Estate of a Moroccan living abroad: which law applies?

Families of Moroccans abroad often face two legal systems when an estate opens. Moroccan law and the law of the country of residence may set different rules, in particular on the heirs’ shares.

What Moroccan law says

Article 2 of the Family Code provides that it applies to all Moroccans, even those who hold another nationality. Before a court or land registry in Morocco, the estate of a Moroccan is therefore settled under the inheritance rules of the Family Code.

What the country of residence says

The country of residence applies its own rules. In the European Union, for example, the law of the last habitual residence applies in principle, unless the deceased chose the law of their nationality. The two systems can therefore lead to different distributions.

Assets located in Morocco

Draw up the deed of inheritance, in Morocco or at the consulate.
Have the heirs entered on the land titles of the properties.
Release the Moroccan bank accounts with each bank.
Plan for the tax questions in both countries.

Plan ahead

Preparing during one’s lifetime, for example through gifts or a will within legal limits, with deeds drawn up in forms recognised by both countries, spares the heirs many difficulties.

The firm's view

For families on both shores, an estate is something to prepare: a few well-chosen deeds avoid years of proceedings.

Maître Malak Elimani assists Moroccans abroad and their heirs in settling estates that include assets in Morocco. This article provides general information and is not a substitute for legal advice.

Reference texts

Family Code