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Establishing a Branch Office in Morocco
hanae belsakri
Writing By Hanane Belaskri

22.03.2023 | Bh Adviser | Morocco

Establishing a Branch Office in Morocco: Key Insights and Benefits

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Setting up a branch office in Morocco offers various advantages for businesses looking to expand their operations in this strategic location. Unlike a subsidiary, a branch office is not a separate legal entity but is still considered an autonomous unit within the corporate group.

This article will discuss the steps to establish a branch office in Morocco, its legal and tax considerations, and the benefits of opting for a branch office over a subsidiary.

Establishing a Branch Office in Morocco

Establishing a Branch Office in Morocco

Obtain a negative certificate:

This ensures that the chosen trade name is unique and not in use by any other company in the country.

Prepare minutes of the parent company:

Include details such as the Moroccan registered office, branch name, and legal representative.

Register with tax authorities and local business registry:

Submit the necessary documents within 15 days and complete the registration process.

Advertise in legal gazette and Official Bulletin:

This is a mandatory requirement for transparency.

Register the branch with CNSS and the foreign exchange office:

Ensure compliance with local regulations.

Branch Management in Morocco:

Appoint a manager:

The parent company should designate a manager who will be responsible for reporting back to the parent company.

Adhere to Moroccan labor law:

Employees in the Moroccan branch should have contracts that comply with the Moroccan Labor Code.

Legal Specificities of Branch Offices in Morocco:

ependency on the parent company:

Branch offices can execute contracts and meet obligations on behalf of the parent company.

Legal status:

Branch offices do not have their own legal personality and cannot claim ownership of assets and profits.

Parent company liability:

The parent company remains legally bound to its branch in the event of legal proceedings in Morocco.

Tax Considerations for Branch Offices in Morocco:

Corporate tax obligations:

Branch offices are considered as permanent establishments for tax purposes and must comply with corporate tax obligations.


Branch offices are subject to the common law regime for value-added tax.


Branches must maintain clear accounts, even though they do not have equity capital in legal terms

Advantages of Opening a Branch Office over a Subsidiary in Morocco:

a. Security for investors and partners:

The parent company can provide financial and material support to the branch office, increasing investor confidence.

Simplified administration:

No capital is required for a branch office, and there is no need for general meetings or an auditor.

Strategic location:

Morocco offers a high-potential market for businesses to expand into.

Easier management:

A legal representative can manage the branch, reporting to the parent company’s managers.

Simplified liquidation process:

The branch office can be closed with a decision from the parent company’s management, avoiding the complex procedures applicable to subsidiaries.

A branch office in Morocco offers a flexible and efficient option for businesses looking to expand their operations in this promising market. By understanding the legal, tax, and management aspects, as well as the advantages of choosing a branch office over a subsidiary, companies can make an informed decision that best suits their business needs.

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