What is the business domiciliation in Morocco?

The domiciliation consists of choosing as the registered office of a company (called domiciled) the address of another company (called domiciliary).

This involves giving the domiciled a legal address without it actually being there. This address is therefore legally considered as the head office of the domiciled company vis-à-vis all administrations and third parties: Tax administration (Directorate General of Taxes), National Social Security Fund, Customs Administration, Commercial Court as well as as all of the company’s customers and suppliers.

• Legal requirement: Every business needs a registered address.
• Documentation necessity: Address must appear on all company documents.
• Image and branding: Address choice impacts company’s public perception.

• 2003: Ministry of Justice Note N°1923 established initial regulation, allowing domiciliation for a maximum of six months.
• 2019: Law N°89-17 (Dahir N°1-18-110, January 09, 2019) legally integrated domiciliation into the Commercial Code, setting obligations for involved parties.
• 2021: Decree 2.20.950 (June 25, 2021, published August 9, 2021) detailed obligations and defined the standard domiciliation contract.

• Domiciliation contract: Signed by both parties, based on a decree model, and renewable.
• Obligations of the domiciled:
  • Notify the domiciliary of personal address and activity changes (if an individual).
  • Declare changes in legal form, name, objectives, managers’ details, and authorized representatives (if a legal entity).
  • Provide necessary registers and documents to the domiciliary.
  • Inform the domiciliary about potential litigations or business matters.
  • Notify authorities about the end of domiciliation.
  • Authorize the domiciliary to receive notifications on their behalf.
  • Indicate domiciled status on all business documents.
• Obligations of the domiciliary: [Not specified in provided text].

• Provide domiciled with equipped premises for communication, meetings, and document storage.
• Verify identity of domiciled individuals with ID copies and legal entities with registration certificates.
• Maintain and update documents related to company activity.
• Store identity verification documents for five years post-domiciliation.
• Register domiciliation in the commercial register.
• Maintain a file on each domiciled person, including personal and contact information.
• Report annually to authorities the list of domiciled persons.
• Notify authorities of undelivered tax service letters to domiciled.
• Inform court clerk of domiciliation contract termination.
• Share contact information of domiciled with authorities.
• Ensure confidentiality of domiciled individuals’ information and data.
• Sanctions for non-compliance: Domiciliary is jointly liable for tax debts of the domiciled.

To become a domiciliation agent, you need to own or lease the premises you offer, be current with taxes, have no court convictions, and not be legally barred from business. You also must file a declaration for approval with the appropriate authority.