6 themes
1. Legal framework — Moudawana & DOC. Moroccan law applies to any property in Morocco. Quotities (fardh, ta'sib). EU regulation 650/2012 option for MRE.
2. Amicable & judicial partition. Notarial convention (amicable) or DOC article 953 (judicial, expert appointed). 1-6 months amicable, 12-36 judicial.
3. Indivision — management & exit. 3/4 vote rule (law 31-08), forced sale, occupant eviction.
4. Hiba donation — estate planning. Irrevocable donation before adoul. 1% registration between ascendants/descendants vs 4% between others. Combinable with usufruct.
5. MRE international succession. Moroccan law vs residence law. Notarised power of attorney (apostille or consulate). Delegate to a relative in Morocco.
6. Inheritance tax. TPI on sale of inherited property, fiscal acquisition price, discounts for indivision/usufruct/bare ownership.
Why an independent appraisal matters
For a defensible value per lot, integrating discounts for indivision/usufruct/bare ownership — enforceable before notary, court and tax authority. Avoids disputes between heirs. RICS Red Book aligned, from MAD 3,500 excl. VAT.
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