Does KORTE LAW assist German companies with incorporation in Morocco?

Yes. KORTE LAW advises German and other European companies on company formation in Morocco, including the choice of legal form, the incorporation procedure and regulatory filings, working within the AMERELLER legal network.

Does KORTE LAW advise on green hydrogen projects in Morocco?

Yes. The firm advises on green hydrogen projects in Morocco, including offtake agreements, permitting and land issues, and project structuring for European investors.

Does KORTE LAW handle international arbitration involving Morocco?

Yes. The firm represents clients in international arbitration involving Morocco, including ICC proceedings, enforcement of arbitral awards and cross-border commercial disputes.

Does KORTE LAW advise on commercial agency termination in Morocco?

Yes. The firm advises principals and agents on commercial agency law in Morocco, including termination procedures, indemnity claims and questions under § 89b HGB for German principals.

Sector Expertise in Morocco: Automotive, Energy, Tourism, Banking, Tech

Foreign investment in Morocco concentrates in a handful of sectors, and each carries its own regulator, incentive regime and contract practice. We advise international companies in the sectors below with dedicated, regularly updated legal guides behind each entry — written by the lawyers who handle these matters in Rabat and Casablanca.

Where We Concentrate

Automotive & Aerospace Suppliers — plant set-up, free zones, supply contracts, incentives
Green Hydrogen and Renewable Energy & IPP — permitting, land, offtake, Law 13-09
Hotels & Tourism — development, management agreements, the 2030 horizon
Banking & Finance and Fintech — security packages, licensing, Bank Al-Maghrib practice
Insurance — ACAPS regulation for foreign insurers, brokers and corporate buyers
Technology, Cloud & AI and Engineering Nearshoring
Infrastructure & PPP and Public Procurement for foreign contractors and bidders
Mining — licences, the 2024–2026 reform, ESG

How Sector Work Runs

Sector mandates combine the corporate base — entity, contracts, employment, tax coordination — with the sector regulator's requirements and the incentive instruments of the Investment Charter. The guides linked above set out the framework per sector; in a mandate, the same lawyers apply it to your project.

In Morocco, company secretarial services — secrétariat juridique, or corporate housekeeping — cover everything that keeps a company in good standing after formation: general meetings, minutes, statutory registers, filings with the commercial register and OMPIC, and the beneficial-ownership register. We provide this as a continuing service for foreign parent companies that own a Moroccan SARL, SA or SAS, and for international law firms that need a reliable corporate-compliance provider for a client's Moroccan subsidiary. The work runs remotely for the parent — in English, German or French, with your legal department as our counterpart — while signatures, registry filings and notarial steps are handled by us on site in Rabat and Casablanca.

What We Cover

Annual approval of accounts and the ordinary general meeting, within six months of the financial year-end
Statutory registers and minute books, including the certified share register and pre-numbered minute books
Beneficial-ownership register (Registre des Bénéficiaires Effectifs): initial declarations and updates via OMPIC
Filings with the Registre de Commerce and OMPIC formalities, including publication requirements
Appointment and removal of gérants, directors and auditors, with the required majorities and filings
Share transfers, capital increases and reductions, conversions of company form and amendments of articles
Registered office changes and domiciliation arrangements under Law 89-17
A corporate calendar with deadline monitoring for every entity under our care
Coordination with your chartered accountant, the commissaire aux comptes and the Office des Changes
A corporate health check of existing registers, minutes and filings at the start of every engagement

The Legal Framework

The annual cycle is prescribed by Law 5-96 for the SARL and Law 17-95 for the SA, as amended by Laws 21-19 and 19-20 — which now permit videoconference board meetings for the SA — together with the Commercial Code (Law 15-95), whose Title VIII, added by Law 89-17, governs domiciliation. The beneficial-ownership register was created under Law 12-18 and is managed electronically by OMPIC; Law 53-05 and Law 43-20 govern electronic signatures and trust services for documents that no longer need wet ink.

The deadlines carry real sanctions. A gérant who fails to file required documents with the court registry faces imprisonment of one to six months or a fine under Article 108 of Law 5-96, and directors of an SA face equivalent exposure under Law 17-95. Most compliance failures we see are not substantive breaches but missed deadlines, unsigned minutes and unfiled changes — exactly what a maintained corporate calendar prevents.

