Moroccan codes and laws, explained

Family · Civil

Family Code (Moudawana), Law No. 70-03

The Moudawana governs marriage and its dissolution, birth and its effects, legal capacity and legal representation, wills and inheritance. It places the family under the joint responsibility of both spouses and makes the best interests of the child the central criterion for the decisions of the family judge.

Dahir No. 1-04-22 of 12 Hijja 1424 (3 February 2004) promulgating Law No. 70-03 on the Family Code

PDF FR · AR

Civil · Business · Real estate

Dahir on Obligations and Contracts (DOC)

The Code of Obligations and Contracts (DOC) is the cornerstone of Moroccan private law. It defines the sources of obligations (contract, quasi-contract, tort, quasi-tort), the conditions of validity and the effects of contracts, civil liability, the ways in which obligations are extinguished, limitation periods and specific contracts (sale, lease, loan, agency, suretyship, civil partnership).

Dahir of 9 Ramadan 1331 (12 August 1913) forming the Code of Obligations and Contracts, as amended and supplemented

PDF FR · AR

Commercial · Business · Criminal

Commercial Code, Law No. 15-95

The Commercial Code defines traders and commercial acts and governs the trade register, the business (fonds de commerce), negotiable instruments (bills of exchange, promissory notes, cheques), commercial and banking contracts, and procedures for preventing and dealing with business difficulties.

Dahir No. 1-96-83 of 15 Rabii I 1417 (1 August 1996) promulgating Law No. 15-95 forming the Commercial Code, as amended in particular by Law No. 73-17 (Book V)

PDF FR · AR

Companies · Business

Law No. 17-95 on Public Limited Companies

Law 17-95 governs the public limited company (société anonyme, SA): incorporation, share capital, shares, management bodies (board of directors, or management board and supervisory board), shareholders' meetings, audit by statutory auditors, changes in capital, dissolution and directors' liability. Law 19-20 (2021) created the simplified joint-stock company (SAS) as a stand-alone form.

Dahir No. 1-96-124 of 14 Rabii II 1417 (30 August 1996) promulgating Law No. 17-95, as amended by Laws No. 20-05, 78-12, 20-19 and 19-20

PDF FR · AR

Companies · Business

Law No. 5-96 on the SARL, the SNC, the SCS, the SCA and the Joint Venture

Law 5-96 governs the limited liability company (SARL), by far the most common company form in Morocco, as well as the general partnership (SNC), the limited partnership (SCS), the partnership limited by shares (SCA) and the joint venture (société en participation). The SARL limits the partners' liability to the amount of their contributions and may have a single partner.

Dahir No. 1-97-49 of 5 Chaoual 1417 (13 February 1997) promulgating Law No. 5-96, as amended by Laws No. 21-05, 24-10 and 21-19

PDF FR · AR

Commercial · Business · Litigation

Law No. 53-95 establishing Commercial Courts

Law 53-95 creates the Commercial Courts and the Commercial Courts of Appeal, sets their subject-matter and territorial jurisdiction and establishes a procedure suited to business life (mandatory representation by a lawyer, reporting judge, short time limits).

Dahir No. 1-97-65 of 4 Chaoual 1417 (12 February 1997) promulgating Law No. 53-95

PDF FR

Employment · Business

Labour Code, Law No. 65-99

The Labour Code governs employment contracts, their suspension and termination, working conditions (working hours, leave, wages, health and safety), trade unions and staff representatives, collective bargaining, the labour inspectorate and the settlement of collective disputes.

Dahir No. 1-03-194 of 14 Rejeb 1424 (11 September 2003) promulgating Law No. 65-99 on the Labour Code, which entered into force on 8 June 2004

PDF FR · AR

Civil · Litigation · Commercial · Family

Code of Civil Procedure

The Code of Civil Procedure governs the commencement of proceedings, the jurisdiction of the courts, the preparation of cases, judgments, means of recourse (opposition, appeal, cassation, revision, third-party opposition), special procedures (summary proceedings, payment orders) and enforcement measures.

Dahir having the force of law No. 1-74-447 of 11 Ramadan 1394 (28 September 1974) approving the text of the Code of Civil Procedure, as amended and supplemented (a recast, Bill No. 02-23, is being finalised)

PDF FR

Administrative · Litigation

Law No. 41-90 establishing Administrative Courts

Law 41-90 gives the Administrative Courts jurisdiction over applications for annulment on grounds of excess of power, disputes relating to administrative contracts, actions for compensation for damage caused by the administration, and tax, electoral, pension and expropriation disputes.

Dahir No. 1-91-225 of 22 Rabii I 1414 (10 September 1993) promulgating Law No. 41-90, supplemented by Law No. 80-03 establishing Administrative Courts of Appeal

PDF FR

Real estate · Civil

Real Rights Code, Law No. 39-08

The Real Rights Code unifies the law of real property in Morocco: ownership, dismemberments of ownership (usufruct, easements, emphyteutic lease, surface right), real rights of Islamic origin (zina, guelsa, habous), security interests (mortgage, pledge) and formal requirements for deeds relating to real property.

