Tax in Morocco


CMS is among the few firms in Casablanca with a standalone tax practice. Its lead partner is Marc Veuillot, who specialises in tax and business law, and frequently handles the tax aspects of large, cross-border M&A transactions, including investments by private equity funds. The firm acts for Moroccan, French and international companies. In addition to Veuillot, clients frequently call on the skills of highly regarded senior associate and transfer pricing specialist Cédric Mahéo.

Practice head(s):

Marc Veuillot

Other key lawyers:

Cédric Mahéo

Ernst & Young - Associated Advisers

Ernst & Young - Associated Advisers has a multidisciplinary team comprising of lawyers, economists and chartered accountants, who work as part of an integrated global practice. In Morocco, the firm handles legal, tax and financial matters for Moroccan public and private institutions, as well as the local entities of multinational businesses. The lead partners are Abdelmejid Faiz, who has more than 30 years of experience in tax advisory work and audits, and Kamal Himmich. According to a client, 'they have great human qualities, very good communication skills, and are friendly and available'.

Practice head(s):

Abdelmejid Faiz; Kamal Himmich


‘The firm has a team of open-minded experts. They are strong partners who take the customers constraints in their recommendations.’

‘A strong team which is available anytime and which provides full support whenever requested.’

‘They have great human qualities, very good communication skills, and are friendly and, most importantly, available, fully supporting our queries and deadlines.’

‘The team shows impartiality, technicality, mastery of the Moroccan tax context, and credibility with the Moroccan tax administration.’

‘It has a competent team in law and taxation.’

‘Kamal Himmich shows integrity and has a good relationship with the Moroccan tax administration.’

Key clients


Fromageries Bel Maroc

P&G Maroc


Gide Cuatrecasas Casablanca

Gide Cuatrecasas Casablanca has a standalone group that advises both international and Moroccan clients on tax and foreign exchange control matters. It assists multinational companies with global tax strategies, transfer pricing and interactions with Morocco's Office des Changes. Newly promoted counsel Chloé Joachim de Larivière and associate Julien Nouchi are the key practitioners in the practice, which is led by corporate partner Simon Auquier. It is well-positioned to advise French companies and recently supported renewable energy company EDF Renouvelables in tax matters relating to its projects in Morocco.

Practice head(s):

Simon Auquier

Other key lawyers:

Chloé Joachim-de Larivière; Julien Nouchi

Key clients

TEKCIM / SGTM (Société Générale des Travaux du Maroc)

Hutchinson Industrias del Caucho


Citibank Maghreb

EDF Renouvelables


Total Maroc

Work highlights

  • Advising TEKCIM, the project company of the Moroccan construction leader SGTM on the setting up, financing and development of a cement plant in El Jadida.
  • Assisting Hutchinson with its ongoing tax and customs issues pertaining to the activity of its local entity incorporated in the Tangier free zone.
  • Providing EDF Renouvelables, one of the world leaders in sustainable energy development projects, with tax services in relation to various projects and open bids in Morocco.

Baker & McKenzie Maroc

Baker & McKenzie Maroc has a stellar client base that includes leading global brands in the technology, banking and media sectors. Led by corporate partner Kamal Nasrollah, the practice has a strong team of associates, among them Hasnaa Sbai and Amina Bensaid, who focus on the tax aspects of M&A  transactions and intra-group reorganisations. Sbai also handles tax and customs litigation. The firm is also known for its work in VAT and transfer pricing matters.

Practice head(s):

Kamal Nasrollah

Other key lawyers:

Hasnaa Sbai; Amina Bensaid

Key clients




JP Morgan






Work highlights

  • Assisting AWS with the customs & VAT regime applicable to IT items to be imported by AWS into Morocco and also analysis of a potential PE risk.
  • Assisting Apple with the customs & VAT regime applicable to IT items to be imported by Apple into Morocco.
  • Assisting SICPA with the customs & VAT regime applicable to IT items to be imported by SICPA into Morocco.

Garrigues Maroc Sarl

Garrigues Maroc Sarl's team garners praise from clients; 'their knowledge and understanding is really exceptional'. Also notable is that 'they are able to easily understand what you are willing to achieve and to explain it in a plain and a very understandable way’. José Ignacio García Muniozguren leads the corporate practice, which oversees tax matters. Senior associate Dounia Semlali, who is a tax specialist, frequently assists multinational corporates with tax audits and disputes.

Practice head(s):

José Ignacio García Muniozguren

Other key lawyers:

Dounia Semlali


‘As is to be expected, they have a great knowledge of their legal subjects. What is unique is that this knowledge and understanding is really exceptional. Moreover, and of a great value for us, it is the fact that they are able to quite easily understand what you are really willing to achieve and to explain it in a plain and a very understandable way, no matter the complexity of the subject.’

‘The experience and knowledge of the partner – that is the key differentiator.’

Key clients


Cadagua (Ferrovial Group)





Banco Sabadell


Plastic Omnium

Mariscos Rodríguez



Morocco GHS (Globalia Group)


Gil Comes

Eagle Hills

M.A. Global Consulting

M.A. Global Consulting has a large tax practice and its newly-formed collaboration with global tax consultancy Andersen Global has considerably broadened the firm's exposure to international clients. It is 'one of the best and leading tax firms in Morocco, for both the quality of its advice and the availability of its team'. Managing partner Mehdi El Attar and specialist tax partner Manar Fadriq are the key contacts.

Practice head(s):

Mehdi El Attar; Manar Fadriq


‘The team is very professional through Mehdi El Attar and the associates working with him. The associates show great dedication to the work required and are very reactive whenever issues arise.’

‘Compared to other firms, MA Global Consulting is constantly bettering its abilities and team and that is why we have never changed our advisors once we met MA Global Consulting eight years ago.’

‘Mehdi El Attar clarifies the applicable financial regulations from step A to step Z.’

‘In my point of view, MA Global Consulting, is one of the best and leading tax firms in Morocco, for both the quality of its advice and the availability of its team for the clients. Last but not least, they have the ability to provide genuine solutions of the customer’s tax issues.’

‘I find the individuals I worked with highly effective, humble and sincere. When I make a request I am sure to have a sufficient oversight of the issue I’m asking for, its risks, remedies and optional choices. That makes me feel backed, and this is a priceless feeling.’

‘What is good is the people available for the case stay on the case until they close it. They have a panel of expertise.’

‘The individuals are very accessible and available. Most of the work is being done on-site with immediate results.’

‘The difference is the degree of involvement of the top management who are personally involved, a concern for perfection. The attention to detail and performance, with a great sense of ethics increasingly rare in Morocco and elsewhere.’

Key clients

SGTM Immobilier

Merck Maroc


Saham Immobilier


Groupement Pour la Construction du Port de Nador (GCPN)

Tumag Câbles

Société Immobilière El Fal

Energy Transfo

Jenan Ammar

Work highlights

  • Assisted SGTM Immobilier with its litigation with the tax administration following a tax inspection. The assistance included the representation and defence before the members of the Tax Commission.
  • Performed a tax audit at the request of Merck Maroc and reviewed the transfer pricing policy and the billing method for intra-group transactions.
  • Advised Saham Immobilier on the tax treatment to adopt for an innovative lease-accession project carried out in accordance with the provisions of Law No. 51-00.