The Subjecting of Non-Salaried Athletes and Sports Executives of the FRMF to the CNSS: New Regulation in Sight
The subjecting of non-salaried athletes and sports executives who operate in the football sector under the auspices of the Royal Moroccan Football Federation (FRMF)
Payment terms in Morocco: Law No. 69.21
Law no. 69-21 concerning payment terms was officially announced in the Arabic-language Bulletin Officiel on June 15, 2023. This law applies to all private companies, public service delegates and public establishments that regularly carry out commercial transactions. However, legal entities...
The 2023 Finance Law
2023 Finance Law: focus on withholding tax applicable to service providers The Finance Act 2023 (“Finance Act”) provides for the application of a withholding tax (“RAS”) to remuneration paid to certain service providers.
The 2023 edition of the General Tax Code published
General Tax Code 2023 The Directorate General of Taxes (DGI) publishes the 2023 General Tax Code. This new edition, available in Arabic and French, is an updated version of the 2022 edition, by introducing the modifications provided for by the...
Tahfiz: the recruitment incentive program in Morocco
Tahfiz is a recruitment incentive program in Morocco. Indeed, it grants the employer and the employee tax benefits and reductions in social security contributions. Tahfiz is an Arabic word that can be translated as stimulation.
Role of the Statutory Auditor in Morocco
Role of the Statutory Auditor in Morocco is to ensure compliance with legal standards. In other words, his mission consists in controlling the regularity, the sincerity and the true and fair view of the entities he controls. As such, he...
New legal form SAS in Morocco
The simplified joint stock company SAS, new form in Morocco - SAS New Form Law 19-20 - A new legal form of commercial company was introduced by law 19-20, namely the Simplified Joint Stock Company (SAS) - The main characteristics...
The maximum rate of deductible interest on partners’ current accounts 2022
Order of the Minister of Economy and Finance no 382-22 of 6 rejeb 1443 (8 February 2022) fixing, for the year 2022, the maximum rate of the deductible interests of the credit current accounts of associates...
Contribution of securities to a Holding in Morocco
What is a Holding? The notion of holding company has not been mentioned at all on the legal level, neither at the level of law 17-95 on the public limited company SA, nor at the level of
Simplification of administrative procedures and measures – Main contributions of Law No. 55-19
Simplification des procédures et mesures administratives – Principaux apports de la Loi n° 55-19 La loi vise à apporter des simplifications et améliorations aux procédures administratives, entrée définitivement en vigueur le 1er avril 2021. Principaux apports de la loi no 55-19 : – l’interdiction...
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