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Ease of Doing Business in

Morocco

Morocco Download Profile (1738.3KB, pdf)
Region Middle East & North Africa
Income Category Lower middle income
Population 34,377,511
GNI Per Capita (US$) 3,040
City covered Casablanca

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 68 68
0
67.50 65.82 down
1.68
Starting a Business 40 40
-
92.34 92.06 up
0.28
Dealing with Construction Permits 18 18
-
79.77 79.32 up
0.45
Getting Electricity 57 55 down
2
79.71 79.31 up
0.40
Registering Property 87 92 up
5
63.94 62.74 up
1.20
Getting Credit 101 109 up
8
45.00 40.00 up
5.00
Protecting Minority Investors 87 118 up
31
53.33 45.00 up
8.33
Paying Taxes 41 37 down
4
83.51 83.61 down
0.10
Trading across Borders 63 68 up
5
81.12 79.97 up
1.15
Enforcing Contracts 57 58 up
1
62.34 62.34
-
Resolving Insolvency 131 130 down
1
33.89 33.89
-

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

87

DB 2016 Rank:

92

Change in Rank:

up5

DB 2017 DTF (% points):

63.94

DB 2016 DTF (% points):

62.74

Change in DTF (% points):

up1.20

STANDARD PROPERTY TRANSFER
Property value MAD 1,378,745
City Casablanca
Indicator Morocco Middle East & North Africa OECD high income
Procedures (number) info_outline 6 5.7 4.7
Time (days) info_outline 22 30.5 22.4
Cost (% of property value) info_outline 5.9 5.9 4.2
Quality of the land administration index (0-30) info_outline 14 12.5 22.7
  • Measure of efficiency
    No. Procedure Time to Complete Associated Costs
    1

    Conduct due diligence at the Commercial Court Registry

    Agency: Commercial court registry

    The notary obtains the modèle J form (also called modèle 7) to check the selling company's legal standing at the commercial court registry and to ensure that it is not in a state of insolvency, liquidation or receivership. The notary should insert a clause in the deed of assignment on the subject.

    2 days MAD 20
    2

    Complete due diligence at the Land Registry

    Agency: Land Registry ("Conservation Foncière")

    The notary verifies whether or not there is an open file for the selling company file with the Land registry (Conservation fonciere) where the property is located. If one already exists, the notary will verify that all relevant information is accurate and where applicable, update it with the information that both managers have the power to sell or buy the property at a definite cost and that their tenure as manager is still valid.
    The notary also verifies that the selling SARL is the owner and the property is not encumbered. The notary can check the encumbrances on the property online.

    1 day MAD 15
    3

    The sale contract is signed by both parties and authenticated by the notary

    Agency: Notary

    The signatures of the parties in the sales deed are only certified by the public notary if a notarial deed is established. Since January 2011, the stamp duty is paid directly at the Land registry. It is no longer necessary to purchase the stamps and stamp each page as previously required. The deed can be prepared by the parties, in some cases assisted by their lawyers. At this point the parties will usually pay all fees and taxes to the notary, who will then pay all taxes and fees to the authorities on behalf of the parties. The documentation shall include:

    • The sales agreement signed by the parties

    • ID cards of each party; if the parties’ signatures are filed with the local authorities, only a certified copy of their ID cards and the date and number under which the deed was filed will be required 10% VAT on notary fees.

    1 day 0.75% to 1% of the transaction value (notary fees) + 600 dirhams in stamps (20 dirhams per page, 5 pages, 6 copies)
    4

    Obtain an "Attestation Fiscale" from Regional General Tax Authority

    Agency: Regional General Tax Authority

    The pre-sale agreement (Promesse de vente) is delivered to the “Percepteur” to obtain an Attestation Fiscale from the tax collection authority (la Perception), showing whether there are outstanding taxes. As of 2016, the notaries can obtain the tax clearance after finalizing the property transfer. The “Attestation Fiscale” is mandatory by law (Article 139 du Code General des impôts).
    The tax collection authority enters the request for tax clearance in its automatic system; this triggers requests for clearance from other agencies:
    - the Direction Régionale des Impôts to verify the payment of Council or Local Tax (Taxe d’habitation/ Taxe des services communaux)
    - the Commune Urbaine de Casablanca to verify the payment of the urban tax
    Once clearance is obtained from both agencies, the tax collection authority delivers the tax clearance certificate showing that the seller has cleared all taxes.

    15 days no cost
    * 5

    Registration of the deed with Tax Authority

    Agency: Tax authority of Casablanca

    The registration duty is 4%, pursuant to the Loi de Finances 2012.

    10 days 4% of property price (registration duty)
    6

    The buyer applies for the inscription of the registered deed on the land registers (Conservation Foncière, du Cadastre et de la Cartographie)

    Agency: Land Registry ("Conservation Foncière")

    Listing of the registered sales deed in the land registry is an additional formality, which is separate from registration. The buyer applies for the listing of the registered deed on the land registers. According to a law 14-07, which entered into force on May 23, 2012, such listing must be completed within 3 months from the date the deed was drafted for authentic deeds and as from the date the last signature was certified for private deeds. Parties submit a statement that must include the following: 1. designation with land title number, of building to be listed; 2. nature of right due to be listed; 3. acquisition method and nature and date of deed testifying to it; 4. if applicable, cause of resolution, restriction or right to dispose of or special notice that needs to be listed at the same time as main right, together with details of beneficiary. This statement must be signed by both parties. An original copy of the private deed or a copy of the authentic deed concerned is attached to such application. One receives an official copy of the property registration certificate at the end of this process for MAD 75, which one can sell immediately.