Dahir No. 1-11-178 of 25 Hijja 1432 (22 November 2011) promulgating Law No. 39-08 on the Real Rights Code; to be read together with the Dahir of 12 August 1913 on land registration as amended by Law No. 14-07

PDF FR · AR

Commercial · Real estate · Business

Law No. 49-16 on Leases of Buildings for Commercial, Industrial or Craft Use

Law 49-16 replaced the 1955 Dahir on commercial leases. It requires a written lease, grants the tenant a right to renewal after two years of occupation, and regulates eviction and the related compensation, rent review, subletting and assignment of the lease.

Dahir No. 1-16-99 of 13 Chaoual 1437 (18 July 2016) promulgating Law No. 49-16

PDF FR · AR

Real estate · Civil

Law No. 67-12 governing contractual relations between landlords and tenants of premises for residential or professional use

Law 67-12 governs residential and professional leases (liberal professions): mandatory written contract, inventory of fixtures, capped security deposit, respective obligations of the parties, rent review, termination and eviction procedure.

Dahir No. 1-13-111 of 15 Moharram 1435 (19 November 2013) promulgating Law No. 67-12

PDF AR

Administrative · Real estate

Law No. 7-81 on Expropriation in the Public Interest and Temporary Occupation

Law 7-81 governs the procedure by which the State, local authorities or public institutions compulsorily acquire real property for a public-interest project, in return for fair and prior compensation, and organises the owner's recourse before the Administrative Court.

Dahir No. 1-81-254 of 11 Rejeb 1402 (6 May 1982) promulgating Law No. 7-81

PDF FR · AR

Arbitration · Litigation · Business · Commercial

Law No. 95-17 on Arbitration and Conventional Mediation

Law 95-17 modernises Moroccan law on domestic and international arbitration and on conventional mediation: arbitration agreement, constitution of the arbitral tribunal, procedure, award, application for annulment and exequatur, online arbitration, and mediation agreement.

Dahir No. 1-22-34 of 23 Chaoual 1443 (24 May 2022) promulgating Law No. 95-17, repealing Chapter VIII of the Code of Civil Procedure introduced by Law No. 08-05

PDF FR · AR

Criminal · Business

Criminal Code

The Criminal Code defines offences (felonies, misdemeanours, petty offences), penalties and the rules of criminal liability. In business criminal law, the most frequent charges are fraud, breach of trust, forgery, corruption and offences relating to cheques and companies.

Dahir No. 1-59-413 of 28 Joumada II 1382 (26 November 1962) approving the text of the Criminal Code, as amended and supplemented

PDF FR · AR

Criminal

Code of Criminal Procedure, Law No. 22-01

The Code of Criminal Procedure governs judicial police investigations, police custody, public prosecution and civil claims, judicial investigation, trial before the criminal courts, means of recourse and the enforcement of sentences. The recent reform strengthens the rights of the defence and alternatives to prosecution.

Dahir No. 1-02-255 of 25 Rejeb 1423 (3 October 2002) promulgating Law No. 22-01 on criminal procedure, as amended in particular by Law No. 35-11 and Law No. 03-23

PDF AR

Business

Law No. 09-08 on the Protection of Individuals with regard to the Processing of Personal Data

Law 09-08 regulates the collection and processing of personal data by businesses and public authorities, establishes the National Commission for the Control of Personal Data Protection (CNDP) and enshrines the rights to information, access, rectification and objection.

Dahir No. 1-09-15 of 22 Safar 1430 (18 February 2009) promulgating Law No. 09-08

PDF FR · AR

Administrative · Civil · Family · Criminal · Litigation · Employment

Constitution of the Kingdom of Morocco (2011)

The 2011 Constitution enshrines the separation of powers, the independence of the judiciary, access to the courts, the right to a fair trial, the presumption of innocence, the protection of property and freedom of enterprise, equality between women and men and the protection of the family.

Dahir No. 1-11-91 of 27 Chaabane 1432 (29 July 2011) promulgating the text of the Constitution

PDF FR

Civil · Commercial · Business

Law No. 31-08 enacting Consumer Protection Measures

Law 31-08 regulates relations between suppliers and consumers: duty to inform, unfair terms, distance selling and doorstep selling, consumer credit and mortgage credit, warranty and after-sales service. It gives consumers individual and collective means of action, in particular through consumer protection associations.

Dahir No. 1-11-03 of 14 Rabii I 1432 (18 February 2011) promulgating Law No. 31-08 enacting consumer protection measures

PDF FR · AR

Business · Commercial

Law No. 104-12 on Freedom of Prices and Competition

Law 104-12 lays down the principle of freedom of prices, prohibits anti-competitive agreements and abuses of a dominant position, subjects mergers to prior review and penalises restrictive trade practices (resale at a loss, resale price maintenance, refusal to sell). The Competition Council is responsible for its enforcement.

Dahir No. 1-14-116 of 2 Ramadan 1435 (30 June 2014) promulgating Law No. 104-12 on freedom of prices and competition, supplemented by Law No. 20-13 on the Competition Council

PDF FR · AR

Business · Commercial

Law No. 17-97 on the Protection of Industrial Property

Law 17-97 governs the protection of patents for inventions, manufacturing, trade or service marks, industrial designs, geographical indications and trade names. Titles are granted by OMPIC (Moroccan Industrial and Commercial Property Office); infringement is subject to civil and criminal sanctions.

