In brief: Company domiciliation in Morocco lets you register a business (LLC/SARL) with a legal address without needing a physical office. Governed by Law 89-17, domiciliation requires a contract with a licensed agent and is recorded at the OMPIC commercial register.
Company Domiciliation in Morocco
First, it is worth answering the question: What is company domiciliation?
Domiciliation establishes the business address or registered office in the domiciliation agent’s premises. The agent must provide premises equipped for communications, a meeting room and suitable space for keeping, preserving and consulting statutory documents.
Domiciliation serves several purposes:
First: A Legal Purpose
When creating a company, an address must be assigned to it in the articles of association. Indeed, this address is the one recorded in the commercial register managed by OMPIC and other administrative and legal documents. This is known as legal domiciliation.
Second: A Marketing Purpose
Sometimes, in order to improve a company’s image, one may wish to assign it a prestigious address.
Domiciliation comes with office rental offers. As a result, it provides the opportunity to receive clients in a suitable and upscale location.
In the remainder of this article, we focus on the legal definition.
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History of Company Domiciliation in Morocco
Law No. 89-17 Promulgated by Dahir No. 1-18-110 of January 9, 2019
Law 89-17 on company domiciliation came into force in 2019. This new law amends and supplements law No. 15-95 forming the Commercial Code. Indeed, it integrates the domiciliation activity by adding Title VIII “Domiciliation.” As a result, domiciliation is recognized as a commercial activity.
In practice, this law aims to:
- On one hand, govern the relations between the domiciled party and the domiciliation agent;
- And on the other hand, govern the domiciliation contract.
The new law defines domiciliation as:
- A contract by which a person (…)
- Makes the registered office of their business (…)
- Available to another person (…),
- To establish the registered office of their business (…).
This law creates obligations for both parties, referred to respectively as the domiciliation agent and the domiciled party.
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Domiciliation - Obligations of the Parties
- The company domiciliation contract must be drawn up in accordance with a model established by regulation.
- The domiciliation contract is entered into for a renewable fixed term, using the model annexed to Decree 2-20-950 of 26 June 2021.
Obligations of the Domiciled Party: (Article 544-6)
Regarding the obligations of the domiciled party, they are as follows:
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File a declaration with the domiciliation agent,
If it is a natural person, of any change of personal address and activity
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And if it is a legal entity, of any change to:
Legal form,
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Company name and purpose
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Names and addresses of directors
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Persons with authority to deal with the domiciliation agent;
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Provide the domiciliation agent with all registers and documents necessary for the performance of their obligations;
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Inform the agent of any potential dispute or proceedings to which the domiciled party is a party concerning its commercial activity;
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Inform the competent court registrar, tax services, General Treasury of the Kingdom and, where applicable, customs of cessation of domiciliation within one month of expiry or early termination of the contract;
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Grant a power of attorney accepted by the domiciliation agent to receive all notifications on their behalf;
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Indicate their status as a domiciled party on all commercial documents intended for others.
Obligations of the Domiciliation Agent: (Article 544-4)
The main obligations of the domiciliation agent are as follows:
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First, make equipped premises available to the domiciled person. These premises must allow:
Making and receiving communications;
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Holding meetings.
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These premises must allow the keeping of the registers and documents provided for in the legislation. Indeed, this obligation ensures that these registers are maintained and can be preserved and consulted;
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Second, verify the identity of the domiciled person by requesting:
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A copy of an identity document for the domiciled natural person
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A certificate of registration in the commercial register for legal entities;
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Finally, preserve documents relating to the company’s activity and the obligation to keep them up to date;
Furthermore, the domiciliation agent must:
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Preserve documents that can determine the identity of the domiciled party. This preservation is required for five years after the end of the domiciliation relationship;
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Maintain a file on each domiciled person containing the authentication documents relating to:
For natural persons:
Personal addresses,
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Telephone numbers
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National identity card numbers,
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Emails;
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For legal entities,
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Documents attesting to addresses,
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Telephone numbers
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Identity cards of their directors as well as their emails.
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Ensure the domiciled party registers with the commercial register within three months of signing the contract, where registration is legally required; The law also provides for communication obligations for the domiciliation agent:
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Before 31 January each year, provide tax services, the General Treasury of the Kingdom and, where applicable, customs with the list of persons domiciled during the previous year;
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Inform tax services, the General Treasury of the Kingdom and, where applicable, customs, within fifteen days of receipt, of registered tax mail that could not be delivered to the domiciled party;
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Inform the competent court registrar, tax services, the General Treasury of the Kingdom and, where applicable, customs of expiry or early termination of the contract within one month of cessation;
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Provide judicial bailiffs and public debt collection services holding an enforceable title with the information needed to contact the domiciled person;
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Ensure confidentiality of information and data relating to the domiciled party.
An agent who fails to comply with paragraphs 5 to 9 of Article 544-4 of the Commercial Code is jointly and severally liable for the taxes due in respect of the domiciled party’s activity.
Company Domiciliation - How to Become a Domiciliation Agent?
Any natural or legal person wishing to carry out a domiciliation activity must file a declaration with the competent authority.
The agent cannot be registered in that capacity with the commercial register without first declaring the activity. The receipt accompanies the application for initial or amended registration.
To carry out the domiciliation activity, the domiciliation agent must meet the following conditions:
- The agent must prove ownership of the premises or hold a commercial lease. The premises must not be under seizure; any pledge must be mentioned in the domiciliation contract.
- Second, be in good standing with the DGI;
- The agent must not have been subject to a final commercial disqualification decision or, in the five years preceding the declaration, a conviction for one of the offences listed in Article 544-8 of the Commercial Code. Final foreign convictions for those offences are also covered.
- Finally, not have been the subject of a final decision imposing commercial disqualification.
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Frequently asked questions
What is company domiciliation in Morocco?
Company domiciliation is the process of establishing a legal address (registered office) for your company in Morocco. It can be at the company owner's premises, a rented office, or through a professional domiciliation agent who provides a business address along with related services such as mail handling and meeting rooms.
Is company domiciliation mandatory for LLC formation in Morocco?
Yes, every company in Morocco, including LLCs, must have a registered office address (siège social). This address appears on all official documents and determines the company's tax jurisdiction. Without a valid domiciliation, you cannot complete the company registration process with the Commercial Register.
How much does company domiciliation cost in Morocco?
Domiciliation costs vary by city and service level. In Casablanca, basic domiciliation services start from approximately 3,000 to 5,000 MAD per year, while premium packages including meeting room access and administrative support can cost 10,000 MAD or more annually. Choosing domiciliation through your chartered accountant often provides better value.
