SARL: most common for foreign investors, no minimum capital, 100% foreign ownership. SA: larger ventures, minimum capital MAD 300,000, board structure. Branch (Succursale): no separate legal entity, parent remains liable. Liaison Office: representative only, cannot conduct business.
Most activities require no specific licence. Regulated sectors requiring prior authorisation: Banking (Bank Al-Maghrib, Loi 103-12), Insurance (Code des Assurances), Mining (Loi 33-13), Telecommunications (ANRT, Loi 24-96), Food/Pharma (ONSSA/Ministry of Health), Real Estate Development (urban planning authority). Regulatory pre-screening recommended before committing to business activity.
Corporate income tax (IS): 20% on profits up to MAD 100M, 35% above (2024 reforms). VAT (TVA): 20% standard rate. Professional tax on business premises. Employer CNSS/AMO contributions. Morocco has double taxation treaties with Germany, France, UK, and US.
Capital repatriation guaranteed under Investment Charter (Loi-cadre 03-22) and IGOC 2024. Current account transactions generally free. Foreign currency accounts permitted. Comptes en dirhams convertibles available for foreign investors. Office des Changes compliance is essential — violations carry significant penalties.
CRI one-stop shops in each region. Free zones (Tangier, Kénitra) offer corporate tax holidays and customs exemptions. Casablanca Finance City (CFC) preferential regime for financial/professional services. Sector incentives for automotive, aerospace, renewables, and agribusiness.
Morocco’s Loi 09-08 enforced by CNDP. Requires registration of processing activities, consent/legitimate basis, adequate security, and restrictions on cross-border transfers. EU parent companies must coordinate GDPR and Loi 09-08 compliance.
Underestimating sector authorisation timelines; ignoring labour law from day one; missing beneficial ownership filing deadline (1 month from incorporation); failing to structure currency flows in advance.
Ready to enter the Moroccan market? Contact Korte Law →
Korte Law guides foreign companies through every step of entering the Moroccan market — from choosing the right legal structure to completing registration and obtaining the necessary authorizations. We are the preferred legal partner for German Mittelstand companies and multinationals entering Morocco for the first time.
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 foreign 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.
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.
Ready to enter Morocco? Speak to our team to get started.
Korte Law advises foreign 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.
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.
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.
For expert guidance on commercial contracts in Morocco or Germany, speak to our team.
Korte Law advises investors, developers, and lenders on energy projects in Morocco — one of Africa's most active markets for renewable energy. We provide legal support across the full project lifecycle, from regulatory approvals and land rights to offtake agreements and financing structures.
Morocco's energy sector is governed by Law 13-09 on renewable energies (as amended), which opened the market to private producers and enabled direct sales to large consumers. Law 40-14 established the National Electricity Regulatory Authority (ANRE), responsible for licensing and tariff regulation. The Moroccan Green Hydrogen Roadmap and associated decrees are rapidly creating a new regulatory layer for hydrogen and e-fuels production, with significant implications for land use, water rights, and export structures.
Foreign investment in energy projects is subject to foreign exchange regulations administered by the Office des Changes, requiring careful structuring of equity contributions, debt, and repatriation of returns.
We combine deep knowledge of Moroccan energy regulation with cross-border transaction experience. We advise on project structure, navigate the licensing process, and draft the contracts that hold a project together — from land rights through to offtake and financing. We regularly work alongside technical advisors, lenders' counsel, and local authorities to move projects from concept to financial close.
For expert guidance on energy projects in Morocco, speak to our team.
Korte Law advises employers on Moroccan and German employment law — from structuring the first hire to managing complex workforce matters. We assist foreign companies establishing operations in Morocco to navigate local employment requirements and protect their interests as employers.
Employment in Morocco is governed by the Labour Code (Loi 65-99), supplemented by sector-specific collective agreements. The code sets minimum standards for working hours, paid leave, notice periods, and severance — many of which cannot be waived by contract. Social security contributions are managed through the CNSS (Caisse Nationale de Sécurité Sociale), with mandatory enrollment for all employees.
Foreign nationals require work authorization from ANAPEC (Agence Nationale de Promotion de l'Emploi et des Compétences), with a preference requirement for Moroccan candidates unless the role requires specific expertise. Payroll must comply with income tax withholding under the Code Général des Impôts.
We advise employers — not employees — and take a compliance-first approach. We help you set up your employment structure correctly from the start, avoiding the common pitfalls that foreign companies face in Morocco: misclassification of workers, incorrect notice periods, and CNSS compliance gaps. When disputes arise, we represent employer interests in negotiations and before labor courts.
For expert guidance on employment law in Morocco, speak to our team.
Korte Law advises clients on international arbitration involving Morocco and the MENA region. We assist with drafting dispute resolution clauses, managing arbitration proceedings, and enforcing foreign awards — combining knowledge of Moroccan arbitration law with experience in ICC and ad hoc proceedings.
