You are a foreigner, you have bought a riad or a villa in Morocco, and you wonder what will happen to it after you. It is a question people often postpone, and that heirs sometimes discover in a hurry. Yet a few simple rules make the picture clear and avoid many deadlocks.
The basic rule: the deceased’s national law
For a non-Muslim foreigner, Moroccan law refers to the law of their country. The 1913 dahir on the civil status of foreigners in Morocco provides that the devolution of property, movable and immovable, located in Morocco is governed by the national law of the deceased: it designates the heirs, sets their shares and determines the portion that can be freely disposed of.
In other words, the estate of a non-Muslim British national who owns a riad in Marrakech will, in principle, be governed by British law in the eyes of the Moroccan judge, including for that riad.
When Moroccan law applies
This rule has important exceptions:
- Dual nationals (French-Moroccan, Belgian-Moroccan, etc.): the Family Code (Moudawana) applies to all Moroccans, even if they hold another nationality (article 2). For the Moroccan judge, the Moroccan nationality is what counts.
- Foreigners of the Muslim faith: Moroccan case law applies Muslim inheritance law, as set out in the Family Code, when the deceased is Muslim, even if foreign.
- Relations between a Muslim and a non-Muslim: the Family Code provides that a Muslim and a non-Muslim cannot inherit from each other (article 332). A non-Muslim spouse therefore does not inherit by law from a Muslim deceased.
In these situations, the Family Code rules apply: shares fixed by law for each heir, and a will limited to one third of the estate, which cannot favour an heir without the agreement of the others (article 280).
A reform of the Family Code is under discussion in Morocco. At the time of writing, it has not been adopted, and the rules described here remain those in force.
And the law of your own country? The case of Europeans
Your own country also has its rules. For EU nationals, European Regulation no. 650/2012 on succession provides that the applicable law is, by default, that of the State of your habitual residence at the time of death (article 21). But you can choose the law of your nationality in a will (article 22).
If you live in Morocco part of the year, the question of your habitual residence can become delicate, and the two legal systems may not reach the same answer. A well-drafted will is recommended precisely to avoid this uncertainty.
Outside the EU, for example in the United Kingdom or the United States, the rules differ again: advice in your country of residence is essential.
How the heirs take over the property
- Proving heirship. For a foreigner, the heirs prove their rights through an affidavit of heirship (acte de notoriété) drawn up by a notary. For estates governed by Moroccan law, an inheritance deed is drawn up by adouls.
- Registering the heirs on the land title. The land registry records the “devolution of inheritance”. For foreigners, ANCFCC requires in particular an authentic deed and a certificate of custom issued by the embassy or consulate, in addition to death certificates and the heirs’ identity documents.
- Selling or dividing. Until the heirs are registered, they can neither sell nor mortgage the property. With several heirs, any sale requires all of them to agree.
If the property has no land title (melkia), proving the heirs’ rights takes longer and is less certain. All the more reason to register a riad during your lifetime.
What about taxes?
Morocco does not levy an inheritance tax comparable to European inheritance duties. Registration duties and land registry fees do, however, apply to certain deeds (inventory, division, registration of heirs).
Your country of residence, on the other hand, may tax the estate, including the property located in Morocco: this is the case in several European countries. You therefore need to look at both sides, with an adviser in each country.
When the heirs later sell, Moroccan real estate capital gains tax applies under the usual rules.
Precautions to take during your lifetime
- Make a will suited to both your countries, before a notary or at the consulate, specifying the applicable law where possible.
- Have the property registered if it is not, and check that the title is in your name.
- Gather the documents (land title, deeds, accounts, notary’s details) and tell your family where they are.
- Consider holding through a company if several heirs will have to manage the property together: the shares are then passed on, and management can continue. Own name or SARL: comparing the two options.
- Consider a lifetime gift, if it suits your situation: between parents and children, registration duty is reduced (1.5%).
Conclusion
For a foreigner, the inheritance of a property in Morocco depends first on nationality and religion, then on the rules of their own country. None of this is insurmountable, provided it is anticipated. A well-drafted will, a titled property and documents in order spare your family months, sometimes years, of procedures.
This article is provided for general information. Every international estate is a specific case: consult a notary in Morocco and a legal professional in your country of residence.
For advice tailored to your situation, contact me directly on WhatsApp (+212 6 61 07 49 33), Instagram (@abdel.laaouina) or LinkedIn (Abdelhadi Laaouina), or book a consultation.
Abdelhadi Laaouina, PhD, is a luxury real estate advisor at Morocco Sotheby’s International Realty in Marrakech. He specialises in luxury real estate in Morocco, and in Marrakech specifically, with a focus on riads, heritage properties, villas and hospitality investment, and brings more than 12 years of experience in real estate and hospitality.
Sources: Dahir of 12 August 1913 on the civil status of French nationals and foreigners in Morocco (Adala portal of the Ministry of Justice); Moroccan Family Code (law 70-03), articles 2, 280 and 332; Regulation (EU) No 650/2012 on succession, articles 21 and 22 (EUR-Lex); ANCFCC, documents required for a devolution of inheritance; “Relations hispano-marocaines en matière de successions”, academic article (AmeliCA); La Vérité, status of the Family Code reform.