PRESENTATION
Morocco, a North African country belonging to the Maghreb, enjoys an economy in fullboom.
It is currently one of the most dynamic countries in the southern Mediterranean, attracting more and moreforeign investors.
European entrepreneurs will be able to enjoy a reliable and serious administrative system, based on theFrench model, which will allow them to develop their activity on the territory in optimal conditionsand in reduced terms.
SOCIETY CREATION
• There are no limitations regarding the number of shareholders. A single shareholder can besufficient and can also be manager / director of the company.
• Minimum capital required of 1,000.00.- MAD fully payable at the time ofthe constitution of the SARL
• Companies can be managed from another country. For example, all meetingsshareholder officers and managers can be held abroad.
TAXATION
• Moroccan policy tries to attract foreign investors through measureseconomic, institutional, legislative and regulatory:
* Tax reform to attract investment (October 1995 - Law "Investment Charter")
* Consolidation of the opening of its economy at an international level with, among others, thesigning of several free trade agreements and the application of agreementsinternational
• A company created in Morocco pays a tax or duty on profits of 30%.
* For 5 years, companies exporting products or services areexempt from corporation tax.
* For 5 years, artisan companies will pay a corporate taxreduced by 50%.
• In the same way, companies are not obliged to keep accounting but they dothey must file the annual return.
• Tax on dividends of 15%, royalties, 10%, interest 10%.
• Tax on fortune of 0%.