{"id":3714,"date":"2025-09-20T17:30:00","date_gmt":"2025-09-20T15:30:00","guid":{"rendered":"https:\/\/avocatmarocain.com\/?p=3714"},"modified":"2026-01-27T17:59:36","modified_gmt":"2026-01-27T16:59:36","slug":"taxation-in-morocco","status":"publish","type":"post","link":"https:\/\/avocatmarocain.com\/en\/fiscal-maroc\/","title":{"rendered":"The New Moroccan Tax Radar 2026: How the State Tracks Undeclared Income in the Digital Age"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3714\" class=\"elementor elementor-3714\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11d033e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11d033e6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c78922b\" data-id=\"5c78922b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-164415bb elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"164415bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/avocatmarocain.com\/en\/droit-fiscal\/\" rel=\"tag\">Tax Law in Morocco<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac543d6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4ac543d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The New Moroccan Tax Radar 2026: How the State Tracks Undeclared Income in the Digital Age<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-103c515b elementor-invisible elementor-widget elementor-widget-post-info\" data-id=\"103c515b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-0cff0ea elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/2025\/09\/20\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-calendar-full\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>September 20, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-650b687a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"650b687a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-6c882e2c elementor-invisible\" data-id=\"6c882e2c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3314f5b e-flex e-con-boxed e-con e-parent\" data-id=\"3314f5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42e7105 elementor-widget elementor-widget-text-editor\" data-id=\"42e7105\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A silent but radical transformation is underway within the Moroccan tax administration. The General Directorate of Taxes (DGI) has deployed a sophisticated legal and technological arsenal to broaden its tax base and combat tax evasion. Gone are the days when only companies and employees with transparent income were targeted. Today, a new generation of Moroccan tax \"radar\" is activated, capable of scrutinizing the economic activities of every citizen, whether in the formal or informal sector. This change, enshrined in the new legal framework, particularly the 2025 Finance Law, is redefining the rules of the game for millions of Moroccans.<\/p><p><strong>Key takeaways<\/strong><\/p><ul><li><strong>End of Tax Anonymity: The DGI's New \"Radar\" Affects Everyone.<\/strong><\/li><li><strong>Data Cross-Referencing: How Your Purchases and Bank Transfers Reveal Your Income.<\/strong><\/li><li><strong>YouTube, E-commerce, Rental: New Revenues in the Crosshairs of the Moroccan Tax Authorities.<\/strong><\/li><li><strong>From Notification to Seizure of Account: The Severe Sanctions of <a href=\"https:\/\/avocatmarocain.com\/avocat-fiscaliste-au-maroc\/\" target=\"_blank\" rel=\"noopener\" data-wpil-monitor-id=\"1983\">Tax Audit.<\/a><\/strong><\/li><li><strong>Voluntary Regularization: The Winning Strategy to Avoid Penalties.<\/strong><\/li><\/ul><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-3718 size-full\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3.webp\" alt=\"Moroccan Taxation 3\" width=\"2048\" height=\"2048\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3.webp 2048w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-300x300.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-1024x1024.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-150x150.webp 150w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-768x768.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-1536x1536.webp 1536w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-3-12x12.webp 12w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p><h2>A Context of Deep Tax Reform<\/h2><p>The implementation of this expanded control system is not an isolated act. It is part of a national strategy aimed at modernizing public administration, formalizing a portion of the informal economy, which represents a significant part of GDP, and, above all, ensuring greater tax fairness. The old system, largely focused on large companies and wage income, left a significant portion of the country's generated income outside the scope of taxation.