Moroccan SCI : the new 2026 obligations (Order of 16 September)

Transparency, traceability, reinforced identification : what every Moroccan real estate civil company must do before 16 September 2026.

Morocco is tightening the screws on real estate civil companies. Ministerial Order n° 357.26, published in the Official Bulletin on 16 March 2026, comes into force on 16 September 2026. It extends Decree n° 2.23.100 on the SCI register and reflects a clear intent from the administration: reinforce transparency and traceability in a legal vehicle widely used for patrimonial holding, succession planning and acquisitions by Moroccans living abroad (MRE).

If you hold property through a Moroccan SCI — regardless of where you live — you have until 16 September 2026 to comply. Beyond that date, the administration will automatically reject any request lacking clear identification of the legal representative or proxy.

Why this reform — the context

For years, the SCI has been a powerful — but also opaque — tool. It allowed real estate holding without always disclosing the identity of beneficial owners, and the administration noted the proliferation of little-active structures referred to in the press as « phantom SCIs », used as legal screens for hard-to-trace operations.

In parallel, Morocco is reinforcing its mechanisms against real estate spoliation — a topic particularly hitting MRE and absent landlords, victims of forged powers of attorney and unauthorised property transfers. The new SCI regulation fits into that continuum: making every real estate operation by company vehicle traceable, identifiable and enforceable.

The 3 key obligations

1. Original, registered and certified powers of attorney

Powers of attorney used in SCI management acts must now be originals, registered with the relevant services and certified true copies. Simple photocopies no longer suffice for transfer operations, administrative representation, or to legally bind the company. This is the flagship anti-spoliation measure: a forged power of attorney will no longer pass administrative scrutiny.

2. Systematic identification of legal representatives and proxies

Any administrative request in the SCI's name must include full identification: name, capacity, ID documents for every legal representative and every proxy involved. Without this clear identification, the request is automatically rejected — whatever the nature of the act sought.

Important: this requirement applies to resident Moroccans, MRE and foreign investors alike. No exception. ID documents must be provided for all members and proxies.

3. End of unregistered documents in administrative files

Documents that sometimes circulated unregistered — lease contracts, availability conventions between the SCI and its members or third parties — will no longer be accepted in administrative files. To be enforceable and usable in any formality, these documents must systematically be registered under applicable tax rules.

Operational obligations to implement

• By-laws revision to align clauses with the new annexes;
• Standardisation of internal registers against the templates in annexes 1 to 3;
• Updated identification files for all members, managers, proxies (national ID / passport / residence card by profile);
• Anticipate deadlines — denomination certificates are now capped at 90 days validity, requiring tighter sequencing of formalities;
• Update of existing powers of attorney to the required format (original + registration + true-copy certification).

Who must act first?

MRE holding property through a Moroccan SCI

You are at the front line. Your powers of attorney will likely need to be redone in compliant form (signed and registered in Morocco, certified true by a competent authority). Without this update, your local manager in Morocco will be unable to bind the SCI from 16 September 2026. Best handled on site during your next trip, or via a notary/adoul under mandate.

Family SCIs used in inheritance

Family SCIs with several co-owners — typically arising from succession — often combine disparate members, old powers of attorney and dated by-laws. The risk: a freeze on management acts (lease, sale, partition) if compliance is not done in time. To audit now.

Patrimonial SCIs used for rental

If your SCI rents out its assets, check that every lease contract and availability convention is tax-registered. Internal unregistered conventions (typically: free availability to a member) must be regularised, or will be inadmissible before the administration.

Compliance calendar

The ReaConsult angle : SCI compliance is also an opportunity to review the valuation of held assets. Many SCIs carry properties on the balance sheet at historic values out of touch with market value. The new transparency requirements make any inconsistency more visible — and therefore riskier. A good moment for a RICS portfolio audit.

FAQ

Further reading

• How much is my land worth to a developer in Morocco?
• 5 % withholding tax on rental income — Morocco 2026 guide
• Inheritance property diagnosis in Morocco

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