    3 days MAD 75 + 1% of property value (stamp duty), with a minimum of MAD 450

    * Takes place simultaneously with previous procedure.

  • Measure of quality
    Answer Score
    Quality of the land administration index (0-30) 14.0
    Reliability of infrastructure index (0-8) 4.0
    What is the institution in charge of immovable property registration? Agence Nationale de la Conservation Fonciere du Cadastre et de la Cartographie (ANCFCC) - Direction de la Conservation Fonciere
    In what format are the majority of title or deed records kept in the largest business city—in a paper format or in a computerized format (scanned or fully digital)? Computer/Scanned 1.0
    Is there an electronic database for checking for encumbrances (liens, mortgages, restrictions and the like)? Yes 1.0
    In what format are the majority of maps of land plots kept in the largest business city—in a paper format or in a computerized format (scanned or fully digital)? Paper 0.0
    Is there an electronic database for recording boundaries, checking plans and providing cadastral information (geographic information system)? No 0.0
    Is the information recorded by the immovable property registration agency and the cadastral or mapping agency kept in a single database, in different but linked databases or in separate databases? Different databases but linked 1.0
    Do the immovable property registration agency and cadastral or mapping agency use the same identification number for properties? Yes 1.0
    Transparency of information index (0–6) 4.0
    Who is able to obtain information on land ownership at the agency in charge of immovable property registration in the largest business city? Anyone who pays the official fee 1.0
    Is the list of documents that are required to complete any type of property transaction made publicly available–and if so, how? Yes, online 0.5
    Link for online access: http://www.ancfcc.gov.ma/FR/PDF_Source/PDF_406.pdf
    Is the applicable fee schedule for any property transaction at the agency in charge of immovable property registration in the largest business city made publicly available–and if so, how? Yes, online 0.5
    Link for online access: http://www.ancfcc.gov.ma/FR/PDF_Source/PDF_406.pdf
    Does the agency in charge of immovable property registration commit to delivering a legally binding document that proves property ownership within a specific time frame–and if so, how does it communicate the service standard? Yes, online 0.5
    Link for online access: http://www.ancfcc.gov.ma/FR/PDF_Source/PDF_406.pdf
    Is there a specific and separate mechanism for filing complaints about a problem that occurred at the agency in charge of immovable property registration? No 0.0
    Are there publicly available official statistics tracking the number of transactions at the immovable property registration agency? No 0.0
    Number of property transfers in the largest business city in 2015:
    Who is able to consult maps of land plots in the largest business city? Anyone who pays the official fee 0.5
    Is the applicable fee schedule for accessing maps of land plots made publicly available—and if so, how? Yes, online 0.5
    Link for online access: http://www.ancfcc.gov.ma/FR/PDF_Source/PDF_406.pdf
    Does the cadastral or mapping agency commit to delivering an updated map within a specific time frame—and if so, how does it communicate the service standard? Yes, online 0.5
    Link for online access: http://www.ancfcc.gov.ma/FR/PDF_Source/PDF_406.pdf
    Is there a specific and separate mechanism for filing complaints about a problem that occurred at the cadastral or mapping agency? No 0.0
    Geographic coverage index (0–8) 2.0
    Are all privately held land plots in the economy formally registered at the immovable property registry? No 0.0
    Are all privately held land plots in the largest business city formally registered at the immovable property registry? No 0.0
    Are all privately held land plots in the economy mapped? No 0.0
    Are all privately held land plots in the largest business city mapped? Yes 2.0
    Land dispute resolution index (0–8) 4.0
    Does the law require that all property sale transactions be registered at the immovable property registry to make them opposable to third parties? No 0.0
    Is the system of immovable property registration subject to a state or private guarantee? Yes 0.5
    Is there a specific compensation mechanism to cover for losses incurred by parties who engaged in good faith in a property transaction based on erroneous information certified by the immovable property registry? Yes 0.5
    Does the legal system require a control of legality of the documents necessary for a property transaction (e.g., checking the compliance of contracts with requirements of the law)? Yes 0.5
    If yes, who is responsible for checking the legality of the documents? Registrar; Notary.
    Does the legal system require verification of the identity of the parties to a property transaction? Yes 0.5
    If yes, who is responsible for verifying the identity of the parties? Registrar; Notary.
    Is there a national database to verify the accuracy of identity documents? No 0.0
    For a standard land dispute between two local businesses over tenure rights of a property worth 50 times gross national income (GNI) per capita and located in the largest business city, what court would be in charge of the case in the first instance? Tribunal de première instance de Casablanca
    How long does it take on average to obtain a decision from the first-instance court for such a case (without appeal)? Between 1 and 2 years 2.0
    Are there any statistics on the number of land disputes in the first instance? No 0.0
    Number of land disputes in the largest business city in 2015:
    Equal access to property rights index (-2–0) 0.0
    Do unmarried men and unmarried women have equal ownership rights to property? Yes 0.0
    Do married men and married women have equal ownership rights to property? Yes 0.0