Arbitration in Morocco is governed by Law 08-05, which reformed the Code of Civil Procedure and introduced a modern framework for both domestic and international arbitration. Morocco is a signatory to the New York Convention (1958), enabling enforcement of foreign awards subject to limited public policy exceptions. The CIMAC (Centre International de Médiation et d'Arbitrage de Casablanca) is the primary local arbitration institution.
Moroccan courts have generally upheld international arbitration agreements and enforced foreign awards, although the process can take 12–18 months and requires proper authentication of award documents. For German-connected disputes, the DIS (Deutsche Institution für Schiedsgerichtsbarkeit) provides a well-established institutional framework.
We approach dispute resolution strategically — advising on clause drafting before disputes arise, and representing clients assertively when they do. We understand the procedural and cultural dynamics of arbitration in Morocco and how Moroccan courts approach enforcement. Our multilingual team handles cases in English, French, German, and Arabic, and we work with co-counsel in other jurisdictions when cross-border enforcement is needed.
For expert guidance on arbitration in Morocco, speak to our team.
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.
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.
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.
For expert guidance on tax law in Morocco, speak to our team.
Mr. Ahmed El Majdi is a member of the Bar Association of Rabat, Morocco.
He holds a Doctorate in Law and a Master's degree in Business Law.
He has specialized expertise in the field of financial institutions and business litigation.
Mr. Ahmed El Majdi is fluent in French and Arabic.
Mr Härke is a German-qualified lawyer and a member of the Bar Association of Hannover.
He studied law in Berlin and New York and has gained experience working for a German insurance group as well as a boutique law firm specialised in real estate transactions.
He advises you particularly with regard to real estate, insurance, and corporate law.
Mr Härke is fluent in English, German and Spanish.
Mr El Bacha holds a Master's degree in commercial law from the University of Rabat.
He is the author of various articles on comparative law and is familiar with both Moroccan and German law. His research focuses on all aspects of cross-border legal transactions.
He is fluent in French, German, English and Arabic.
Ms. Qassioui is handling cases across multiple fields, including corporate law, contract law and labor law.
Ms. Qassioui is Fluent in English, French, and Arabic and is well-equipped to handle complex legal matters across various sectors.
Ms. El Moualled is admitted to the Casablanca Bar.
She specializes in local and cross-border mergers and acquisition transactions, joint-ventures, and regulatory matters.
She is fluent in Arabic, French, and English.
Ms. Bouasria is admitted to Casablanca Bar.
She has an in-depth understanding of commercial litigation, employment disputes, and tax law.
She has provided advisory and litigation services to multinational companies with activities in Morocco.
She is fluent in Arabic, French, and English.
Mr. Milizia is a lawyer, admitted to practice in England & Wales, Italy, and Spain (Solicitor Regulation Authority, Albo degli Avvocati, Ilustre Collegio de Abogados).
Before his lawyer career, Mr. Milizia worked for the U.N. in New York and the European Commission in Brussels for the EU Competition DG.
He is fluent in Italian, English, Spanish, and French.
Mr Korte is a German and French lawyer (Rechtsanwalt & Avocat à la Cour) and manages the Morocco practice from Rabat.
Before starting as a lawyer, he gathered experience in international business law working for the Foreign Trade Division of the German Ministry of Economy, the MENA-OECD Investment Programme, and the ICC International Court of Arbitration in Paris.
He is fluent in English, French, German, and Arabic.
Ms Pagot is a member of the Bar Association of Marseille.
She graduated in Paris and gained experience working for the law firm Gide Loyrette Nouel in Paris.
She wrote her PhD thesis on Distribution Law and advises well-established companies as well as start-up businesses in Competition, Retail and Consumer Law.
Ms Pagot is fluent in French, English and Spanish.
KORTE LAW Last updated: March 2026
The controller responsible for data processing on this website is:
KORTE LAW Kurfürstenhöfe, Spreeufer 5 10178 Berlin, Germany
Email: info@korte-law.com Phone: +49 157 377 44 265
KORTE LAW maintains offices in Berlin (Germany), Paris (France), Rabat (Morocco), and Casablanca (Morocco). This privacy policy applies to all data processing activities conducted through our website korte-law.com, regardless of which office handles your inquiry.
When you use our contact form, we collect:
Purpose: To respond to your inquiry, assess whether we can assist you, and conduct internal conflict checks.
Legal basis: Article 6(1)(f) GDPR — our legitimate interest in responding to inquiries from prospective clients and business contacts, and Article 6(1)(b) GDPR where the inquiry relates to the initiation of a contractual relationship. Under Morocco's Loi 09-08, processing is based on Article 4 (legitimate interest of the controller and the necessity to perform pre-contractual measures).
