Tax, accounting, company law and investing in Morocco: our analysis to inform your decisions.
A law reforming integration internships that applies to contracts signed since January 2025, a new paid public holiday from 31 October, a deadline for security firms: the recent texts that bind employers, and a few misconceptions to correct.
5 min read
Transport, travel, meal and entertainment allowances: some allowances escape tax and contributions, provided they cover genuine business expenses and stay within ceilings. A 2025 order clarified the CNSS rules.
3 min read
Since social protection was made universal, self-employed workers and liberal professions are covered by compulsory health insurance (AMO), managed by the CNSS. Who is covered, how contributions are calculated, entitlements and obligations.
2 min read
Every Moroccan company keeps its accounts under the General Accounting Standards Code and its chart of accounts. How the chart is organised, how to read an account number and why it shapes the financial statements.
3 min read
Withholding taxes extended to large companies, withholding on rent, the social solidarity contribution extended, mandatory electronic accounting, new audit rules: the 2026 Finance Act measures to know, tax by tax.
4 min read
Before a foreign employee can work in Morocco, their contract must be approved by the ministry in charge of employment. The steps, exemptions, timeframes and the employer's obligations.
3 min read
A Moroccan company can set up a subsidiary, acquire a stake or open a branch abroad without prior authorisation, within certain limits. Ceilings, conditions, the start-up regime and follow-up obligations.
3 min read
The 2026 general instruction on foreign exchange operations raises several ceilings and simplifies procedures for companies, start-ups, individuals and foreign residents. The main measures and what they change in practice.
3 min read
The most common company form in Morocco, the limited liability company suits a sole entrepreneur as well as several partners. How it works, its advantages and the clauses to watch.
3 min read
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