WTA International | Morocco

Morocco-UAE Advisory Coordination

Keeping your UAE structure aligned with Morocco’s exchange-control rules, the Morocco-UAE tax treaty and your advisers in Morocco.

Services / Morocco-UAE Advisory Coordination

Why Coordination Matters for Moroccan Clients

A UAE structure for a Moroccan client sits between two systems. The UAE side covers licensing, structures, residency and banking. The Moroccan side covers exchange control, tax and declarations. When the two are planned separately, money can be moved before the Moroccan route is confirmed, or a UAE structure can be set up that the Moroccan rules do not allow to be funded. We keep both sides working from the same plan.

The IGOC 2026: What Moroccan Clients Need to Know

The Office des Changes published a new Instruction Générale des Opérations de Change on 31 December 2025, and it took effect on 1 January 2026. It brings Morocco’s exchange-control rules together in one text and introduces a series of easing measures, while keeping the overall control system in place.

For clients looking at the UAE, the points that matter most are:

Company Investment Abroad

Moroccan companies can invest abroad through their bank up to MAD 200 million per calendar year, subject to conditions on activity, audited accounts and the business purpose of the investment.

Start-Up Route

ADD-labeled start-ups can invest abroad up to MAD 10 million per year without the three-year and audited-accounts conditions.

Repatriation

Income and sale proceeds from investments abroad generally have to be brought back to Morocco within set timelines.

Authorization Above the Limits

Operations outside the IGOC routes or above the ceilings need Office des Changes authorization.

The rules are detailed and are applied by your Moroccan bank. We use them to plan the UAE side, and your Moroccan advisers confirm how they apply to you.

The Morocco-UAE Tax Treaty

Morocco and the UAE signed a double tax treaty in 1999. It limits the tax Morocco can withhold on certain payments to UAE residents: on dividends, generally 5% where the UAE shareholder holds at least 10% of the Moroccan company and 10% otherwise, and up to 10% on interest and royalties. To claim treaty rates, the UAE recipient usually needs a UAE tax residency certificate. We help clients obtain and maintain that certificate and keep the UAE side consistent with it.

Who Does What

WTA International (UAE)

UAE structures, licensing, residency, banking introductions, tax residency certificates and ongoing administration.

Your Moroccan Advisers

Moroccan exchange control, tax, declarations, notarial and legal matters.

WTA does not provide Moroccan legal, tax or exchange-control advice. If you do not yet have Moroccan advisers for these matters, tell us and we will discuss how to proceed.

FAQ

Frequently Asked Questions

What is the IGOC 2026?

It is Morocco’s general instruction on exchange operations, issued by the Office des Changes and in force since 1 January 2026. It sets out how money can move between Morocco and other countries, including investment abroad by Moroccan companies.

Is there a tax treaty between Morocco and the UAE?

Yes. The two countries signed a double tax treaty in 1999. It caps Moroccan withholding tax on dividends, interest and royalties paid to UAE residents who can show UAE tax residence.

How do I get a UAE tax residency certificate?

It is issued by the UAE Federal Tax Authority to individuals and companies that meet the residence conditions. We advise on eligibility and coordinate the application.

Will WTA work with my Moroccan accountant or lawyer?

Yes. We coordinate directly with your Moroccan advisers so that the UAE and Moroccan sides of your plan are agreed before anything moves.