<\/p><p>With the emergence of new forms of income, particularly through digital platforms (content creators, e-commerce, freelancing), the government had to adapt its tools to ensure that all income, regardless of its source, contributes to the national effort. The goal is not only to increase government revenue, but also to establish a principle of fairness where each citizen contributes according to their actual ability to contribute.<\/p><h2>The ESPF: The Legal Cornerstone of Control<\/h2><p>The main legal instrument underpinning this new approach is the<strong>Overall Tax Situation Review (OTSR)<\/strong> natural persons. Framed by article 216 of the General Tax Code (CGI), this procedure allows the DGI to carry out a complete audit of a taxpayer's tax situation when it finds a blatant inconsistency between, on the one hand, his expenses and assets, and on the other hand, the income he has declared.<\/p><p>The trigger is simple: a lifestyle that is clearly higher than declared income. The purchase of valuable real estate, a luxury car, frequent travel, or significant expenses that are inconsistent with a modest salary are all warning signs. The ESPF (French Tax Administration) authorizes the tax authorities to question the source of funds used to finance these expenses and, in the absence of valid justification, to consider them as undeclared income and therefore taxable.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-3719 size-full\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2.webp\" alt=\"Moroccan Taxation 2\" width=\"2048\" height=\"2048\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2.webp 2048w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-300x300.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-1024x1024.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-150x150.webp 150w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-768x768.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-1536x1536.webp 1536w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-2-12x12.webp 12w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p><h2>\u00ab\u00a0Data Cross-Referencing\u00a0\u00bb : Le Big Brother Fiscal en Action<\/h2><p>To identify these inconsistencies, the DGI relies on a powerful information system called <strong>\u00ab\u00a0Data Cross-Referencing\u00a0\u00bb<\/strong>, or \"data matching.\" This system acts as a vast network that collects and cross-references information from multiple public and private institutions. The National Identity Card (CIN) number serves as a unique identifier to link all this data to a specific individual. The main sources of information include:<\/p><ol><li><strong>Banks:<\/strong> They are required to report significant financial transactions. This includes not only one-off deposits, but also regular flows that could indicate undeclared business activity.<\/li><li>The National Agency for Land Conservation, Cadastre and Mapping (ANCFCC): All real estate transactions (purchase, sale) are recorded and the information is accessible to the DGI.<\/li><li>The National Road Safety Agency (NARSA): The purchase and sale of vehicles are systematically tracked. The acquisition of several vehicles in a short period by the same person is a strong indicator of commercial activity.<\/li><li>The Exchange Office: It is a crucial link in tracking income from abroad. Payments received from platforms like Google AdSense (for YouTubers), TikTok, or from foreign clients for freelance work, are now easily identifiable.<\/li><li>To better visualize this mechanism, the following table summarizes the main data sources:<\/li><\/ol><p><strong>Table 1: The Pillars of \"Data Cross-Referencing\"<\/strong><\/p><table><tbody><tr><td><p>Institution \/ Data Source<\/p><\/td><td><p>Cross-checked information<\/p><\/td><td><p>Example of an \"Alert Signal\" (Red Flag)<\/p><\/td><\/tr><tr><td><p><strong>Banking Institutions<\/strong><\/p><\/td><td><p>Balances, large deposits, regular or exceptional transfers.<\/p><\/td><td><p>Receiving several monthly transfers without declaring professional income.<\/p><\/td><\/tr><tr><td><p><strong>ANCFCC<\/strong> (Land Conservation)<\/p><\/td><td><p>Real estate transactions (purchases, sales, donations).<\/p><\/td><td><p>Purchasing an apartment or land without the declared income justifying it.<\/p><\/td><\/tr><tr><td><p><strong>THING<\/strong> (Road safety)<\/p><\/td><td><p>Buying and selling new or used vehicles.<\/p><\/td><td><p>Purchasing a luxury car or several vehicles in a short period of time.<\/p><\/td><\/tr><tr><td><p><strong>Exchange Office<\/strong><\/p><\/td><td><p>International transfers received and sent.<\/p><\/td><td><p>Receiving payments from Google, TikTok, or foreign freelance platforms.