Dahir No. 1-00-19 of 9 Kaada 1420 (15 February 2000) promulgating Law No. 17-97 on the protection of industrial property, as amended and supplemented by Laws No. 31-05 and No. 23-13

PDF AR

Business · Civil

Law No. 2-00 on Copyright and Related Rights

Law 2-00 protects literary and artistic works, software and databases, as well as the related rights of performers, producers and broadcasting organisations. It distinguishes perpetual moral rights from economic rights, which are limited in time, and penalises infringement.

Dahir No. 1-00-20 of 9 Kaada 1420 (15 February 2000) promulgating Law No. 2-00 on copyright and related rights, as amended and supplemented by Laws No. 34-05 and No. 79-12

PDF FR · AR

Business · Civil · Commercial

Law No. 43-20 on Trust Services for Electronic Transactions

Law 43-20 sets out the legal regime for electronic signatures, electronic seals, timestamping and trust services. It recognises the legal value of electronic documents and electronic signatures, with three levels (simple, advanced, qualified), and organises the accreditation of providers by the national authority.

Dahir No. 1-20-100 of 16 Joumada I 1442 (31 December 2020) promulgating Law No. 43-20 on trust services for electronic transactions, repealing and replacing Law No. 53-05 on the electronic exchange of legal data

PDF FR · AR

Business · Commercial · Civil

Law No. 21-18 on Security Interests in Movable Property

Law 21-18 modernises pledges: it allows non-possessory pledges over most present or future movable assets, creates a national electronic register of security interests in movable property for publicity and creditor ranking, introduces the security agent and makes it easier to enforce security, including through a forfeiture agreement (pacte commissoire).

Dahir No. 1-19-76 of 11 Chaabane 1440 (17 April 2019) promulgating Law No. 21-18 on security interests in movable property, amending the Dahir on Obligations and Contracts and the Commercial Code

PDF FR · AR

Business · Administrative

Framework Law No. 03-22 forming the Investment Charter

The Investment Charter sets the objectives of State policy on private investment and establishes a support system: investment grants (main scheme, specific schemes for strategic projects and for very small, small and medium-sized enterprises, a scheme for international expansion), and guarantees freedom to invest, the transfer of capital and equal treatment of investors.

Dahir No. 1-22-76 of 14 Joumada I 1444 (9 December 2022) promulgating Framework Law No. 03-22 forming the Investment Charter

PDF FR

Business · Commercial

Law No. 103-12 on Credit Institutions and Similar Bodies

The Banking Law defines credit institutions (banks and finance companies), organises their licensing and supervision by Bank Al-Maghrib, introduces participatory (Islamic) banks and payment institutions, and lays down customer protection rules: account agreement, professional secrecy, complaint handling, banking mediation.

Dahir No. 1-14-193 of 1 Rabii I 1436 (24 December 2014) promulgating Law No. 103-12 on credit institutions and similar bodies

PDF FR · AR

Civil · Business · Commercial

Law No. 17-99 on the Insurance Code

The Insurance Code governs the insurance contract (formation, disclosure of risk, payment of premiums, claims, limitation), compulsory insurance (land motor vehicles, hunting, construction), insurance companies and intermediaries. It is supplemented by Law 59-13 on takaful insurance and supervised by ACAPS (Insurance and Social Welfare Supervisory Authority).

Dahir No. 1-02-238 of 25 Rejeb 1423 (3 October 2002) promulgating Law No. 17-99 on the Insurance Code, as amended and supplemented in particular by Law No. 59-13 (takaful insurance)

PDF AR

Real estate · Civil

Law No. 18-00 on the Co-ownership of Built Property

Law 18-00 governs the co-ownership of buildings divided into units: private and common parts, co-ownership regulations, the owners' association, the general meeting, the property manager (syndic), service charges and works. Law 106-12 strengthened the rules on management, recovery of service charges and transparency.

Dahir No. 1-02-298 of 25 Rajab 1423 (3 October 2002) promulgating Law No. 18-00 on the co-ownership of built property, as amended and supplemented by Law No. 106-12

PDF FR · AR

Real estate · Civil

Law No. 44-00 on the Sale of Buildings Under Construction (VEFA, off-plan sales)

The VEFA regime governs the off-plan purchase of a home or commercial premises: reservation contract, preliminary contract, staged payments according to the progress of works, refund or completion guarantee, and final contract after completion. It protects buyers against defaulting developers.

Dahir No. 1-02-309 of 25 Rajab 1423 (3 October 2002) promulgating Law No. 44-00 supplementing the Code of Obligations and Contracts (DOC) (Art. 618-1 to 618-20), as amended and supplemented by Law No. 107-12

Real estate · Civil

Dahir of 12 August 1913 on Land Registration, as amended by Law No. 14-07

The land registration system governs the creation of land titles by the National Agency for Land Conservation, Cadastre and Cartography (ANCFCC). A land title is final and unassailable; rights in rem are enforceable against third parties only once registered. Law 14-07 modernised the procedure and strengthened legal certainty.

