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
- 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.