Morocco France Tax Treaty — Double Taxation, Reduced Rates | PDF | Upsilon Consulting

Morocco–France Tax Treaty

Treaty signed in Paris on 29 May 1970 for the elimination of double taxation and the establishment of mutual administrative assistance rules in tax matters between the Kingdom of Morocco and the French Republic.

Published in the Official Gazette No. 3215 of 12 June 1974, enacted by Dahir No. 1-73-440 of 8 January 1974.

Scope

The treaty applies to taxes on income and wealth levied in both states, including:

• France: income tax, corporate tax, payroll tax
• Morocco: agricultural tax, professional profits tax, salary withholding, complementary contribution

Key provisions

• Tax residence rules and taxation of immovable property income, business profits
• Reduced rates on dividends, interest, and royalties
• Treatment of independent professions and directors’ fees
• Methods for elimination of double taxation: tax credit
• Rules on mutual administrative assistance and exchange of information