Dahir of 9 Ramadan 1331 (12 August 1913) on land registration, as amended and supplemented by Law No. 14-07 promulgated by Dahir No. 1-11-177 of 25 Hijja 1432 (22 November 2011)

PDF FR

Administrative · Real estate

Law No. 12-90 on Town Planning

Law 12-90 governs town planning instruments (urban development master plan, zoning plan, development plan, alignment order), the building permit, the occupancy permit and the certificate of conformity. Law 66-12 strengthened the monitoring of building sites and the penalties for unlawful construction.

Dahir No. 1-92-31 of 15 Hijja 1412 (17 June 1992) promulgating Law No. 12-90 on town planning, as amended and supplemented by Law No. 66-12 on the control and punishment of town planning and construction offences

PDF FR · AR

Real estate · Administrative

Law No. 25-90 on Subdivisions, Housing Estates and Land Divisions

Law 25-90 makes the creation of subdivisions and housing estates, as well as the division of landholdings, subject to prior authorisation. It governs the provisional and final acceptance of infrastructure works and the transfer of roads and utility networks to the municipality, and prohibits the sale of plots before provisional acceptance.

Dahir No. 1-92-7 of 15 Hijja 1412 (17 June 1992) promulgating Law No. 25-90 on subdivisions, housing estates and land divisions

PDF FR · AR

Real estate · Civil · Companies

Law No. 32-09 on the Organisation of the Notarial Profession

Law 32-09 reformed the modern notarial profession: conditions of entry, the notary's obligations, the form and evidential value of the notarial deed, the deposit of client funds with the Caisse de Dépôt et de Gestion (CDG), civil liability and discipline. It is relevant to any real estate or corporate transaction executed by notarial deed.

Dahir No. 1-11-179 of 25 Hijja 1432 (22 November 2011) promulgating Law No. 32-09 on the organisation of the notarial profession

PDF AR

Family · Civil · Administrative

Law No. 36-21 on Civil Status

Law 36-21 modernises the civil status system: an electronic national register, a civil and social identifier, registration of births and deaths, marginal notes of marriage and divorce, and the correction and reconstitution of records. It governs civil status litigation before the Court of First Instance.

Dahir No. 1-21-81 of 3 Hijja 1442 (14 July 2021) promulgating Law No. 36-21 on civil status, repealing Law No. 37-99

PDF AR

Family

Law No. 15-01 on the Care (Kafala) of Abandoned Children

Kafala is an undertaking to provide for the protection, education and maintenance of an abandoned child, as a parent would, without creating a parent-child relationship or inheritance rights. Law 15-01 sets out the declaration of abandonment, the requirements for the kafil (carer), the procedure before the guardianship judge and the monitoring of the child.

Dahir No. 1-02-172 of 1 Rabi II 1423 (13 June 2002) promulgating Law No. 15-01 on the care (kafala) of abandoned children

PDF FR · AR

Criminal · Family

Law No. 103-13 on Combating Violence Against Women

Law 103-13 defines physical, psychological, sexual and economic violence, increases the penalties for several offences under the Criminal Code, creates new offences (harassment in public spaces, forced marriage, expulsion from the marital home) and introduces protective measures for victims and dedicated support units.

Dahir No. 1-18-19 of 5 Jumada II 1439 (22 February 2018) promulgating Law No. 103-13 on combating violence against women

PDF FR · AR

Civil · Criminal

Dahir of 2 October 1984 on Compensation for Victims of Road Traffic Accidents

The 1984 Dahir establishes a special compensation scheme for victims of road traffic accidents: a statutory scale based on the victim's earnings and the minimum wage (SMIG), compensation for dependants in the event of death, an offer procedure by the insurer, and the involvement of the Road Accident Guarantee Fund where the driver is unknown or uninsured.

Dahir having the force of law No. 1-84-177 of 6 Muharram 1405 (2 October 1984) on compensation for victims of accidents caused by land motor vehicles

PDF FR · AR

Employment · Business

Dahir of 27 July 1972 on the Social Security Scheme (CNSS)

The 1972 Dahir establishes the compulsory social security scheme managed by the National Social Security Fund (CNSS): registration of employers and employees, contributions, family allowances, daily sickness and maternity benefits, invalidity, old-age and survivors' pensions, and penalties for failure to declare.

Dahir having the force of law No. 1-72-184 of 15 Jumada II 1392 (27 July 1972) on the social security scheme, as amended and supplemented on several occasions

PDF AR

Employment · Civil

Law No. 18-12 on Compensation for Workplace Accidents

Law 18-12 governs compensation for workplace accidents and commuting accidents: the employer's compulsory insurance, reporting of the accident, coverage of medical care, daily allowances, annuities in the event of permanent incapacity or death, and a conciliation procedure before the insurer followed by litigation before the Court of First Instance.

Dahir No. 1-14-190 of 6 Rabi I 1436 (29 December 2014) promulgating Law No. 18-12 on compensation for workplace accidents

PDF AR

Employment · Administrative

Law No. 65-00 enacting the Basic Medical Coverage Code (AMO)

Law 65-00 establishes compulsory health insurance (AMO), based on solidarity and managed by the CNSS for the private sector and the CNOPS for the public sector. Framework Law 09-21 of 2021 extends AMO to self-employed workers and vulnerable persons (AMO Tadamon) and paves the way for the extension of family allowances and pensions to all.

