Moroccan Inheritance Law for Foreigners: A Comprehensive Guide

Navigating the legal landscape of a foreign country can be a complex endeavour, particularly when it relates to the sensitive matters of estate planning and inheritance. For foreign nationals residing in Morocco or those holding assets within the Kingdom, understanding the intersection of local regulations and international private law is essential.

Moroccan law provides a structured framework for how foreigners are treated regarding their residency, their assets, and even the final administrative procedures following death. This article explores the legal requirements and practical considerations for foreigners dealing with inheritance and estate matters in Morocco.

Legal Framework for Foreigners in Morocco

The primary legislation governing the presence of non-citizens is Law No. 02.03 relating to the entry and residence of foreigners in the Kingdom of Morocco and irregular migration. Under this law, the Moroccan state maintains strict oversight of foreign nationals from the moment of entry.

According to Article 3 of Decree No. 2.09.607 (which implements Law 02.03), authorities must verify a foreigner's means of subsistence and the reasons for their stay. For those intending to settle and potentially leave an estate, maintaining legal residency is paramount. Article 26 of Law 02.03 stipulates that foreigners must present their residency documents (registration cards) upon request by authorities.

When a foreigner manages businesses or assets in Morocco, their legal status is recorded in the Electronic Commercial Register. As noted in the regulatory frameworks for the Commercial Code (specifically Article 50), residents are identified by their registration card numbers, while non-residents are identified by their passport details. These identifiers are crucial for the legal transfer of business assets during inheritance proceedings.

The Management of Assets and Fiscal Residency

Inheritance is not merely about the distribution of property; it also involves the fiscal status of the deceased. Moroccan law distinguishes between assets held by foreigners and those held by Moroccans residing abroad (MREs) who return to the Kingdom.

Law relating to assets and holdings established abroad by Moroccans residing abroad who transfer their fiscal domicile to Morocco (referenced in Decree of February 2015) highlights the importance of "fiscal residency." For a foreigner, the location of their primary residence and the nature of their assets in Morocco will determine which tax laws apply to the estate.

If a foreigner owns real estate or shares in Moroccan companies, these assets are subject to Moroccan jurisdiction. However, the "National Law" of the deceased often plays a significant role in determining who the rightful heirs are, provided that these foreign laws do not conflict with the fundamental principles of Moroccan public policy.

Procedures Following the Death of a Foreigner

In the unfortunate event of a death on Moroccan soil, specific administrative and public health protocols must be followed. These procedures are vital for the legal closing of an estate and the subsequent distribution of assets.

1. Verification of Death and Burial Permits

The legal requirements for handling a deceased person are governed by Dahir (Decree) and Decree No. 2.22.218 (May 2022). No body can be moved or buried without an official permit issued by the competent authorities:

• Local Authorities: For transport within a specific jurisdiction.
• The Governor (Wali/Amil): For transport between different provinces or prefectures within Morocco.

2. Repatriation of Remains

For many foreigners, the family may wish to repatriate the body to their home country. This requires coordination between the Moroccan Ministry of the Interior, the Ministry of Health, and the consulate of the deceased’s home country. Under Decree No. 987.68, written requests must be submitted by the head of the family or the person in charge of funeral arrangements, supported by a death certificate and identification documents.

3. Exhumation Rules

In rare cases where an inheritance dispute or legal investigation requires exhumation, Moroccan law is very strict. Article 3 of the Decree states that if the deceased died of certain contagious diseases (such as cholera or plague), exhumation cannot occur until three years have passed. For other cases, a minimum of one year is required, subject to authorization from the Ministry of Health.

Practical Steps for Estate Planning in Morocco

To ensure a smooth transition of assets, foreigners should consider the following practical applications of Moroccan law:

• Will and Testament: While Moroccan Muslims are governed by the Moudawana (Family Code), non-Muslim foreigners can often rely on the laws of their home country for the distribution of moveable assets. However, it is highly recommended to have a formal will registered with a Moroccan Notary (Notaire) to cover Moroccan real estate.
• Documentation: Ensure that all property titles, commercial register extracts, and bank accounts are clearly documented. As per Article 5 of the Code of Criminal Procedure (in related contexts of legal documentation), any foreign legal documents intended for use in Moroccan courts or administrations must be accompanied by an official Arabic translation.
• Consular Notification: Article 3 of Law 02.03 grants foreigners the right to contact their consulate in legal matters. In inheritance cases, the consulate often plays a bridge role between Moroccan administrative requirements and the heirs abroad.

Conclusion and Key Takeaways

Inheritance for foreigners in Morocco is a multi-layered process involving residency laws, commercial regulations, and specific administrative decrees regarding the deceased.

Key Takeaways:

1. Residency Status Matters: Your legal standing under Law 02.03 affects how your assets are identified in commercial and property registers.
2. Asset Localization: Real estate located in Morocco is generally subject to Moroccan legal procedures, even if foreign law governs the list of heirs.
3. Administrative Compliance: Strict adherence to burial and transport decrees (Decree 2.22.218) is necessary before any estate settlement can begin.
4. Professional Guidance: Given the requirement for official translations and the complexities of the Commercial Code, seeking local legal counsel is essential for non-residents.

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