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Office des Changes Foreign investors Non resident foreigners Income, assignment, liquidation and testamentary disposition or succession of transactions of foreign investment in Morocco

Income, assignment, liquidation and testamentary disposition or succession of transactions of foreign investment in Morocco

Clause 159.-Definition

Income, liquidation proceeds of foreign investment as well as funds from the testamentary disposition or succession of foreign investment in Morocco include:

  •  The income generated by foreign investments in Morocco:
    •  The dividends or profit shares distributed by Moroccan companies;
    •  Profits made by branches of foreign companies in Morocco;
    •  Rental income;
    •  Interest generated by related loans and advances in the current account of
    • associates;
    •  Interest generated by debt instruments;
    •  Attendance fees;
    •  Interest generated by term deposits.
  •  Liquidation proceeds of foreign investments in Morocco;
  •  The reimbursement of advances to the current account of associates and related loans that are contracted in foreign currency in accordance with the provisions of this Instruction;
  •  Funds granted to non-resident beneficiaries in the form of testamentary disposition or succession to a foreigner or a resident abroad Moroccan.