<\/p><\/td><\/tr><\/tbody><\/table><p>When a person makes a large transaction through one of these channels without their tax returns justifying it, the \"Data Cross-Referencing\" system generates an \"alert\" (a <em>Red Flag<\/em>), potentially triggering the ESPF control procedure.<\/p><h2>From Suspicion to Sanction: The Stages of the Process<\/h2><p>When a taxpayer is identified, a strict process is put in place:<\/p><ul><li><strong>Notification and reversal of the burden of proof:<\/strong> The tax authorities send an official notification to the address registered on the taxpayer's national identity card. From this point on, the burden of proof shifts: it is no longer up to the tax authorities to prove fraud, but rather up to the taxpayer to justify the origin of their funds. They have 30 days to provide tangible evidence (contracts, deeds of gift, inheritance certificates, etc.).<\/li><li>Automatic tax assessment: If the supporting documents are not provided or are deemed insufficient, the tax authorities proceed with an \"automatic tax assessment.\" They themselves estimate the amount of undeclared income (often a high, fixed amount) and impose the corresponding tax amount, plus penalties and late payment surcharges.<\/li><li>Enforced Debt Collection (ATD): In case of non-payment, the next step is forced debt collection. The most formidable tool is...<strong>Third-Party Attachment Notice (ATD)<\/strong>This is an administrative procedure that allows the tax authorities to order any third party holding funds on behalf of the taxpayer (primarily their bank) to directly pay the amounts owed to the state. The bank account is frozen and the funds seized, all without going through a court.<\/li><\/ul><p><strong>Table 2: Key Stages of a Tax Audit (ESPF)<\/strong><\/p><table><tbody><tr><td><p>Stage<\/p><\/td><td><p>Phase<\/p><\/td><td><p>Description<\/p><\/td><td><p>Deadline \/ Key Action<\/p><\/td><\/tr><tr><td><p><strong>1<\/strong><\/p><\/td><td><p><strong>Notification &amp; Control<\/strong><\/p><\/td><td><p>The tax authorities send an audit notification to the taxpayer. The burden of proof is reversed: the citizen must justify their income.<\/p><\/td><td><p>Response and provision of supporting documents <strong>within 30 days<\/strong>.<\/p><\/td><\/tr><tr><td><p><strong>2<\/strong><\/p><\/td><td><p><strong>Taxation d\u2019Office<\/strong><\/p><\/td><td><p>If the justifications are absent or insufficient, the DGI itself estimates the income and calculates the tax due with penalties.<\/p><\/td><td><p>Issuance of a tax notice.<\/p><\/td><\/tr><tr><td><p><strong>3<\/strong><\/p><\/td><td><p><strong>Payment Notice<\/strong><\/p><\/td><td><p>The taxpayer receives a notice to pay the amount calculated by the DGI.<\/p><\/td><td><p>Payment deadline before proceeding to forced collection.<\/p><\/td><\/tr><tr><td><p><strong>4<\/strong><\/p><\/td><td><p><strong>Forced Recovery<\/strong><\/p><\/td><td><p>In the event of non-payment, the DGI launches recovery measures, the most effective of which is the Third Party Holder Notice (ATD).<\/p><\/td><td><p>Direct seizure of funds from the bank account, without judicial intervention.<\/p><\/td><\/tr><\/tbody><\/table><h2>Conclusion: Towards a New Social Contract?<\/h2><p>The tax authorities' message is clear: the era of opacity is over. For citizens, the best strategy is no longer to try to hide, but to anticipate by regularizing their situation. It is strongly <a href=\"https:\/\/avocatmarocain.com\/avocat-a-essaouira-maroc\/\" target=\"_blank\" rel=\"noopener\" data-wpil-monitor-id=\"1984\">It is advisable to consult professionals.<\/a> (accountants, tax advisors) to understand their obligations and put in place an appropriate legal and accounting structure.<\/p><p>Beyond its punitive aspect, this reform can be seen as an invitation to redefine the social contract. By fulfilling their tax obligations, citizens gain greater legitimacy to demand transparent and efficient management of public funds from the state, as well as quality services in healthcare, education, and infrastructure. The transition from a culture of tax evasion to a culture of contribution and accountability is perhaps the true challenge of this fiscal revolution.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-3720 size-full\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5.webp\" alt=\"Moroccan Tax 5\" width=\"2048\" height=\"2048\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5.webp 2048w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-300x300.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-1024x1024.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-150x150.webp 150w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-768x768.