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Corporate Guide Morocco
Corporate Guide

What is the legislation that governs companies in Morocco?

The legislation that governs companies in Morocco includes the following: 

  • Dahir forming the Code of Obligations and Contracts (12 August 1913) as completed by the Dahir No 1-07-129 (30 November 2007) promulgating Law No 53-05, Dahir No 1-11-140 (17 August 2011) promulgating Law No 24-09, Dahir No 1-15-15 (19 November 2015) promulgating Law No 09-15, Dahir No 1-19-76 (17 April 2019) promulgating Law No 21-18, and Dahir No 1-20-100 (31 December 2020) promulgating Law No 43-20.
  • Dahir No 1-97-49 (13 February 1997) promulgating Law No 5-96 on the general partnership, the limited partnership, the partnership limited by shares, the simplified joint stock company, the limited liability company, and the joint venture company (as amended by Law No 21-19 and, recently, 19-20).
  • Dahir No 1-96-124 (30 August 1996) promulgating Law No 17-95 relating to joint stock companies (as amended and supplemented by Laws No 81-99, 23-01, 20-05 and 78-12, Law 20-19 and, recently, 19-20).
  • Law 15-95 on the commercial code which governs relations between business partners, rules on means of payments, business assets (fonds de commerce) and the solvency procedure, amended in 2018 by Law 73-17.
  • Dahir No 1-99-12 (5 February 1999) promulgating Law No 13-97 relating to economic interest groups as amended and completed by Dahir No 1-14-29 (12 March 2015) promulgating Law No 69-13.