Expropriation in Morocco — MRE guide

Warning signs to watch: commune or local authority notice received by neighbours or family in Morocco; administration agent visit on property; registered letter notification sent to official Moroccan address — often land title or fiscal declaration address; legal notice press announcement. If MRE and Moroccan property owner, ensure your abroad address is known to ANCFCC and commune. Moroccan PO box with frequent pickup by relative is minimum.

Without physical presence, you need a representative able to: receive administrative notifications; represent owner at public inquiry and deposit observations on register; seise specialised lawyer in administrative and land law; coordinate independent expert for adversarial evaluation; attend judicial expert site visit. Representative can be family member, lawyer, notary, or specialised cabinet. Power of attorney must be notarised and apostilled (Hague Convention) if abroad-issued.

Independent real estate expert is decisive link. For MRE: he evaluates property per RICS Red Book Global Standards 2025 market value at transfer date; documents local comparables MRE can't constitute remotely; attends adversarial judicial expertise ordered by court and defends owner position; drafts report usable before Moroccan administrative judge AND for French tax compliance (IFI if applicable).

Beyond indemnity itself, transfer of indemnity abroad is critical for MRE. Article 31 of Investment Charter framework law 03-22 (BO 7152 of 15/12/2022) guarantees MRE and foreign investors convertibility regime on foreign-currency-funded investments: transfer of net post-tax profits without limit; transfer of sale or liquidation proceeds, including capital gains. Two practical conditions: (a) was initial acquisition financed in convertible currency? (b) was Office des Changes file properly constituted at acquisition?

Moroccan TPI — applies theoretically to cession including via expropriation. Partial exemptions may apply per holding duration. Specialised fiscal consultation essential. French IFI — French tax resident MRE must declare Moroccan property value at January 1 each year. RICS expertise also serves this declaration. Franco-Moroccan tax convention — avoids double taxation. Fiscal cabinet coordinates with real estate expert to align declared values.

• Abroad address registered with ANCFCC and commune
• Moroccan representative formally designated
• Power of attorney notarised and apostilled
• Independent RICS expertise commissioned
• Specialised lawyer retained in Morocco
• Office des Changes file verified for indemnity convertibility
• French IFI / IRPP fiscal consultation done
• Recourse deadlines tracked carefully

• Late discovery of expropriation procedure
• Administrative offer accepted by fatigue or distance
• No independent expert pre-judicial phase
• Underestimating fiscal articulation TPI/IFI
• Office des Changes file neglected