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-1536x1536.webp 1536w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/10\/Fiscal-Maroc-5-12x12.webp 12w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p><blockquote><p><span style=\"color: #339966;\"><span class=\"ng-star-inserted\">Given the complexity of the new Moroccan tax system and the increasing risk of a tax audit, uncertainty and concern are understandable. Don't let a simple oversight or lack of understanding of the law lead to hefty financial penalties and seizures of your accounts. The law firm of [Name of Attorney] <a href=\"https:\/\/maps.app.goo.gl\/pQxsvnLntbVRGRDAA\" target=\"_blank\" rel=\"noopener\">Amal Anouide<\/a> is here to analyze your personal situation, anticipate risks, and develop a customized tax regularization strategy, whether your income comes from digital activities or more traditional ventures. Protect your income, secure your assets, and regain your peace of mind. Don't wait to receive a tax assessment notice to take action.\u00a0<\/span><\/span><\/p><p><span style=\"color: #339966;\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Contact us today for an initial confidential consultation and take the first step towards full and stress-free tax compliance.<\/span><\/strong><\/span><\/p><\/blockquote><h2>Frequently Asked Questions (FAQ) on the New Moroccan Tax System<\/h2><h3>Who exactly is this new system targeting? Only people who earn a lot of money?<\/h3><p>No, everyone is potentially affected. The system doesn't target a specific income level, but rather the discrepancy between declared income and lifestyle. Someone with a small online business who doesn't declare anything but buys a new car can be flagged just as easily as someone with a high income who massively underreports it. The adage \"big or small\" applies: all income must be declared.<\/p><h3>How can the tax authorities know about my income from platforms like TikTok or YouTube, especially if the payments come from abroad?<\/h3><p>This is the role of the Exchange Office and the banks. Every international transfer received in your Moroccan bank account is tracked. The \"Data Cross-referencing\" system cross-references these incoming funds with your tax returns. If you regularly receive payments from abroad without declaring any professional activity, this constitutes a major red flag.<\/p><p><strong>Is there a spending or income threshold below which one is not worried?<\/strong><\/p><p>Officially, no. The tax authorities don't publish specific thresholds, as this could encourage people to stay just below them. The triggering factor is the <strong>disproportion<\/strong>A student with no declared income who buys a motorcycle for 30,000 DH might be more suspicious than an executive who buys the same motorcycle. The important thing is the consistency of your overall situation.<\/p><p><strong>I haven't declared anything for several years. What should I do? Is it too late?<\/strong><\/p><p>It's never too late to regularize your situation. Panic is a bad advisor. The best approach is to be proactive. <a href=\"https:\/\/avocatmarocain.com\/avocat-a-marrakech-maroc\/\" target=\"_blank\" rel=\"noopener\" data-wpil-monitor-id=\"1985\">consult a chartered accountant or advisor<\/a> They can help you assess your situation, prepare amended tax returns for past years, and register correctly. A voluntary regularization process is often treated more leniently by the tax authorities than a case discovered during an audit.<\/p><p><strong>In practical terms, what happens if I receive a tax audit notice (ESPF)?<\/strong><\/p><p>You will receive a registered letter informing you of the start of the procedure. You will then have 30 days to prepare and submit all supporting documentation regarding your expenses, acquisitions, and the source of your funds for the period under review. It is crucial to take this notice seriously and seek professional assistance as soon as you receive it.<\/p><p><strong>Is it true that the administration can block my account and take my money without a judge's approval?<\/strong><\/p><p>Yes, that's the principle of a Third-Party Attachment Order (ATD). It's a forced recovery procedure that is administrative, not judicial. If, after an audit, a tax debt is established and you don't pay it on time, the tax collector has the right to send an ATD to your bank (or any other entity that owes you money) to seize the funds necessary to repay the debt.<\/p><p><strong>I bought a property with money from an inheritance or a family gift. How can I prove it?<\/strong><\/p><p>That's an excellent question that highlights the importance of documentation. Verbal statements aren't enough. To justify such funds, you need official and irrefutable evidence: a <strong>notarized deed of gift<\/strong> for a donation, or a <strong>inheritance certificate<\/strong> and the inheritance division documents. Without these documents, the tax authorities will consider the funds as unjustified income.