Dahir No. 1-02-296 of 25 Rajab 1423 (3 October 2002) promulgating Law No. 65-00 enacting the Basic Medical Coverage Code, supplemented by Framework Law No. 09-21 on social protection

PDF AR

Employment

Law No. 19-12 on the Working and Employment Conditions of Domestic Workers

Law 19-12 regulates the employment of domestic workers, who are excluded from the Labour Code: written contract, minimum age, working hours, weekly rest, leave, a minimum wage set by reference to the statutory minimum wage (SMIG), social protection and penalties for employers.

Dahir No. 1-16-121 of 6 Dhu al-Qadah 1437 (10 August 2016) promulgating Law No. 19-12 on the working and employment conditions of domestic workers

PDF FR · AR

Administrative · Litigation

Law No. 80-03 establishing Administrative Courts of Appeal

Law 80-03 creates the Administrative Courts of Appeal of Rabat and Marrakech, which hear appeals against judgments of the Administrative Courts. It governs the composition of these courts, mandatory representation by a lawyer, time limits for appeal and appeals in cassation before the Court of Cassation.

Dahir No. 1-06-07 of 15 Muharram 1427 (14 February 2006) promulgating Law No. 80-03 establishing administrative courts of appeal

PDF FR

Administrative

Law No. 31-13 on the Right of Access to Information

Implementing Article 27 of the Constitution, Law 31-13 grants every citizen the right to access information held by public administrations, local authorities, public institutions and elected bodies. It sets out the request procedure, response times, exceptions and appeals to the Commission on the Right of Access to Information and then to the Administrative Court.

Dahir No. 1-18-15 of 5 Jumada II 1439 (22 February 2018) promulgating Law No. 31-13 on the right of access to information

PDF AR

Administrative · Business

Law No. 55-19 on the Simplification of Administrative Procedures and Formalities

Law 55-19 requires public administrations to list and publish their procedures on the national portal, prohibits them from requiring documents not provided for, sets response times for applications for administrative acts and lays down the rule that silence on the part of the administration amounts to acceptance once the time limit expires, subject to exceptions.

Dahir No. 1-20-06 of 11 Rajab 1441 (6 March 2020) promulgating Law No. 55-19 on the simplification of administrative procedures and formalities

PDF FR · AR

Administrative · Business

Law No. 15-97 enacting the Public Debt Recovery Code

The Public Debt Recovery Code governs the recovery of taxes, levies, fines and other debts owed to the State, local authorities and public institutions: tax rolls and enforceable instruments, late payment surcharges, formal demand, attachment, third-party holder notice, joint liability of company directors and limitation periods.

Dahir No. 1-00-175 of 28 Muharram 1421 (3 May 2000) promulgating Law No. 15-97 enacting the Public Debt Recovery Code

PDF FR · AR

Administrative · Criminal · Business

Law No. 02-03 on the Entry and Residence of Foreign Nationals in Morocco

Law 02-03 sets out the conditions for the entry and residence of foreign nationals (visa, registration card, residence card), removal decisions (escort to the border, expulsion) and the remedies against them before the Administrative Court, as well as the offences relating to irregular residence and assisting irregular immigration.

Dahir No. 1-03-196 of 16 Ramadan 1424 (11 November 2003) promulgating Law No. 02-03 on the entry and residence of foreign nationals in the Kingdom of Morocco and on irregular emigration and immigration

PDF FR · AR

Criminal · Business

Law No. 43-05 on Combating Money Laundering

Law 43-05 makes money laundering a criminal offence (Art. 574-1 et seq. of the Criminal Code), imposes on regulated persons (banks, insurers, notaries, lawyers in certain transactions, real estate agents, casinos) due diligence obligations and the duty to file suspicious transaction reports with the National Financial Intelligence Authority, and provides for the freezing and confiscation of assets.

Dahir No. 1-07-79 of 28 Rabi I 1428 (17 April 2007) promulgating Law No. 43-05 on combating money laundering, as amended and supplemented in particular by Laws No. 13-10, No. 145-12 and No. 12-18

PDF FR · AR

Litigation · Civil · Criminal

Law No. 42-10 on the Organisation of Local Courts

Local courts, set up within the Courts of First Instance and in municipalities, sit with a single judge and follow an oral, free and fast procedure for small civil claims and minor offences. They hear personal and movable property claims not exceeding 5,000 dirhams, excluding personal status, real estate and employment matters.

Dahir No. 1-11-151 of 16 Ramadan 1432 (17 August 2011) promulgating Law No. 42-10 on the organisation of local courts and defining their jurisdiction

PDF FR · AR

Litigation · Civil · Administrative · Commercial

Law No. 38-15 on the Organisation of the Judiciary

Law 38-15 overhauls the organisation of the Kingdom's judiciary: Courts of First Instance (with family sections and civil, criminal and employment chambers), Commercial Courts and Administrative Courts, ordinary, commercial and administrative Courts of Appeal, and the Court of Cassation. It enshrines the principles of independence, local justice, collegiality and administrative management of the courts.

