The domiciliation contract: new

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The development of a domiciliation contract is essential between the domiciled (company) and the domiciliation agent.

 

Law 89-17 brings the following new features: 

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• The domiciliation contract must be drawn up according to a model set by regulation;

• The domiciliation contract is concluded for a period renewable by tacit agreement;

• The law excludes from domiciliation any legal person having its registered office in Morocco and also prohibits each natural or legal person from choosing more than one domicile. 

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What are the obligations of the domiciliary?

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All domiciliation agents are bound by article 544-4 of the Commercial Code, under penalty of incurring their liability, of the following obligations:

 

1. Provide the domiciled person with premises equipped with means of communication and equipped with a room allowing the holding of regular meetings of the bodies responsible for the management, administration or management of the company, as well as the holding , the conservation and consultation of the registers and documents prescribed by the laws and regulations in force;

2. Ensure the real identity of the persons domiciled with him by requiring, as the case may be, a copy of the identity document of the domiciled natural person or an extract of registration in the commercial register or any other document provided by an authority competent administrative authority to identify the persons domiciled;

3. The conservation of the documentation relating to the activity of the company and to keep it up to date;

4. The retention of documentation used to identify persons domiciled d for a period of at least five years after the end of the domiciliation relationship with these persons;

5. Hold, for each domiciled person, a file containing the supporting documents relating, in the case of natural persons, to their personal domiciles and their telephone details, their email address and their identity card numbers, in the case of legal persons , address and telephone number, their email address and identity card number of their legal representative. This file also contains the supporting documents relating to each of the places of activity of the domiciled companies and the place of conservation of the accounting documents when they are not kept at the domiciliation agent;

6. Ensure that the resident has been registered with the commercial register within three months following the conclusion of the domiciliation contract when said registration is required by the legislative or regulatory texts in force;

7. Provide annually before January 31 to the tax services and the customs administration, if necessary, a list of the people who are domiciled in its premises;

8. Inform, within fifteen (15) days, the tax and customs services, if necessary, of the situations in which the registered letters of the tax services which could not have been delivered to the domiciled persons;

9. Inform within thirty (30) days the clerk of the court, the tax services, and customs if necessary, in the event of expiry of the contract or early termination of the latter, of the cessation of the domiciliation of the person domiciled in its premises;

10. Communicate to bailiffs and public debt collection services with an enforceable title the information needed to contact the domiciled person;

11. Ensure respect for the confidentiality of information and data relating to residents.

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​Source: Simulator Online

 

In the event of non-compliance with the provisions of 5, 6, 7, 8 and 9 of Article 544-4 of the Commercial Code, the domiciliation agent will be jointly liable for the payment of taxes and duties relating to the commercial activity of the domiciled person.  

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What are the obligations of residents ?

 

1. Declare to the domiciliation agent if it is a natural person, any change relating to his marital status and his personal address and his activity, and if it is a legal person, any change relating to its form legal entity, its name, and its corporate purpose, as well as the names and addresses of the legal representatives and of the persons who have been delegated powers in order to bind the person domiciled vis-à-vis the domiciliation agent, and to provide him with the related documents;

2. Provide the domiciliation agent with all the registers and documents prescribed by the laws and regulations in force necessary for the performance of its obligations;

3. Inform the domiciliation agent of any dispute or disagreement in which the domiciled person is involved and of any lawsuit to which he may be a party, on the occasion of his commercial activity;

4. Inform the clerk of the court, the tax services within thirty days. and customs where applicable, in the event of expiry of the contract or early termination of the latter, the cessation of direct debit;

5. Authorize the domiciliation agent to receive any notification on its behalf;

6. Indicate in all deeds and documents intended for third parties, in particular, invoices, letters, purchase orders, price lists, prospectuses and other commercial papers, its status as domiciled with a domiciliation agent” (Article 544-6 of the Commercial Code).

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Source: Simulator Online

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What are the rates for business domiciliation in Morocco? 

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Domiciliation centers generally offer business domiciliation with prices varying according to the formula chosen (forwarding or scanning of mail, reception of telephone calls, cloud, occasional use of private offices, etc.).

 

Generally, the rates vary between 100 to 400 dirhams per month depending on the level of services subscribed. 

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For coworking spaces, rates vary between 1000 and 4000 dirhams per month for rentalof one "shared" office et can exceed 10,000 dirhams per month fora "private" office.

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If you want to rent a commercial space or buy it, this generally represents a much higher cost. In Casablanca, for example, renting commercial premises generally costs more than about 140 dirhams per month per square meter in the Maarif or Anfa district, and up to 220 dirhams per month per square meter if you go from side of the Casablanca Finance City (CFC) district.

 

 

Business domiciliation in Morocco: Penalties and fines

 

Is punished with a fine of 10,000 dhs  to 20,000 dirhams, any natural or legal person having exercised the activity of domiciliation without having made the declaration to the competent administration.

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Is punished with a fine of 5,000 to 10,000 dirhams, any resident having violated the provisions of the new law.

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Is punished with a fine of 10,000 to 20,000 dirhams, any domiciliary having violated the provisions of the new law.