Author: Westfield Law Firm

Adopted by the Government Council on 20 October 2026 and filed with Parliament on 23 October 2026, the draft Finance Bill (PLF) for 2027 contains a package of tax and customs measures that directly affect businesses: a new advance payment … lire la suite

E-invoicing is one of the most significant tax reforms of the decade for Moroccan businesses. The principle was laid down in the General Tax Code (Article 145-IX, from the 2018 Finance Act), but its practical rules depend on an implementing … lire la suite

Commercial contracts signed remotely, minutes of shareholder meetings, amendments, purchase orders: the dematerialisation of documents is now part of daily life for Moroccan businesses. One question is decisive in a dispute: what is the legal value of an electronic signature? … lire la suite

Announced for years by Article 29 of the 2011 Constitution, which refers to an organic law the task of setting the conditions and procedures for exercising the right to strike, the text is now in force in Morocco. Organic Law … lire la suite

Promulgated by Dahir No. 1-22-76 of 14 Joumada I 1444 (9 December 2022) and published in Official Bulletin No. 7152 of 15 December 2022, Framework Law No. 03-22 establishing the Investment Charter replaced the 1995 charter (Framework Law No. 18-95). … lire la suite

Sales CRM, online HR platforms, recruitment tools, e-mail marketing campaigns, employee video surveillance, cloud hosting abroad: nearly every Moroccan company, whatever its size, now collects and processes personal data belonging to its customers, prospects and employees. Yet many are unaware … lire la suite

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