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Transfer of head office to Morocco: all the steps!
  • Paperwork

  • Directorate General of Taxes (DGI)

  • The Commercial Court

To transfer a registered office to Morocco, it is essential to carry out administrative procedures. In particular, it is necessary to draw up minutes of the general meeting including the decision of the company's registered office, to ensure that the company has the right of enjoyment of the new registered office and to make an amending declaration in the commercial register. This report must be registered with the tax authorities and filed with the registry of the Commercial Court.

  • Drafting of the minutes of the General Assembly of the decision to transfer the registered office

  • Amending declaration to the commercial register

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The steps for the transfer of registered office in Morocco include:

  • Decision-making on the transfer of registered office;

  • The drafting of the Assembly minutes of the transfer decision;

  • The modification of statutes for the update;

  • Obtaining a new business tax certificate;

  • The cancellation of the old business tax;

  • The amending declaration in the commercial register;

  • Insertion of notices in a journal of legal announcements;

  • Insertion of notice in the Official Bulletin.

Good to know :  In order to facilitate the procedures and to be able to comply with the legislation in force, the use of an accountant is important. A chartered accountant is a liberal professional whose activity is governed by la law (15-89). To exercise his activity, a chartered accountant must beregistered on the board of the Order of Chartered Accountants

How it works?

You answer a few questions sent to your inbox

A formalist creates your documents and sends them to you for validation

We are filing the documents at the Registry

commercial court

A formalist accompanies you from A to Z

If you need assistance, do not hesitate to contact us.

NOS SERVICES
Download the declaration of transfer of tax domicile, registered office or main establishment 
LEC.ma Expert comptable Maroc Casablanca Rabat

 

If these formalities seem complicated to you, you can entrust the processing of your file de transfer of registered office at LEC.ma .

The formalities necessary for a transfer of registered office in Morocco 

Transferring the registered office of a company is a decision that must follow a certain formalism. There are several steps to follow to successfully transfer the head office of your company to Morocco. These steps may vary depending on the transfer location.

1. Transfer of the registered office to Morocco in the same department as that of the Commercial Court where the said company is registered (from the same jurisdiction)

 

  • Decision making

The first step is to make the decision to transfer the registered office. It is therefore necessary to decide on the principle of the transfer and the location of the new headquarters. 

 

  • Act decision making

 

When the transfer of the registered office has been decided, it is advisable to write a report of the General Assembly including the decision of the registered office of the company with mention that the majority of the partners has accepted the transfer in principle and concerning the new place. The quorum and majority conditions are those necessary for the change of statutes (75% minimum). 

 

Once the decision has been taken and recorded, it is necessary to publish the decision so that third parties can be aware of the new head office. It is advisable to insert a legal announcement in a newspaper of legal announcements authorized in the department concerned.

 

  • Update of the company's articles of association

The transfer of the registered office requires the updating of the articles of association of the company. For this, it is necessary to modify the statutes in order to update them.

 

  • Preparation of the file and transmission to the Registry

When all these steps have been completed, all that remains is to prepare the registered office transfer file and send it to the Registry of the competent Commercial Court, which is responsible for processing the file and sending an updated Model J of the company _cc781905- 5cde-3194-bb3b-136bad5cf58d_ with the new address.

The file must be complete to submit it to the Registry, otherwise the file is rejected with the obligation to complete it within 15 days. If this is not the case, the request is canceled and the formalities must be repeated from the beginning.

 

The registered office transfer file must include the following elements:​

  • 1 original of the Extraordinary General Meeting minutes including the decision of the company's head office

  • 1 copy of this report certified true by the clerk of the Commercial Court

  • 1 original of the business tax registration certificate

  • 1 simple copy of this business tax certificate

  • 1 original of the declaration (Model 4-1) signed and legalized by the manager

  • 2 certified copies of this declaration

  • 2 copies of the (recent) lease or rent or certificate of ownership, certified true by the clerk of the Commercial Court

  • 1 simple copy of the identity of the applicant (the manager)

 

These documents must be sent to the Clerk of the Commercial Court of the department of the new head office (in the event that the head office changes department).

2. Transfer of the registered office to Morocco outside the department of the Commercial Court on which the said company currently depends (outside the jurisdiction)

The process of transferring the registered office outside the department of the Commercial Court on which the said company currently depends is the same as when the company remains in the same department. However, there is a difference that should be taken into account.

 

In effect,when the head office changes department, two legal announcements should be published: 

 

  • A first legal announcementin a newspaper of authorized legal announcements in the department of the former head office; 

  • A second legal announcementin a journal of the department of the new headquarters.

 

For the other stages of the transfer of registered office, they remain unchanged.

The registered office transfer file must include the following elements: 

  • 1 original of the Extraordinary General Meeting minutes containing the decision of the company's registered office;

  • 1 copy of this report certified true by the clerk of the Commercial Court;

  • 1 original of the company's articles of association signed by all the partners with mention of the address of the new registered office;

  • 1 copy of these articles of association certified true by the clerk of the commercial court;

  • 1 copy of Model J from the former court on which the said company depended;

  • 1 original of the business tax registration certificate;

  • 1 single copy of this certificate;

  • 2 copies of the CIN, resident card or passport of the manager;

  • 1 original of the declaration (Model 2) signed and legalized by the manager;

  • 2 copies of this statement certified true by the clerk of the Commercial Court; 

  • 2 copies of the (recent) lease or rent or certificate of ownership, certified true by the clerk of the Commercial Court;

  • 1 simple copy of the identity of the applicant (the manager)

And the documents to be filed before the former head office court:  

  • 1 original of the Extraordinary General Meeting minutes including the decision of the company's head office

  • 1 copy of this report certified true by the clerk of the Commercial Court

  • 1 original of the declaration (Model 4-1) signed and legalized by the manager

  • 2 certified copies of this same declaration

  • 1 registration certificate issued by the secretary of the clerk where the company is transferred

  • 1 simple copy of the identity of the applicant (the manager)



Our firm advice you in all your administrative procedures including that of the transfer of your company's registered office.

 
Ordre des experts-comptables au Maroc
Who are we?
LEC.ma a company of Chartered Accountants and Statutory Auditors registered on the Roll of the Order of Chartered Accountants in Morocco.

Whether you are a business manager, a liberal professional or an association manager, alone or at the head of a team, whatever your field of activity, LEC.ma is on hand to identify and respond to your needs.

From the creation to the transmission of your company, we are your partner in all situations, whether it concerns daily management, moments of difficulty or the most ambitious projects.

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