Business Law Firm specialized in legal and Tax advice
The limited liability company (SARL) remains by far the most widely used corporate form among economic operators in Morocco, whether family-owned SMEs or subsidiaries of international groups. Until a recent reform of Law No. 5-96 on general partnerships (SNC), limited … lire la suite
Published in Official Bulletin No. 7465 bis of December 16, 2025 and effective January 1, 2026, Finance Law No. 50-25 for the 2026 budget year closes out a tax reform cycle launched in 2023. For Moroccan companies, it ends the … lire la suite
Since January 1, 2025, Law No. 69-21 on payment terms has applied to almost all Moroccan companies, including smaller businesses with annual revenue above 2 million dirhams excluding tax. Phased in since 2023, this reform has substantially amended the Commercial … lire la suite
On August 24, 2026, Morocco’s Code of Civil Procedure inherited from the dahir of September 28, 1974 gives way to an entirely new text: Law No. 58-25 on civil procedure, enacted by dahir No. 1-26-07 and published in Official Bulletin … lire la suite
Morocco’s Tax Authority (Direction Générale des Impôts, DGI) reached a decisive milestone in 2026 in rolling out mandatory electronic invoicing. After several years of preparation, the reform is now entering its operational phase for the largest companies, ahead of a … lire la suite
Financing a company’s growth often means reassuring a creditor, whether a bank, a supplier or an investor, about the security of repayment. In Morocco, that security largely rests on the law of secured transactions over movable assets, thoroughly modernised since … lire la suite
Entrusting part of one’s authority to an employee or subordinate is a practical necessity, both for the head of a private company and for the head of a public institution. Yet two distinct legal tools make this possible: delegation of … lire la suite
Public contracts play a crucial role in Morocco’s economic and social growth. The term refers to all agreements concluded between the public administration, its establishments or local authorities and economic players, with the aim of satisfying needs for works, supplies … lire la suite
Introduction
Choosing the right legal structure is a crucial step for any business, especially for small and medium-sized enterprises (SMEs) in Morocco. The majority of Moroccan SMEs prefer the limited liability company (SARL) form, due to its simplicity and low
