccan tax strategy 

Our dedicated team, led by Marc Veuillot, who has been leading the Moroccan firmfor over 10 years and renowned for his excellence in the field, is organised into four departments (audit and advice, tax litigation, taxation of transfer pricing and wealth tax and personal tax) and covers all areas of taxation:  

  • general taxation of private and public companies;  
  • wealth tax and personal tax;  
  • taxation of settlement transactions; 
  • financial taxation;   
  • real-estate taxation;   
  • transfer price taxation; 
  • local taxes;  
  • alternative remuneration (stock options, profit-sharing, etc.).  

Our organisation – based on cooperation between our legal and tax advisors, experts in these various areas of taxation as well as experts in other areas of business law – ensures we have a comprehensive understanding of all your national and international issues. 

Ad-hoc advice or long-term support in Moroccan and international taxation 

Do your practices comply with applicable regulations? We can conduct a tax review of your situation and procedures to reduce or eliminate your risks. We will guide you as required in implementing the necessary corrective measures. Do you have an investment or restructuring project? We will advise and support you with your business creation projects, asset transfers, mergers and acquisitions or winding-up. Are you looking to secure your international operations with companies in your group? Our team of lawyers specialising in foreign exchange regulations and our tax specialists specialising in transfer pricing offer you support ranging from simple documentary compliance to negotiation of preliminary agreements with the Moroccan tax authorities. 

In case of tax pre-litigation or litigation, we will assist and defend you throughout the proceedings in your exchanges and negotiations with the Moroccan tax authorities, in most cases seeking to obtain an amicable agreement rather than taking the judicial route. 

Expertise recognised in Morocco and internationally 

Our expertise is based on a continuous exchange of information and experiences between the various CMS offices and our in-depth and constantly updated knowledge of the applicable regulatory framework. This guarantees the validity of our tax recommendations in Morocco and internationally.  

But the effectiveness of our commitment to you is also, and perhaps above all, the result of our long experience. We favour a pragmatic approach, rooted in our practical knowledge of case law and the very specific workings of the Moroccan authorities. Our advisors not only master the detail of tax legislation, but also and most importantly its potential applications.  

The local and international recognition enjoyed by CMS is also a significant asset in defending your interests.  

Read more Read less
Awards & Rank­ings


Show only
Cov­id-19: meas­ures taken in fa­vour of com­pan­ies
In ad­di­tion to its health emer­gency plan (see our art­icle "Mo­rocco: the leg­al frame­work for a state health emer­gency"), vari­ous meas­ures have been taken to sup­port busi­nesses and help them over­come the...
Mo­rocco : State health emer­gency
The King­dom of Mo­rocco has de­clared a state health emer­gency as from Fri­day, 20 March 2020 at 6 pm.Two texts have leg­ally im­ple­men­ted the state of emer­gency: De­cree-Law No. 2-20-292 of 23 March 2020 on...
25 March 2020
Law and reg­u­la­tion of Cov­id-19 tax re­lief in Mo­rocco
Value Ad­ded Tax N/A Cor­por­ate In­come Tax Mo­roc­can com­pan­ies and Mo­roc­can branches of for­eign com­pan­ies with a turnover of less than twenty mil­lion MAD may con­tact the Mo­roc­can Tax Ad­min­is­tra­tion to post­pone...
20 August 2019
Brave new world - eco­nom­ic sub­stance re­quire­ments in­tro­duced in the UAE
New reg­u­la­tions con­cern­ing eco­nom­ic sub­stance (Cab­in­et of Min­is­ters Res­ol­u­tion No.31 of 2019) (the “Reg­u­la­tions”) have been im­ple­men­ted in the UAE. The Reg­u­la­tions in­tend that all in-scope UAE en­tit­ies...
18 July 2019
Tax­a­tion in Mo­rocco
To­wards great­er tax fair­ness? In Mo­rocco, less than 1% of com­pan­ies alone fin­ance 80% of the cor­por­ate tax. We also ob­serve that 73% of the in­come tax is borne by em­ploy­ees only.This situ­ation isn’t...
16 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Data Pro­tec­tion The European Gen­er­al Data Pro­tec­tion Reg­u­la­tion raises at least two is­sues in par­tic­u­lar in this con­text. First: is pseud­onym­ous in­form­a­tion per­son­al data? Second: how can a “right...
11 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Rem­ed­ies: In Prin­ciple The ori­gin­al Bit­coin White Pa­per stressed the im­port­ance of trans­ac­tions not be­ing re­vers­ible. Ir­re­vers­ib­il­ity is a func­tion of Bit­coin, de­lib­er­ately de­signed to re­duce trans­ac­tion...
08 July 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Jur­is­dic­tion­al is­sues Many com­ment­at­ors note that true de­cent­ral­isa­tion im­plies that en­force­ment of ob­lig­a­tions must be ef­fected through the sys­tem. A per­mis­sioned sys­tem may in­clude con­ven­tion­al gov­ern­ing...
19 June 2019
An in­tro­duc­tion to the law of block­chain and dis­trib­uted ledger tech­no­lo­gies...
Block­chain and oth­er dis­trib­uted ledger tech­no­lo­gies (DLT) are ap­proach­ing the main­stream. Tech­no­logy com­pan­ies of­fer products for com­mer­cial pro­jects. IB­M's Block­chain Plat­form ref­er­ences “500+ cli­ent...
Leg­al 500 EMEA 2019
The 2019 edi­tion of the Leg­al 500 EMEA guide is out. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law firms’ rank­ings in France, Al­ger­ia and Mo­rocco France 5 in...
17 May 2018
Ar­ti­fi­cial In­tel­li­gence and Ro­bot­ics: From a La­bour and Tax Per­spect­ive...
Mod­ern in­form­a­tion tech­no­logy, in­tel­li­gent al­gorithms and pro­duc­tion ro­bots are strongly in­flu­en­cing the work­ing world in the 21st cen­tury. Every­day tasks are already be­ing per­formed by in­tel­li­gent al­gorithms...
02 November 2017
EU Frame­work for resolv­ing double tax dis­putes
The EU Eco­nom­ic and Fin­an­cial Af­fairs Coun­cil has ad­op­ted a Dir­ect­ive to cre­ate a new sys­tem to re­solve double tax­a­tion dis­putes between EU Mem­ber States. This meas­ure will af­ford tax­pay­ers a trans­par­ent...