How We Work

Every engagement starts with a corporate health check: we review the entity's registers, filings, minutes, articles, beneficial-ownership declarations, OMPIC records and domiciliation status, and where something is missing we deliver a remediation plan with a clear timetable.

The entity then moves onto an annual retainer covering the full compliance cycle — meetings, minutes, registers, filings, the corporate calendar — with ad hoc corporate changes such as manager appointments, share transfers or capital measures handled at an agreed scope as they arise.

Drafting, review and approvals run electronically with the parent company; where Moroccan law requires physical presence — court registry filings, notarial acts, bank formalities, original certified registers — we act from our own offices in Rabat and Casablanca. For the full legal detail, see our guide on the annual corporate compliance cycle of a Moroccan subsidiary.

What We Cover

Choosing the right legal structure: SARL, SA, branch, liaison office, or joint venture
Company incorporation at the Regional Investment Centre (CRI)
Foreign investment notification and registration with Office des Changes
Obtaining sector-specific licenses and regulatory approvals
Shareholders' agreements and governance frameworks
Local partner selection and joint venture structuring
Free zone setup (CFC, Tanger Med, industrial free zones)
Post-incorporation compliance: board resolutions, share transfers, capital increases

The Legal Framework

Foreign investment in Morocco is governed by the Investment Charter (Law 18-95, reformed 2022), which guarantees free transfer of profits and repatriation of capital for registered investments. The main corporate forms are the SARL (société à responsabilité limitée, minimum MAD 1 capital) and the SA (société anonyme, minimum MAD 300,000 capital, required for regulated activities and publicly listed companies). Company registration is processed through the CRI (Centre Régional d'Investissement), with a unified window that has significantly reduced setup timelines.

Branch offices of international companies are permitted but attract different tax treatment and may face restrictions in regulated sectors. Liaison offices are non-trading and cannot generate local revenue. Free zone entities benefit from IS exemption for the first 5 years and reduced rates thereafter.

How We Work

We handle the full setup process — from structure recommendation through to the first board meeting. We manage registration filings, draft all constitutional documents, advise on governance, and ensure the investment is properly registered with the Office des Changes to protect your right to repatriate returns. For complex or regulated entries, we coordinate with sector regulators and manage the full authorization timeline.

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Korte Law advises international companies and investors on commercial contracts governed by Moroccan and German law. Whether you are entering a distribution agreement, a supply contract, or a joint venture, we ensure your contracts are enforceable and aligned with local legal requirements.

What We Cover

Drafting and reviewing commercial contracts under Moroccan and German law
Distribution, agency, and franchise agreements
Joint venture and shareholders' agreements
Supply chain and procurement contracts
Service agreements and consulting contracts
Contract renegotiation and variation
Pre-contractual liability and heads of terms

The Legal Framework

Commercial contracts in Morocco are governed primarily by the Code des Obligations et Contrats (DOC, 1913) — Morocco's civil code — supplemented by the Code de Commerce (1996) for commercial relationships. For cross-border transactions, the choice of law clause and governing jurisdiction are critical: Moroccan courts will apply mandatory provisions of Moroccan law even when foreign law is chosen, particularly for contracts performed in Morocco.

For German-law contracts, we work within the BGB (Bürgerliches Gesetzbuch) and HGB (Handelsgesetzbuch), including the commercial agency provisions of §§ 84–92c HGB, which have extraterritorial implications for Moroccan agents of German principals.

How We Work

We take a practical, transaction-focused approach. We identify the key risk points in your contract structure, draft clear and enforceable clauses, and flag issues specific to Morocco — such as mandatory arbitration limitations, foreign currency payment restrictions, and enforceability of penalty clauses. We work in English, French, German, and Arabic, and our agreements are designed to hold up before Moroccan courts or international arbitration tribunals.

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Korte Law advises foreign investors and multinationals on Moroccan tax law — covering corporate income tax, withholding taxes, transfer pricing, and the tax implications of investment structures. We combine Moroccan tax expertise with cross-border experience to optimize your tax position while ensuring compliance.