Retention period: If your inquiry does not lead to a client engagement, we delete your data within six (6) months of our last communication, unless we are required to retain minimal identifying information for conflict-check purposes (up to three years, in line with §§ 195–199 BGB). If a mandate is formed, your data becomes part of the client file and is retained in accordance with statutory professional and tax retention obligations (§ 50 BRAO: six years; § 147 AO / § 14b UStG: up to ten years for billing records).
When you visit our website, your browser automatically transmits certain technical data to our server, including your IP address, date and time of access, pages visited, browser type, and operating system. This data is processed on the basis of Article 6(1)(f) GDPR (our legitimate interest in ensuring the security and functionality of our website) and is deleted after 30 days.
Our website uses cookies and similar technologies. Non-essential cookies are only set with your prior consent (§ 25(1) TTDSG; Article 6(1)(a) GDPR).
We use Google Analytics (provided by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland) to analyze website usage. Google Analytics uses cookies to collect anonymized usage data (pages visited, session duration, approximate location derived from a truncated IP address).
Where we use remarketing or advertising tracking pixels (e.g., from Google Ads, Meta/Facebook, or LinkedIn), these are activated only with your prior consent. Such tools may collect device identifiers and browsing behavior to display targeted advertisements.
When you first visit our website, a consent banner allows you to accept or reject non-essential cookies. You may modify your preferences at any time by clicking the cookie settings link in the website footer. Strictly necessary cookies (required for the basic functioning of the website) do not require consent (§ 25(2) TTDSG).
KORTE LAW operates offices in Morocco (Rabat and Casablanca). When your data is shared with our Moroccan offices for the purpose of processing your inquiry or managing a client engagement, this constitutes a transfer of personal data to a country outside the European Economic Area (EEA).
Morocco does not currently benefit from an EU adequacy decision under Article 45 GDPR. We therefore rely on EU Standard Contractual Clauses (SCCs) adopted by the European Commission pursuant to Article 46(2)(c) GDPR to ensure an adequate level of protection for your data. You may request a copy of these safeguards by contacting us at info@korte-law.com.
Additionally, Morocco's national data protection law (Loi 09-08, Dahir n° 1-09-15 of 18 February 2009) and its supervisory authority (Commission Nationale de contrôle de la protection des Données à caractère Personnel — CNDP) provide a regulatory framework for personal data protection in Morocco.
We may share your personal data with the following categories of recipients, where necessary:
Under the GDPR, you have the following rights:
Under Morocco's Loi 09-08, data subjects additionally have rights of access, rectification, and objection (Articles 7, 8, and 9 of Loi 09-08), which may be exercised by contacting us at the address above.
You have the right to lodge a complaint with a supervisory authority:
We implement appropriate technical and organizational measures to protect your personal data against unauthorized access, alteration, disclosure, or destruction, in accordance with Article 32 GDPR and Article 23 of Loi 09-08.
We may update this privacy policy from time to time to reflect changes in our data processing practices or legal requirements. The current version is always available on our website. We encourage you to review this page periodically.
This privacy policy is governed by the General Data Protection Regulation (EU) 2016/679 (GDPR), the German Federal Data Protection Act (BDSG), the German Telecommunications-Telemedia Data Protection Act (TTDSG), and, where applicable, Morocco's Loi 09-08 relative to the protection of natural persons with regard to the processing of personal data.
© 2026 KORTE LAW. All rights reserved.
KORTE LAW Last updated: March 2026
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.
All content on this Website, including text, graphics, logos, images, and software, is owned by KORTE LAW or its licensors and is protected by international intellectual property laws. Unauthorized copying, reproduction, distribution, or transmission of any content is prohibited without the prior written permission of KORTE LAW.
You may view and print content for your personal, non-commercial use only, provided you retain all copyright and proprietary notices.
KORTE LAW grants you a limited, non-exclusive, non-transferable license to access and display the Website and its content solely for lawful and legitimate purposes. This license does not permit:
The Website and all content thereon are provided on an "as-is" and "as-available" basis. KORTE LAW does not warrant that:
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.
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.
You agree to defend, indemnify, and hold harmless KORTE LAW, its officers, employees, agents, and licensors from and against any and all claims, damages, liabilities, and expenses (including reasonable attorneys' fees) arising from:
The Website may contain links to third-party websites. KORTE LAW does not endorse, control, or assume responsibility for the content, accuracy, or practices of third-party websites. Your use of third-party websites is at your own risk and subject to their terms of service and privacy policies.
When you submit information through our contact form, you acknowledge that:
If you wish to discuss a sensitive matter, please telephone or email us directly to establish a confidential engagement.
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.
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.
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.
KORTE LAW reserves the right to modify these Terms at any time without notice. Your continued use of the Website after modifications constitutes acceptance of the revised Terms. It is your responsibility to review these Terms periodically for changes.
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.
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
© 2026 KORTE LAW. All rights reserved.