An estate in Morocco is settled in four stages: recording the death, having the heirship deed (iraatha) drawn up by adouls, making an inventory of assets and debts, then dividing the estate according to the shares set by the Family Code. There is no inheritance tax as such, but registering the heirs, dividing the estate and selling inherited property involve fees and, in some cases, taxes.
The stages of an estate
- Step 1: obtain the death certificate from the civil registry.
- Step 2: have the adouls draw up the heirship deed, which names the heirs and their shares, then have it approved.
- Step 3: draw up an inventory of assets (property, bank accounts, vehicles, company shares) and debts.
- Step 4: pay funeral costs, the deceased's debts and any bequests before division.
- Step 5: register the heirs on the land titles at the Land Registry.
- Step 6: divide the estate, amicably by deed or, failing agreement, through the courts.
Who inherits and how shares are set
Shares are set by the Family Code: some heirs receive a fixed share (spouse, parents, daughters...), others take the residue. The heirship deed translates these rules into precise fractions for each heir.
A will (wasiya) cannot exceed one third of the estate and cannot benefit an heir unless the other heirs agree. The law also provides for a mandatory bequest to certain grandchildren whose parent died before the grandparent.
Taxes and fees to expect
- No estate duty comparable to that of other countries: transfer on death is not taxed as such.
- Adoul fees for the heirship deed and division deeds.
- Land Registry fees for registering the heirs on the land titles.
- Possible registration duties on certain division deeds, especially where a balancing payment is made.
- Real estate gains tax on the sale of inherited property, calculated on the gain: have the position checked before selling.
Documents to prepare
- Death certificate.
- Identity cards and birth certificates of the heirs.
- Marriage certificate of the deceased.
- Ownership certificates or land title references.
- Bank statements and proof of debts and receivables.
- Any will.
Joint ownership and disputes between heirs
Until the estate is divided, the assets are held jointly: each heir has rights over the whole, and major decisions such as a sale require everyone's agreement. No heir can be forced to remain in joint ownership.
If there is deadlock, an heir can ask the court for a judicial division. Where a property cannot be divided, the court may order its sale at auction and the division of the proceeds. Occupation of a property by a single heir may also entitle the others to compensation.
Common mistakes
- Waiting years before drawing up the heirship deed, which complicates everything when other heirs die.
- Not registering the heirs on the land title.
- Selling or letting a jointly held property without all the heirs' consent.
- Dividing assets before paying the deceased's debts.
- Making a will in favour of an heir without the others' consent.
Frequently asked questions
Is there inheritance tax in Morocco?
There is no inheritance tax as such. However, adoul and Land Registry fees apply, registration duties may be charged on some divisions, and the sale of inherited property may be subject to real estate gains tax.
How do I obtain an heirship deed in Morocco?
It is drawn up by adouls on the basis of the death certificate, civil status documents and witness statements, then approved by the judge. It lists the heirs and each one's share.
Can one heir block the sale of an inherited property?
As long as the property is jointly held, its sale in principle requires everyone's consent. If there is deadlock, any heir can apply for a judicial division, which may result in the property being sold at auction.
Reference texts
The information on this website is general and does not replace legal advice. Every situation requires an analysis of its own facts and documents.