Legal security for the foreign investor·Convertibility regime: capital, dividends, rents and capital gains transferable abroad.Capital, dividends and gains transferable abroad.
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Kingdom of Morocco · Office des Changes
Your money enters Morocco: and can leave again, with guarantee.
One of the main advantages for the foreign investor is the convertibility regime. Foreign investments properly financed in foreign currency can, provided the tax and documentary requirements are met, be transferred abroad:
Invested capitalThe amount you brought in foreign currency can go back out when you divest, once the investment has been declared.
Dividends and profitsNet profits distributed by your Moroccan company, after local tax, are transferred to your account abroad.
Rental incomeRents from a property financed in foreign currency are transferable once the Moroccan taxes are paid.
Proceeds of the saleThe net price you obtain when you sell the asset, with the title and the sale properly documented.
Capital gainsThe difference between purchase and sale price, the appreciation itself, leaves with the proceeds.
Proceeds of a company liquidationWhat remains after closing the company, settling its debts and taxes, is transferable too.
How the guarantee is built
1Fund in foreign currencyTransfer from abroad into a convertible dirham account opened in your name by an authorised Moroccan bank.
2Declare the investmentThe investment is reported to the Office des Changes (within six months), with the bank certificate of the inflow.
3Keep every documentBank certificate, contracts, title, company deeds and tax receipts: this file is what makes every future transfer automatic.
4Transfer freelyYour bank executes the transfer of income, proceeds or capital abroad on presentation of the file: no prior authorisation.
That is why we recommend documenting the entry of foreign capital into Morocco correctly from day one. We set up the convertible account, file the declaration and keep the file for you.
General information under Moroccan foreign-exchange regulations (Office des Changes). Subject to compliance with tax and documentary requirements; not legal advice.
