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Morocco - Apply For Inheritance Tax

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Procedure[edit]

Article 49 allows couples to draw up a document separate from the marriage contract to govern the management of property acquired during the marriage.social norms restrict womens property rights in practice, and it is not common in Morocco for women to own land.

The children of a mans daughters as well as those of his sons may now inherit from him.Previously, only the grandchildren on the sons side were eligible for inheritance from their grandfather.


According to the Maliki Muslim laws as interpreted in Morocco, sisters inherit less than half of their brothers' share of inheritance.If there is no male heir, the daughter still does not get the full inheritance, and part of her parents' estate goes to her uncles and aunts However, women are still disadvantaged in a number of inheritance situations, with daughters typically receiving half the amount set aside for sons. Moreover, women, especially in rural areas,often give up their already unequal share of inheritance to male relatives.


The only changes regarding inheritance in the 2004 revision of the CSP concern the rights of the children of a deceased mother to inherit from the maternal grandparents in the same way as children of a deceased father. Laws that forbid a non-Muslim Moroccan wife from inheriting from her Muslim husband remain intact.


The main laws regulating inheritance are the Moroccan Civil Code,Moroccan family law.(Articles 49 of 2004). Inheritance in Morocco is prescribed for in Law No. 70.3, articles 321 to 395. These articles, and other family laws, are applicable to the following individuals ONLY in Morocco.


  • All Moroccan nationals, including those holding dual nationality.
  • Refugees, including those who are stateless (in accordance with the Geneva Convention on the Status of Refugees, adopted on 28 July 1951).
  • Relationships in which one of the individuals is a Moroccan national.
  • Relationships between two Moroccan nationals, in which one of the individuals is Muslim.


A foreigner may dispose of assets in Morocco by means of a will, charity, or donation to whomever he/she chooses, provided that the disposal is in writing, and follows all the regulatory procedures including the registering of real property with the land registry, following payment of the necessary fees. You may have to pay Inheritance Tax in Morocco if someone who died fall in the above category and he/she has given you a gift while still alive.


  • Fill in the form and tell Customs and Exercise Administration that NO INHERITANCE TAX is due on the estate of the deceased if you don't fall in the above category of people.
  • Fill in the form if Inheritance Tax is due on the estate. You may need to send other forms at the same time.


You or your solicitor will need to send the forms with your application for probate (grant of representation).

The executor of a will or administrator of an estate usually has to pay Inheritance Tax by the end of the sixth month after the person's death.

You can pay Inheritance Tax in installments over 10 years on things that may take time to sell, eg property and some types of shares.


The inheritance tax rate varies depending on the relationship of the heir to the deceased (decedent). Each Prefecture may determine this rate, and if the heir is a distant relative or friend the inheritance tax rate will be much higher than if the heir is a spouse or child of the decedent.


If there is no will, or other written contract, then foreign-owned real estate located in Morocco remains held as owned by the foreigner, as shares of an inheritance, and no other individual has the right to acquire ownership.


All shares must be distributed equally between the heirs, which include the descendants of the deceased foreigner, and also his/her spouse, so long as an agreement to this effect, which is separate to the marriage contract, has been made.


These shares can only be legally retained by the heirs if a certificate indicating each share has be issued by the competent court; however, in the event that one or more of the heirs wishes to sell the property, even if the other heirs object, then the property must be sold by the court, and the proceeds must be distributed equally between the heirs.


Another consideration the state government will make when determining the inheritance tax rate, will be the fair market value of the property being transferred. Fair market value is not what it would cost to replace the property, but what you would be able to sell the property for if needed.


Your heirs may receive tax exemptions for taxes that have already been paid on the property and it is important to have all documents in a readily accessible location to prove that little or no debt is owed upon your death. If any of the inheritance has been designated for charitable organizations your heirs will not be held accountable for paying an inheritance tax on this portion of the estate.



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Required Documents[edit]

  • Proof of identity document/passport
A copy of certificate of incorporation.
  • List of income earned from employment or annual income from rewards.
  • Tax Clearance Certificates Letter of application for registration,
  • identity/passport together with the temporary identity document/passport
  • Proof bank statement
  • Affidavit to justify the absence of the
  • bank stamp that confirms the account holder's name .
  • account number, account type, and branch code;
  • Proof of residential address,
  • residential address;



Office Locations & Contacts[edit]

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : adii@douane.gov.ma

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000



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Eligibility[edit]

  • All Moroccan nationals, including those holding dual nationality are Eligible.
  • Refugees, including those who are stateless (in accordance with the Geneva Convention on the Status of Refugees, adopted on 28 July 1951).
  • Relationships in which one of the individuals is a Moroccan national.
  • Relationships between two Moroccan nationals, in which one of the individuals is Muslim.



Fees[edit]

Explain the fees structure which is required for obtaining the certificate/document.



Validity[edit]

valid for 1 year



Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

processing takes 60 days



Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

  • In accordance with article 332 on the stipulations of family laws, inheritance by foreigners is subject to the personal laws applicable in their country of nationality.
  • A foreigner may dispose off assets in Morocco by means of a will, charity, or donation to whomever he/she chooses, provided that the disposal is in writing, and follows all the regulatory procedures including the registering of real property with the land registry, following payment of the necessary fees.
  • If there is no will, or other written contract, then foreign-owned real estate located in Morocco remains held as owned by the foreigner, as shares of an inheritance, and no other individual has the right to acquire ownership.
  • A foreigner need not be present in Morocco in order for the will to be released
  • There can be no inheritance between spouses if one spouse is a Muslim and the other is a non-Muslim (or whomsoever the Shariah prohibits relationships with.)
  • The court located in the same area as the property to be inherited can appoint a trustee on behalf of the minor in order to manage and supervise his/her affair.



Required Information[edit]

  • Surname,or name of company in capital letters
  • Address
  • The marriage contract,
  • Moroccan law of Contracts.
  • inheritance agreement.
  • Your reference Number (if any)
  • Your phone number
  • Any other names the deceased was known by
  • Date of birth
  • Name of settlement



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Need for the Document[edit]

No inheritance taxes are levied in Morocco.

The transfer of immovable property is subject to a 20% withholding tax but gifts of real property between parents and children are exempt from taxation.

The inheritance of real estate owned by foreigners in Morocco is not subject to Moroccan law, unless one of two married individuals is Moroccan, or the individual is a refugee.

Inheritance in Morocco is prescribed for in Law No. 70.3, articles 321 to 395. These articles, and other family laws, are applicable to the following individuals:

  • All Moroccan nationals, including those holding dual nationality.
  • Refugees, including those who are stateless (in accordance with the Geneva Convention on the Status of Refugees, adopted on 28 July 1951).
  • Relationships in which one of the individuals is a Moroccan national.
  • Relationships between two Moroccan nationals, in which one of the individuals is Muslim.



Information which might help[edit]

Enter other informations which might help



Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External Links[edit]

http://www.globalpropertyguide.com/Middle-East/Morocco/Inheritance

http://www.moroccansands.com/morocco-property-taxes.php

http://www.propertyshowrooms.com/morocco/property/morocco-property-tax.asp

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