Dahir No. 1-22-38 of 13 Hijja 1443 (14 July 2022) promulgating Law No. 38-15 on the organisation of the judiciary

PDF AR

Commercial · Business · Companies

Law No. 73-17 reforming Book V of the Commercial Code (Businesses in Difficulty)

Law 73-17 entirely rewrote Book V of the Commercial Code. It governs the prevention of difficulties (internal alert, external prevention, conciliation) and their treatment (safeguard, judicial reorganisation, judicial liquidation), sets the time limit for declaring cessation of payments and specifies the roles of the trustee (syndic), the supervising judge and the creditors.

Dahir No. 1-18-26 of 2 Shaaban 1439 (19 April 2018) promulgating Law No. 73-17 repealing and replacing Book V of Law No. 15-95 enacting the Commercial Code

Companies · Business · Commercial

Law No. 88-17 on Online Business Formation

Law 88-17 sets up a single electronic platform for forming a business and registering it in the trade register. It digitises the negative certificate (name availability), the filing of articles of association, registration and statutory publications, and establishes a national committee to oversee the system.

Dahir No. 1-18-109 of 2 Jumada I 1440 (9 January 2019) promulgating Law No. 88-17 on the online formation of businesses and support for them

PDF AR

Business · Administrative · Commercial

General Tax Code

The General Tax Code brings together corporate income tax, personal income tax, value added tax and registration and stamp duties. It sets out the tax base, calculation and collection of these taxes, as well as the tax audit procedure, taxpayer safeguards and avenues of appeal.

General Tax Code established by Article 5 of Finance Law No. 43-06 for the 2007 budget year, amended each year by the Finance Law

Administrative · Business

Law No. 47-18 reforming the Regional Investment Centres and establishing the Unified Regional Investment Commissions

Law 47-18 converts the Regional Investment Centres (CRI) into public institutions with legal personality and establishes, in each region, a unified regional investment commission with authority to review and decide on applications for authorisations relating to investment projects.

Dahir No. 1-19-18 of 13 Jumada II 1440 (19 February 2019) promulgating Law No. 47-18 reforming the regional investment centres and establishing the unified regional investment commissions

Business · Companies

Law No. 44-12 on public offerings and the information required of legal entities and bodies making public offerings

Law 44-12 defines public offerings (appel public à l'épargne) and requires legal entities that make them to prepare an information document approved by the Moroccan Capital Markets Authority (AMMC). It organises the ongoing and periodic disclosure owed to investors and penalises breaches.

Dahir No. 1-12-55 of 14 Safar 1434 (28 December 2012) promulgating Law No. 44-12 on public offerings and the information required of legal entities and bodies making public offerings

PDF AR

Business · Commercial

Law No. 19-14 on the stock exchange, brokerage firms and financial investment advisers

Law 19-14 governs the Casablanca Stock Exchange, the status of brokerage firms and that of financial investment advisers. It defines the market segments, the conditions for admitting and delisting securities, and the supervision exercised by the Moroccan Capital Markets Authority (AMMC).

Dahir No. 1-16-151 of 21 Kaada 1437 (25 August 2016) promulgating Law No. 19-14 on the stock exchange, brokerage firms and financial investment advisers

PDF AR

Business · Commercial

Law No. 33-06 on the securitisation of receivables

Law 33-06 allows an originator to assign receivables to a securitisation mutual fund (FPCT), which finances the acquisition by issuing securities. It has been extended to sukuk certificates and organises the protection of securities holders and supervision by the AMMC.

Dahir No. 1-08-95 of 20 Chaoual 1429 (20 October 2008) promulgating Law No. 33-06 on the securitisation of receivables, as amended and supplemented in particular by Laws No. 119-12 and No. 69-17

Business · Commercial

Law No. 15-18 on crowdfunding

Law 15-18 regulates crowdfunding in its three forms: lending, equity investment and donation. It makes platforms subject to licensing by the administration after an opinion from Bank Al-Maghrib or the AMMC, caps the amounts raised overall and per contributor, and imposes disclosure and anti-money laundering obligations.

Dahir No. 1-21-24 of 10 Rejeb 1442 (22 February 2021) promulgating Law No. 15-18 on crowdfunding

PDF FR · AR

Business · Civil

Law No. 50-20 on microfinance

Law 50-20 replaces the 1999 micro-credit regime. It broadens the scope of microfinance institutions to micro-credit, micro-insurance and the collection of savings under the conditions set by regulation, allows them to convert into companies and strengthens supervision by Bank Al-Maghrib.

Dahir No. 1-21-76 of 3 Hija 1442 (14 July 2021) promulgating Law No. 50-20 on microfinance, repealing Law No. 18-97 on micro-credit

PDF FR

Civil · Commercial · Business

Law No. 24-09 on the safety of products and services

Law 24-09 imposes a general safety obligation on products and services placed on the market, organises withdrawal and recall measures, and introduces into the Code of Obligations and Contracts (DOC) a liability regime for defective products, under which the producer is liable even in the absence of fault.

