Tax in Morocco

Baker & McKenzie Maroc

Baker & McKenzie Maroc has built up a strong core of specialist tax expertise over the last four years and now assists the likes of Amazon Web Services, Airbnb, Netflix and Apple with local tax matters. Managing partner Kamal Nasrollah leads a multidisciplinary team of associates who deal with the tax aspects of M&A transactions and intra-group reorganisations. Their work also covers complex cross-border tax audits.

Practice head(s):

Kamal Nasrollah

Key clients




JP Morgan






Work highlights

  • Assistance to AWS on customs & VAT regime applicable to IT items to be imported BY AWS into Morocco and also analysis of a potential PE risk.
  • Assistance to Apple on customs & VAT regime applicable to services to be imported BY APPLE into Morocco.
  • Assistance to SICPA on customs & VAT regime applicable to services to be imported BY SICPA into Morocco.


The team is committed to the result, with some long-standing dedication‘, remarks one client, noting that the firm has ‘in-depth knowledge of the way local tax authority works‘.


‘Team committed to the result, with some long-standing dedication.’

‘In-depth knowledge of the way local tax authority works, hence both efficient and pragmatic advisors.’

‘The team spends the needed time to know well your situation and your needs. Very good collaborative spirit, like we are forming one team only.’

‘Excellent knowledge of the tax environment. Compared to other firms, they do not come with standard recommendations, but very customised advices.’

‘Very reliable and available, they can be contacted by email or phone with no delay. The associate is managing carefully his long lasting relationships (but for the better).’

Ernst & Young - Associated Advisers

Ernst & Young - Associated Advisers specialises in business tax advisory matters and the practice brings together lawyers, economists and chartered accountants to handle both local and regional work. The practice led by Abdelmejid Faiz and Kamal Himmich frequently assists clients in sectors as diverse as energy, hydrocarbons, tourism, telecommunications, banking and insurance, as well as handling public sector tax matters for Moroccan and foreign companies.

Practice head(s):

Abdelmejid Faiz; Kamal Himmich

Gide Cuatrecasas Casablanca

Gide Cuatrecasas Casablanca has a specialist tax team that advises both Moroccan and international clients on tax, foreign exchange and customs matters, including tax audits and administrative claims. The firm recently assisted EDF Maroc with the tax aspects of the financing and development of new solar power plants. Counsel Chloé Joachim de Larivière and associate Julien Nouchi are the key practitioners in the practice, which is led by corporate partner Simon Auquier.

Practice head(s):

Simon Auquier

Other key lawyers:

Julien Nouchi; Chloé Joachim de Larivière

Key clients

EDF Maroc

Norma Capital

Saint Gobain



Shearman & Sterling LLP


Afrique Advisors

Afrique Advisors is a growing firm focused on business and tax law, as well as institutional relations, and it has one of the few specialist tax lawyers working at an international law firm in Casablanca in managing partner Laila Slassi. Well versed in banking, financial and capital markets transactions in Morocco, she is able to advise multinational companies on cross-border tax structuring. The firm is the local correspondent for Mayer Brown.

Practice head(s):

Laila Slassi

Dentons Sayarh & Menjra

Dentons Sayarh & Menjra assists clients with managing their relationships with the tax authorities at every stage of a tax audit or dispute, bringing extensive experience in the tax aspects of corporate restructuring, the audit process and the obtaining of tax approvals and discharges.

Key clients



Office national des hydrocarbures et des mines (ONHYM)


Work highlights

  • Assisting MFRUITS with a tax issue in the context of the acquisition of 100% of Farm Management Company.
  • Assisting EMIRATIE MAROCAINE POUR L’INDUSTRIE ET LA DISTRIBUTION in the context of a tax audit.
  • Assisting GENESIS TRAVEL AGENCY in the context of a tax audit.

Garrigues Maroc Sarl

Garrigues Maroc Sarl frequently handles the tax aspects of major corporate transactions on behalf of Spanish and Portuguese clients with business interests in Morocco. Among those clients are Barceló Hotels & Resorts and Banco Santander. ‘What I value most about him is his experience and knowledge of the laws and cultures of the country‘, says a client of practice head Jose Ignacio Garcia Muniozguren. Senior associate Dounia Semlali is also a recognised tax expert.

Practice head(s):

José Ignacio García

Other key lawyers:

Dounia Semlali


‘The most important thing that I value most is the knowledge and experience of a European law firm like Garrigues in Morocco. The knowledge of the laws, the local administration and the culture of the country are all very important aspects to comply with the laws and regulations of the country.’

‘I have maintained the relationship with the partner José Ignacio García Muniozguren. What I value most about him is his experience and knowledge of the laws and cultures of the country, as well as his availability at all times.’


Key clients

Barceló Hotels & Resorts

Cadagua (Ferrovial Group)




Banco Santander

Banco Sabadell


Eagle Hills


Work highlights

  • On-going tax advice for Barceló’s Moroccan operations for more than fifteen years.
  • On-going tax advice on Banco Santander’s Moroccan operations for more than ten years.
  • On-going tax advice on Banco Sabadell’s Moroccan operations for more than ten years.

M.A. Global Consulting

M.A. Global Consulting works in partnership with international tax consultancy Andersen Global, bringing to bear the strength of its large tax team to handle cross-border matters for businesses with interests in Morocco. Managing partner Mehdi El Attar and specialist tax partner Manar Fadriq have in-depth knowledge of local and international tax laws.

UGGC Africa

UGGC Africa has a large multidisciplinary practice composed of French and Moroccan lawyers who handle tax aspects of M&A transactions and private equity investments, tax structuring, VAT issues, tax audits and litigation. The firm is also known for its in-depth analysis of international tax treaties. Practice head Ali Bougrine and his team of eight associates are ‘dedicated to clients’ projects and are always available and quick to answer to enquiries‘.

Practice head(s):

Ali Bougrine


‘Ali Bougrine and his team dedicated to our projects is always available and quick to answer to our enquiries. The UGGC Africa desk has several offices in Africa and it is very helpful to have a knowledge of the local regulations.’

‘My main contact is Ali Bougrine. Depending on our projects, Ali always manages to find a creative solution to our needs in a particular market. He succeeds perfectly in anticipating the problems we might encounter and proposes alternative solutions.’