Limited Liability Company Formation Service
in the Kingdom of Morocco

This is the second step in company formation. If a lease contract is available, it is used for the purpose of establishing the company. In the absence of a lease contract, we provide a localization contract for the company with the addresses available to us.

Drafting the articles of association for a limited liability company is an important task that can have legal consequences and affect the social status of the company's executive manager or legal representative. At our company, we draft the articles of association (company incorporation contract) based on the request of the contributing parties, after which we register the contract after carefully reading and understanding all its contents and obtaining the approval of all contributing parties. It is worth noting that the legal manager of the company can be appointed either in the articles of association or through a separate act. However, due to specialization, we recommend preparing a separate act for appointing the legal manager to avoid the need for a complete amendment of the articles of association every time the company's legal manager is changed. Remember that the capital of a limited liability company is freely determined by the partners in the articles of association, and the capital is divided into shares of equal minimum value according to the agreed-upon stakes.

If the share capital exceeds one hundred thousand Moroccan dirhams, the capital must be blocked with a chosen bank, which issues a certificate of capital blocking specified in the company. For companies whose capital does not exceed one hundred thousand Moroccan dirhams, blocking is not mandatory but is recommended as it ensures the partners' commitment to the company's capital.

The purpose of this step is to obtain a business tax identification number and tax identifier by registering at the regional tax office.

• Application for registration in the professional tax
• Application for professional tax certificate
• Publication in a specialized newspaper.
• Publication in the official gazette.
• Certified copy of the lease contract or localization certificate from a specialized office.
• Diploma or certificate if the activity requires proof of a specific educational qualification for the regulated activity.

The procedure aims to obtain the company's registration number in the commercial register to acquire legal personality. The registration application is submitted at the commercial court with essential documents:

• Articles of Association
• Minutes of the general assembly for company incorporation if necessary
• Legal minutes including the appointment of the company's legal manager
• Negative certificate
• Capital blocking certificate
• Business tax registration certificate and tax identifier
• Form 2 in 3 copies
• Lease contract or localization certificate

This free process is conducted at the National Social Security Fund with essential documents:

• Application for affiliation with the National Social Security Fund
• Certified copy of the national ID or passport of the shareholders
• Certified copy of the national ID or passport of the company's legal manager
• Tax identification certificate and tax identifier
• Commercial register registration certificate with form J
• Certified copy of the company's articles of association

Publication must be made in the legal announcements newspaper in the official gazette. The text written in Arabic and French must contain all information related to the established company in accordance with Article 96 of the Limited Liability Companies Law (Law 5/96). The notice must include:

• Company form
• Company name
• Common purpose briefly stated
• Registered company address
• Company formation duration, not exceeding 99 years
• Amount of capital with details of cash contributions and a brief description and valuation of in-kind contributions
• Full name, surname, status, and residence of the partners
• Full name, capacity, and residence of the partners or third parties contributing to the company
• Commercial register registration number