Dahir No. 1-11-140 of 16 Ramadan 1432 (17 August 2011) promulgating Law No. 24-09 on the safety of products and services and supplementing the Dahir of 9 Ramadan 1331 (12 August 1913) forming the Code of Obligations and Contracts

PDF FR

Administrative

Organic Law No. 113-14 on municipalities

Organic Law 113-14 sets out the organisation of municipalities (communes), the powers of their council and president, the rules on deliberations, the administrative oversight exercised by the supervisory authority and the arrangements for managing local public services. It is relevant to any dispute concerning a municipal authorisation.

Dahir No. 1-15-85 of 20 Ramadan 1436 (7 July 2015) promulgating Organic Law No. 113-14 on municipalities

PDF FR · AR

Administrative

Organic Law No. 111-14 on regions

Organic Law 111-14 organises the region as a local authority: composition and functioning of the regional council, its own, shared and transferred powers, the regional development programme, finances and administrative oversight. It places the region at the centre of land-use planning and investment policy.

Dahir No. 1-15-83 of 20 Ramadan 1436 (7 July 2015) promulgating Organic Law No. 111-14 on regions

PDF FR · AR

Administrative

Framework Law No. 54-19 establishing the Public Services Charter

The Public Services Charter sets out the principles and rules of good governance applicable to administrations and bodies entrusted with a public service mission: equality and continuity, quality of reception, reasons for decisions, response times, complaint handling and accountability.

Dahir No. 1-21-58 of 3 Hija 1442 (14 July 2021) promulgating Framework Law No. 54-19 establishing the Public Services Charter

PDF FR · AR

Administrative · Business

Law No. 86-12 on public-private partnership contracts

Law 86-12 creates the partnership contract under which a public entity entrusts a private partner, over a long period, with financing, building and operating a facility or service, with remuneration linked to performance targets. It requires a prior assessment and regulates award procedures.

Dahir No. 1-14-192 of 1 Rabii I 1436 (24 December 2014) promulgating Law No. 86-12 on public-private partnership contracts, as amended and supplemented by Law No. 46-18

PDF FR · AR

Administrative · Business

Law No. 54-05 on delegated management of public services

Law 54-05 defines delegated management as the contract by which a public entity delegates, for a limited period, the management of a public service to a delegatee who operates it at its own risk. It sets out the content of the contract and the specifications, the rights and obligations of the parties and the delegating authority's oversight.

Dahir No. 1-06-15 of 15 Moharrem 1427 (14 February 2006) promulgating Law No. 54-05 on delegated management of public services

PDF AR

Criminal · Business

Law No. 07-03 supplementing the Criminal Code with respect to offences relating to automated data processing systems

Law 07-03 inserted into the Criminal Code Articles 607-3 et seq., which punish fraudulent access to and fraudulent remaining in an automated data processing system, obstructing its operation, altering or deleting data, and possessing or distributing means designed to commit these offences.

Dahir No. 1-03-197 of 16 Ramadan 1424 (11 November 2003) promulgating Law No. 07-03 supplementing the Criminal Code with respect to offences relating to automated data processing systems

Criminal

Law No. 27-14 on combating human trafficking

Law 27-14 criminalises human trafficking, defined as recruiting, transporting or harbouring a person by coercion, deception or abuse of authority for the purpose of exploitation. It increases penalties where the victim is a minor or vulnerable and organises the protection of and assistance to victims.

Dahir No. 1-16-127 of 21 Kaada 1437 (25 August 2016) promulgating Law No. 27-14 on combating human trafficking

PDF FR · AR

Criminal

Law No. 86-14 amending and supplementing the Criminal Code and the Code of Criminal Procedure with respect to combating terrorism

Law 86-14 supplements the counter-terrorism framework established by Law 03-03. In particular, it criminalises joining or attempting to join terrorist entities abroad, recruitment and training, and adapts the procedural rules, including territorial jurisdiction and police custody periods.

Dahir No. 1-15-53 of 1 Chaabane 1436 (20 May 2015) promulgating Law No. 86-14 amending and supplementing certain provisions of the Criminal Code and the Code of Criminal Procedure relating to combating terrorism

Business · Administrative

Law No. 05-20 on cybersecurity

Law 05-20 establishes the national cybersecurity framework. It requires administrations and operators of critical infrastructure to protect their information systems, notify incidents and carry out periodic audits, under the supervision of the competent national authority.

Dahir No. 1-20-69 of 4 Hija 1441 (25 July 2020) promulgating Law No. 05-20 on cybersecurity

PDF FR · AR

Real estate · Administrative

Law No. 94-12 on buildings at risk of collapse and the organisation of urban renewal operations

Law 94-12 governs the handling of buildings at risk of collapse: technical surveys, orders for evacuation, shoring up or demolition issued by the president of the municipal council, the obligations of owners and occupants, and the legal framework for urban renewal operations.

Dahir No. 1-16-48 of 19 Rejeb 1437 (27 April 2016) promulgating Law No. 94-12 on buildings at risk of collapse and the organisation of urban renewal operations

PDF FR · AR

Family · Civil · Administrative

Moroccan Nationality Code (Dahir of 6 September 1958, as amended by Law No. 62-06)

The Nationality Code determines who is Moroccan by descent, by birth in Morocco, by marriage or by naturalisation. The 2007 reform allowed Moroccan mothers to pass on their nationality to their children. The code also governs loss of nationality, deprivation of nationality and proof of nationality.

