
International Subsidiaries & Groups
A careful approach to market entry.
Support for Setting Up Your Business
That said, setting up or relocating operations isn't just about legal incorporation, and we know how complex this can be for our international clients.
Setting Up a Subsidiary or Branch
Setting up a branch: we advise you on the specific accounting and tax management required for a branch in Morocco.
Setting up a subsidiary: we get involved from the choice of legal structure onward, working alongside specialized lawyers, then handle the ongoing accounting, tax, and social obligations.
Foreign Individuals
Income taxation: analyzing and structuring your income to maximize the tax advantages offered under Moroccan law, while meeting your filing obligations.
International tax treaties: to avoid double taxation and ensure the rules are correctly applied between the countries involved.
Support at Every Step
Our firm stands by you throughout your project, from initial planning to operational rollout. With CAE Experts, you move forward within a clear, secure framework.
FAQ: Frequently asked questions
Subsidiary or branch in Morocco: which should you choose?
A subsidiary is a fully-fledged Moroccan company (usually a SARL or SA): it has its own legal personality, limits the parent company's liability, and makes it easier to deal with banks, customers, and authorities. A branch is a direct extension of the foreign company, simpler to open, but it exposes the parent company to liability and is subject to specific tax treatment. The right choice depends on your business, your investment horizon, and your tax strategy, it's the first question we look at together.
Can a foreign group own 100% of its Moroccan subsidiary?
Yes. In the vast majority of sectors, a Moroccan company can be wholly owned by foreign shareholders, whether individuals or legal entities. Certain regulated activities are an exception and require approval or a local partner. We check this from the earliest stage of your project and help you register under the convertibility regime with the Foreign Exchange Office, which guarantees the repatriation of dividends and sale proceeds.
How can I avoid double taxation between Morocco and my home country?
Morocco has signed double-taxation treaties with many countries (France, Spain, Belgium, the UAE, China, and others). Properly applied, they determine which country taxes each category of income, profits, dividends, interest, royalties, salaries, and give rise to tax credits. We review your situation under the applicable treaty and structure your flows to avoid any double taxation, in strict compliance with the filing obligations of both countries.
What obligations apply to a Moroccan subsidiary after it's set up?
A subsidiary is subject to the same obligations as any Moroccan company: CGNC-compliant accounting, tax filings (corporate tax, VAT, withholding tax), CNSS/AMO social filings for employees, an annual general meeting, and legal filings. Group-specific requirements are often added on top: reporting in the parent company's format, transfer pricing documentation for intragroup transactions, and coordination with the group's auditors. Our firm handles all of it, in French or in English.
How long does it take to set up in Morocco?
Once the file is complete (company name, registered office, bylaws, legalized documents from the parent company), registering a subsidiary usually takes anywhere from a few days to a few weeks. The actual timeline mostly depends on upfront preparation: legalizing and translating foreign documents, choosing a registered address, and opening a bank account. By planning these steps with you in advance, we secure a realistic timeline for the entire setup process.
Let's Talk About Your Project
Speak with a chartered accountant in Casablanca: a first scoping meeting with no obligation, and a response within 24 business hours.