What We Cover

Corporate income tax (IS) structuring and compliance advice
Withholding tax on dividends, royalties, and service fees
Tax treaty analysis (Morocco has DTAs with 50+ countries)
Transfer pricing documentation and audit defense
Free zone tax regimes (CFC, industrial free zones)
VAT obligations for international companies operating in Morocco
Tax due diligence for M&A transactions
Investment Charter incentives and sectoral tax exemptions

The Legal Framework

Moroccan taxation is governed by the Code Général des Impôts (CGI), which consolidates corporate tax (IS at 20–35%), personal income tax (IR), VAT (TVA at 20%), and registration duties. Morocco's Investment Charter (Charte de l'Investissement, Law 18-95 and its 2022 reform) provides significant tax incentives for qualifying investments, including IS exemptions, reduced withholding rates, and customs duty relief.

Morocco has concluded double taxation agreements with more than 50 countries — including Germany, France, and key Gulf states — which are critical for structuring cross-border payments. Transfer pricing rules under Article 213 of the CGI follow OECD guidelines, with documentation requirements triggered at MAD 50 million in related-party transactions.

How We Work

We work at the intersection of legal structuring and tax planning. We are not a tax advisory firm — we provide legal analysis of tax obligations and structure transactions to minimize tax exposure within compliant frameworks. We work alongside your accountants and tax advisors, and coordinate with Moroccan tax authorities when rulings or clarifications are needed. When disputes arise, we support audit defense and administrative appeals.

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Tax Compliance and Accounting Coordination

For foreign-owned Moroccan entities we also act as the single point of coordination for the recurring tax and accounting cycle: we align the corporate-law side — approvals, minutes, filings — with the work of established Moroccan chartered accountants and statutory auditors, review the legal dimension of tax positions, and keep your parent company’s legal and finance teams in one conversation in English, German or French. One counterpart instead of three.

Terms of Service

KORTE LAW Last updated: March 2026

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These Terms of Service ("Terms") apply to the use of the website korte-law.com (the "Website") and all related services, including the contact form, information pages, and any downloadable materials. By accessing and using this Website, you accept these Terms in full. If you do not agree to these Terms, you must not use the Website.

These Terms do not constitute the creation of a solicitor-client relationship, attorney-client privilege, or professional engagement unless and until a separate Engagement Letter is signed by both parties.

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To the fullest extent permitted by law, KORTE LAW disclaims all warranties, express and implied, including merchantability, fitness for a particular purpose, and non-infringement.

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To the maximum extent permitted under applicable law, KORTE LAW shall not be liable for any indirect, incidental, special, consequential, or punitive damages (including lost profits, data loss, or business interruption), even if KORTE LAW has been advised of the possibility of such damages.

KORTE LAW's total liability for direct damages arising from your use of the Website shall not exceed €100 (one hundred euros) or the amount paid by you to KORTE LAW in the preceding 12 months, whichever is greater.

Some jurisdictions do not permit the exclusion of certain warranties or limitation of liability, so these limitations may not apply to you.

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Unsolicited information (including legal advice) transmitted through the form may be reviewed but not retained for longer than necessary
KORTE LAW will not be liable for any claims or damages arising from the submission

If you wish to discuss a sensitive matter, please telephone or email us directly to establish a confidential engagement.

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Unless a formal Engagement Letter has been signed establishing a solicitor-client relationship, no information communicated through the Website is deemed confidential or privileged. Communications submitted through the Website may be monitored and are not protected by attorney-client privilege.

Once a formal engagement is established with a signed Engagement Letter, applicable professional confidentiality rules and attorney-client privilege will apply in accordance with the laws applicable to KORTE LAW's jurisdiction and the matter.

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These Terms are governed by and construed in accordance with the laws of Germany, without regard to its conflict-of-laws principles. You agree that any legal proceeding arising from these Terms shall be subject to the exclusive jurisdiction of the Berlin courts.

However, in accordance with the international nature of KORTE LAW's practice, disputes relating to the Website specifically may also be governed by applicable laws of the other jurisdictions in which KORTE LAW operates (France, Morocco) where applicable.

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If any provision of these Terms is found to be invalid, illegal, or unenforceable, that provision shall be modified to the minimum extent necessary to make it valid and enforceable, or if that is not possible, the provision shall be severed, and the remaining provisions shall remain in full force and effect.

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These Terms, together with our Privacy Policy, constitute the entire agreement between you and KORTE LAW regarding the use of the Website and supersede all prior agreements and understandings, whether written or oral.

14. Contact Information

For questions about these Terms or the Website, please contact:

KORTE LAW Kurfürstenhöfe, Spreeufer 5 10178 Berlin, Germany info@korte-law.com +49 157 377 44 265