MRE Real Estate Morocco: French Deed Registration Requirements 2025

Moroccans residing abroad (MRE) who own real estate in Morocco must now exercise caution when a deed is signed outside the kingdom. A sale, donation, succession or creation of a real right established in France may produce effects in Morocco, but it must still comply with Moroccan tax rules to be recognized in land procedures.

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According to Les Inspirations Éco, citing an administrative response from the General Tax Directorate dated May 25, 2026, referenced DS96/261/D95, the DGI provided clarifications on the application of article 139-I of the General Tax Code to so-called cross-border deeds. This concerns deeds established in a foreign country, such as France, but relating to property located in Morocco.

The central point concerns the registration certificate. The 2025 Finance Law introduced the obligation to accompany deeds presented to the Land Registry with a certificate issued by the Moroccan tax administration. In other words, the mere mention of registration noted on the deed is no longer necessarily sufficient to allow registration in the land records.

This certificate thus becomes an essential document for MRE owners. Without it, a deed concerning property located in Morocco may face rejection during procedures with the Land Registry. According to the cited response, deeds can only be accepted by the registrar if they have been previously registered and accompanied by this certificate.

The DGI also provides for a mechanism to verify the authenticity of this certificate. It may include a QR code to verify its validity. For deeds registered directly with registration offices, particularly when they come from abroad, the administration clarifies however that the official stamp may serve as proof when the certificate does not include a QR code.

Another important point for MREs: paying tax rights in France does not automatically resolve the situation in Morocco. When a tax treaty allows avoidance of double taxation, the taxpayer may request the imputation of rights already paid abroad. But this procedure is not automatic. It must be requested from the competent registration office, with the necessary supporting documents.

In practice, an MRE who signs in France a donation concerning an apartment in Rabat, Casablanca, Tangier or Salé must be able to present proof of rights paid abroad, request their recognition in Morocco and have the deed registered according to Moroccan rules. A certificate from the French notary or a tax receipt may be requested, but the Moroccan administration must be able to clearly identify the amounts paid and the nature of the transaction.

The deadline constitutes the other major difficulty. The General Tax Code provides for registration deadlines, notably a 30-day deadline for certain deeds. Yet procedures abroad can take several weeks, particularly when obtaining a copy of the deed, a tax certificate or payment receipts. The DGI reminds however that penalties and surcharges may apply if Moroccan deadlines are not met, regardless of the time required for formalities completed in France.

Requests for remission or moderation of penalties remain possible when particular circumstances justify it. But they are examined on a case-by-case basis and do not constitute an automatic right. For MRE families, this means that a poorly anticipated succession or donation can result in administrative blocking or even additional fees.

These clarifications directly interest Moroccans worldwide who manage family assets in Morocco from France or another country. They also concern heirs, donors, buyers, sellers and families organizing asset sharing between multiple countries.

To avoid unpleasant surprises, legal professionals are now called upon to better coordinate procedures between the two countries. Affected MREs must above all anticipate Moroccan formalities from the signing of the deed abroad, rather than waiting for the registration phase at the Land Registry.

The message from the tax administration is clear: a deed signed in France may be valid, but it only produces its full effects in Morocco after compliance with registration obligations, tax justification and presentation of the certificate required by the Moroccan administration.