By country — Morocco

Tax Representative in France for Moroccan Residents and Businesses

Are you an MRE or Moroccan resident with property in France? Find out about your French tax obligations and when a fiscal representative is mandatory.

MRE and their property in France

The Moroccan community living abroad — Moroccans Residing Abroad (MRE) — is one of the largest diasporas in the world, with a historically strong presence in France. Conversely, many French nationals have established their residence in Morocco for professional or retirement reasons.

In both cases, a common denominator frequently arises: a property located in France, held as a secondary residence, a rental investment or a family inheritance. Owning such a property triggers specific French tax obligations, even when the owner is no longer a French tax resident.

Morocco is a third country (outside the EU). Moroccan residents do not benefit from intra-Community tax assistance arrangements. The obligation to appoint an accredited fiscal representative therefore applies in full for property sales with a capital gain above €150,000.

Capital gains: when a representative is mandatory

The obligation to appoint an accredited fiscal representative is triggered by Article 244 bis A of the French General Tax Code when two conditions are met:

  • The seller is a French non-resident for tax purposes
  • The net capital gain realised (after allowances) exceeds €150,000

The DGFiP-accredited fiscal representative is jointly and severally liable for the payment of the tax. They file form 2048-IMM and ensure that the tax is paid to the Treasury before or at the time of signing the notarial deed. The notary cannot release the funds without the representative's certificate.

Practical example A Franco-Moroccan national residing in Casablanca sells their Lyon apartment acquired in 2014 for €85,000 and sold in 2026 for €290,000. Gross capital gain: €205,000. After taper relief for 12 years of ownership (44% on income tax), the taxable base is approximately €115,000. As the net gain remains below €150,000, an accredited fiscal representative is not required in this specific case. The notary withholds the tax directly.

Rental income and annual filing

If you receive rent from your French property while living in Morocco, that income is taxable in France under Articles 164 A et seq. of the French General Tax Code (CGI). It must be declared annually in France, regardless of your place of residence.

The tax regime depends on the annual rental receipts:

  • Simplified regime (micro-foncier) (gross income ≤ €15,000/year): flat-rate deduction of 30%, net income taxed at the minimum rate of 20% for non-residents
  • Actual expenses regime: deduction of actual costs (mortgage interest, works, service charges). Recommended when expenses exceed 30% of rent

The 1970 Franco-Moroccan tax treaty provides that real estate income is taxable in the state where the property is located. Income from a property in France is therefore taxed in France, even if the owner resides in Morocco.

Moroccan businesses and French VAT

A company incorporated under Moroccan law that carries out taxable transactions in France — import and resale of goods, provision of services, e-commerce — is liable for French VAT. As Morocco is not a member of the European Union, no administrative assistance arrangement exempts the company from appointing an accredited fiscal representative.

The obligations are as follows:

  • VAT registration with the Service des Impôts des Entreprises Étrangères (SIEE), attached to the Direction des Résidents à l'Étranger et des Services Généraux (DRESG)
  • Appointment of a fiscal representative accredited by the French Tax Authority (DGFiP), who assumes joint and several liability
  • Filing of monthly or quarterly CA3 returns depending on the regime
  • Keeping accounts compliant with French standards for French transactions
Important point for Moroccan importers Importing goods into France from Morocco generates import VAT collected by customs. If you then resell these goods in France, you must also register for VAT in respect of those sales. The absence of a fiscal representative and VAT registration exposes you to VAT reassessments, 40% penalties and late-payment interest.

The Franco-Moroccan tax treaty

The convention between France and Morocco to avoid double taxation was signed in 1970 and has been revised since. It covers income tax and corporation tax, but does not exempt from filing obligations in France or from the obligation to appoint an accredited fiscal representative for property sales.

Key points of this treaty for property owners:

  • Real estate income is taxable in the state where the property is located (France)
  • Capital gains on property located in France are taxable in France
  • A Moroccan tax credit is available in Morocco to avoid double taxation, provided the person is also taxable in Morocco on that income

To find a fiscal representative experienced in Franco-Moroccan cases, consult the list of DGFiP-accredited fiscal representatives.

Frequently asked questions

Yes, if the capital gain realised exceeds €150,000. Morocco is not part of the EU and is not linked to France by a tax assistance agreement sufficient to exempt from the obligation. The notary will require the certificate from the accredited fiscal representative before releasing the funds. Below the threshold, the notary withholds the tax directly at source.
No. The 1970 Franco-Moroccan treaty avoids double taxation on income, but it does not exempt from appointing an accredited fiscal representative on a property sale with a capital gain above €150,000. The fiscal representative obligation stems from Article 244 bis A of the French General Tax Code (CGI), independently of tax treaties.
The standard rate is 26.5% (19% income tax + 7.5% solidarity levy). Taper relief applies progressively from 6 years of ownership. Full exemption from income tax is reached after 22 years, and from social levies after 30 years.
Yes. As Morocco is outside the EU, any Moroccan company carrying out taxable transactions in France (sales, services) must register for French VAT and appoint a fiscal representative accredited by the French Tax Authority (DGFiP). Registration is done with the Service des Impôts des Entreprises Étrangères (SIEE).
Yes. All formalities can be completed remotely. The fiscal representative mandate is signed electronically, documents are sent as PDFs and communications take place by email. For a property sale, contact a representative at least 4 to 6 weeks before the planned signing date.
Official sources impots.gouv.fr — BOFiP — service-public.fr

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