Dahir No. 1-58-250 of 21 Safar 1378 (6 September 1958) establishing the Moroccan Nationality Code, as amended and supplemented by Law No. 62-06 promulgated by Dahir No. 1-07-80 of 3 Rabii I 1428 (23 March 2007)

Family

Law No. 41-10 setting the conditions and procedures for benefiting from the Family Mutual Aid Fund

The Family Mutual Aid Fund pays an advance on maintenance to destitute divorced women and their children where the debtor does not pay, is insolvent or cannot be found. Law 41-10 sets out the beneficiaries, the procedure before the family court and the State's right of recourse against the debtor.

Dahir No. 1-10-191 of 7 Moharrem 1432 (13 December 2010) promulgating Law No. 41-10 setting the conditions and procedures for benefiting from the Family Mutual Aid Fund, as amended by Law No. 64-15

PDF AR

Criminal · Civil · Administrative

Law No. 52-05 establishing the Highway Code

The Highway Code governs road traffic, the points-based driving licence, vehicles and their roadworthiness testing, and classifies traffic offences into minor offences (contraventions) and misdemeanours (délits). It establishes the fixed settlement fine, administrative penalties and the rules applicable to road accidents.

Dahir No. 1-10-07 of 26 Safar 1431 (11 February 2010) promulgating Law No. 52-05 establishing the Highway Code, as amended and supplemented in particular by Law No. 116-14

PDF AR

Employment · Business

Law No. 99-15 establishing a pension scheme for professionals, self-employed workers and non-salaried persons

Law 99-15 establishes a compulsory pension scheme, managed by the CNSS, for professionals, self-employed workers and non-salaried persons carrying on a liberal profession. It sets out registration, the contribution base and rate, and the conditions for entitlement to old-age, invalidity and survivors' pensions.

Dahir No. 1-17-109 of 16 Rabii I 1439 (5 December 2017) promulgating Law No. 99-15 establishing a pension scheme for professionals, self-employed workers and non-salaried persons carrying on a liberal profession

PDF AR

Employment · Administrative

Law No. 98-15 on the compulsory basic health insurance scheme for professionals, self-employed workers and non-salaried persons

Law 98-15 extends compulsory basic health insurance (AMO) to professionals, self-employed workers and non-salaried persons. Managed by the CNSS, it sets out compulsory registration, the flat-rate contribution per category, the basket of care and the rights of dependants, as part of the roll-out of universal social protection.

Dahir No. 1-17-15 of 28 Ramadan 1438 (23 June 2017) promulgating Law No. 98-15 on the compulsory basic health insurance scheme for professionals, self-employed workers and non-salaried persons

PDF AR

Real estate · Civil

Law No. 51-00 on rent-to-own of real property

Rent-to-own (location-accession) is the contract by which a seller undertakes to transfer ownership of a property to a buyer-occupant after a period of occupation during which the latter pays a periodic charge made up of rent and a portion of the price. Law 51-00 requires a written, registered contract and protects the buyer-occupant if the option is not exercised.

Dahir No. 1-03-202 of 16 Ramadan 1424 (11 November 2003) promulgating Law No. 51-00 on rent-to-own of real property

PDF FR · AR

Real estate · Administrative

Law No. 57-19 on the regime governing the real property of local authorities

Law 57-19 sets out the regime governing the real property of local authorities: the composition of the public domain and the private domain, the rules for classification and declassification, the arrangements for acquisition, management, leasing and disposal, and the conditions for temporary occupation of the public domain.

Dahir No. 1-21-74 of 3 Hija 1442 (14 July 2021) promulgating Law No. 57-19 on the regime governing the real property of local authorities

PDF AR

Business · Administrative

Law No. 77-03 on audiovisual communication

Law 77-03 ended the State monopoly on radio and television broadcasting and entrusted regulation of the sector to the High Authority for Audiovisual Communication (HACA): granting licences, enforcing specifications, pluralism, protection of young audiences, regulation of advertising and the right of reply.

Dahir No. 1-04-257 of 25 Kaada 1425 (7 January 2005) promulgating Law No. 77-03 on audiovisual communication, as amended and supplemented in particular by Law No. 66-16

PDF AR

Business · Criminal · Civil

Law No. 88-13 on the press and publishing

The Press and Publishing Code sets out the regime governing publications, online press and press companies. It replaces most custodial sentences with financial penalties, organises the right of reply and correction, and penalises defamation, insult and invasion of privacy.

Dahir No. 1-16-122 of 6 Kaada 1437 (10 August 2016) promulgating Law No. 88-13 on the press and publishing

PDF FR · AR

Administrative · Business

Decree on public procurement

The public procurement decree sets out the conditions and procedures for awarding works, supplies and services contracts by the State, local authorities and public institutions. It enshrines free access, equal treatment and transparency, and organises e-procurement and the complaint procedures available to competing bidders.

Decree No. 2-22-431 of 8 March 2023 on public procurement, replacing Decree No. 2-12-349 of 20 March 2013