Company Domiciliation in a Morocco Free Zone: Legal Framework and Solutions

Company Domiciliation in a Morocco Free Zone: Legal Framework and Solutions

Company domiciliation in a Morocco free zone means establishing the company’s registered office at an address located within the perimeter of an Industrial Acceleration Zone (ZAI). It is a decisive step: effective establishment within the zone conditions the benefit of the favourable tax regime. Since Law 89-17, domiciliation has been a regulated activity, with precise obligations for both the domiciliation provider and the domiciled company. This article reviews the legal framework, the obligations and the domiciliation solutions in a Morocco free zone.

What is company domiciliation

Domiciliation is the act, for a company, of setting its registered office at an address made available by a third party, the domiciliation provider, under a contract. It allows the company to have a legal professional address without necessarily owning or renting its own premises.

The legal framework: Law 89-17

Law 89-17, published in the Official Bulletin in June 2019, made domiciliation a regulated activity. It introduced Articles 544-1 to 544-11 into the Commercial Code. The domiciliation contract is now a regulated contract, whose official template is set by Decree 2-20-950 of 26 July 2021. This framework aims to secure the relationship between the parties and strengthen the traceability of domiciled companies.

The free zone specificity

In a free zone, the logic is particular: to benefit from the ZAI regime, the company must be effectively established within the perimeter of the zone. Domiciliation therefore serves a double purpose: providing a compliant address inside the zone, and satisfying the establishment condition specific to the favourable regime. This is why choosing a domiciliation provider in a free zone is not just about an address: it engages compliance with the regime.

The domiciliation provider’s obligations

Law 89-17 places strict obligations on the domiciliation provider, compliance with which protects the domiciled company.

Provision of premises and verifications

The provider must make available premises equipped with means of communication and a space allowing meetings to be held. It must verify the identity of the domiciled company (a copy of an identity document for an individual, a commercial register extract for a legal entity) and keep the identification documents for at least five years after the end of the contract.

Record-keeping and annual declaration

The provider must keep an individual file for each domiciled company and transmit each year, before 31 January, to the tax authorities and customs, the list of companies with which it has concluded a domiciliation contract. These obligations strengthen the transparency of the activity.

The domiciled company’s obligations

For its part, the domiciled company must inform the provider of any change concerning it (legal form, name, corporate purpose for a legal entity; address and activity for an individual), provide the necessary registers and documents, and report any disputes. At the end of or upon termination of the contract, it must inform the court clerk, the tax services, the Treasury and customs of the cessation of domiciliation within the prescribed time. Non-compliance with the legal framework is sanctioned, with the practice of domiciliation activity without prior declaration in particular liable to a fine.

Domiciliation or own premises: how to choose

For a young company or a foreign investor just starting out, domiciliation offers flexibility and quick setup. For an industrial activity requiring physical facilities in the zone, owned or rented premises will be indispensable — with domiciliation then mainly serving as the registered-office address. The right choice depends on the nature of the activity, headcount and logistics needs. It is a decision to make from the setting up of the company in a free zone.

How Cabinet Dami & Associés supports you

Present in Tangier Free Zone and Casablanca, Cabinet Dami & Associés supports companies in choosing and setting up a domiciliation solution compliant with Law 89-17 and the requirements of the free zone regime. From incorporating the company via our business setup service to administrative and legal support, our experts secure each step. To study your need, contact us.

FAQ — Domiciliation in a Morocco free zone

Is domiciliation mandatory for a free zone company?
Every company must have a registered office. In a free zone, this office must be located within the zone perimeter to benefit from the regime; domiciliation is one of the solutions for having a compliant address there.

Which text governs domiciliation in Morocco?
Law 89-17 (Articles 544-1 to 544-11 of the Commercial Code) and Decree 2-20-950 of 26 July 2021, which sets the domiciliation contract template.

How long are documents kept?
The provider must keep the domiciled company’s identification documents for at least five years after the end of the contract.

What happens at the end of the domiciliation contract?
The domiciled company must inform the court clerk, the tax services, the Treasury and customs of the cessation of domiciliation within the legal time limit.

Conclusion

Company domiciliation in a Morocco free zone is both an address formality and a condition of compliance with the favourable regime. Well framed by Law 89-17, it must be chosen with care. For a compliant solution tailored to your project, talk to the experts at Cabinet Dami & Associés.

Official source: General Secretariat of the Government — Official Bulletin (Law 89-17).