<\/p><p><strong>What status <a href=\"https:\/\/avocatmarocain.com\/avocat-safi\/\" target=\"_blank\" rel=\"noopener\" data-wpil-monitor-id=\"1982\">legal choice<\/a> To be compliant? Do I need to create a limited liability company (SARL)?<\/strong><\/p><p>For start-ups or businesses with moderate incomes, the status of the<strong>car entrepreneur<\/strong> is often the simplest and most tax-efficient solution. It allows you to declare your income and pay a very low flat tax (1% of turnover for commercial, industrial, and craft activities, and 2% for service provision). If your income increases, setting up a company (such as an SARL) may become more advantageous. Again, consulting a professional is recommended. <a href=\"https:\/\/avocatmarocain.com\/avocat-a-el-jadida-maroc\/\" target=\"_blank\" rel=\"noopener\" data-wpil-monitor-id=\"1986\">Expertise is essential for making the choice<\/a> the status best suited to your specific situation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3a1414 e-con-full e-flex e-con e-child\" data-id=\"e3a1414\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a71adfb elementor-widget elementor-widget-link-in-bio-var-5\" data-id=\"a71adfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"link-in-bio-var-5.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio e-link-in-bio-var-5\">\n\t\t\t<div class=\"e-link-in-bio__content\">\n\n\t\t\t\t\t\t<div class=\"e-link-in-bio__identity\">\n\t\t\t\t\t\t\t\t\t<div class=\"e-link-in-bio__identity-image e-link-in-bio__identity-image-cover\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"86\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/07\/Abogado-Marruecos-300x86.webp\" class=\"e-link-in-bio__identity-image-element\" alt=\"Moroccan lawyer\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/07\/Abogado-Marruecos-300x86.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/07\/Abogado-Marruecos-18x5.webp 18w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2025\/07\/Abogado-Marruecos.webp 595w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"e-link-in-bio__bio\">\n\t\t\t\t<h2 class=\"e-link-in-bio__heading\">Amal Anouide<\/h2>\t\t\t\t<h3 class=\"e-link-in-bio__title\">Lawyer in Morocco<\/h3>\t\t\t\t\t\t\t\t<p class=\"e-link-in-bio__description\">Name of the firm: Amal Anouide Law Firm. She is registered with the Safi Bar Association.\n<\/p>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"e-link-in-bio__icons has-size-small\">\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio__icon is-size-small\">\n\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/profile.php?id=61578571921245\" target=\"_blank\" rel=\"noopener \" aria-label=\"Facebook\" class=\"e-link-in-bio__icon-link\">\n\t\t\t\t\t\t<span class=\"e-link-in-bio__icon-svg\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio__icon is-size-small\">\n\t\t\t\t\t<a href=\"https:\/\/www.instagram.com\/amal_anouide\" target=\"_blank\" rel=\"noopener \" aria-label=\"Instagram\" class=\"e-link-in-bio__icon-link\">\n\t\t\t\t\t\t<span class=\"e-link-in-bio__icon-svg\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-instagram\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.1 141c-63.6 0-114.9 51.3-114.9 114.9s51.3 114.9 114.9 114.9S339 319.5 339 255.9 287.7 141 224.1 141zm0 189.6c-41.1 0-74.7-33.5-74.7-74.7s33.5-74.7 74.7-74.7 74.7 33.5 74.7 74.7-33.6 74.7-74.7 74.7zm146.4-194.3c0 14.9-12 26.8-26.8 26.8-14.9 0-26.8-12-26.8-26.8s12-26.8 26.8-26.8 26.8 12 26.8 26.8zm76.1 27.2c-1.7-35.9-9.9-67.7-36.2-93.9-26.2-26.2-58-34.4-93.9-36.2-37-2.1-147.9-2.1-184.9 0-35.8 1.7-67.6 9.9-93.9 36.1s-34.4 58-36.2 93.9c-2.1 37-2.1 147.9 0 184.9 1.7 35.9 9.9 67.7 36.2 93.9s58 34.4 93.9 36.2c37 2.1 147.9 2.1 184.9 0 35.9-1.7 67.7-9.9 93.9-36.2 26.2-26.2 34.4-58 36.2-93.9 2.1-37 2.1-147.8 0-184.8zM398.8 388c-7.8 19.6-22.9 34.7-42.6 42.6-29.5 11.7-99.5 9-132.1 9s-102.7 2.6-132.1-9c-19.6-7.8-34.7-22.9-42.6-42.6-11.7-29.5-9-99.5-9-132.1s-2.6-102.7 9-132.1c7.8-19.6 22.9-34.7 42.6-42.6 29.5-11.7 99.5-9 132.1-9s102.7-2.6 132.1 9c19.6 7.8 34.7 22.9 42.6 42.6 11.7 29.5 9 99.5 9 132.1s2.7 102.7-9 132.1z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio__icon is-size-small\">\n\t\t\t\t\t<a href=\"https:\/\/www.pinterest.com\/anouide\/\" target=\"_blank\" rel=\"noopener \" aria-label=\"Pinterest\" class=\"e-link-in-bio__icon-link\">\n\t\t\t\t\t\t<span class=\"e-link-in-bio__icon-svg\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-pinterest\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M496 256c0 137-111 248-248 248-25.6 0-50.2-3.9-73.4-11.1 10.1-16.5 25.2-43.5 30.8-65 3-11.6 15.4-59 15.4-59 8.1 15.4 31.7 28.5 56.8 28.5 74.8 0 128.7-68.8 128.7-154.3 0-81.9-66.9-143.2-152.9-143.2-107 0-163.9 71.8-163.9 150.1 0 36.4 19.4 81.7 50.3 96.1 4.7 2.2 7.2 1.2 8.3-3.3.8-3.4 5-20.3 6.9-28.1.6-2.5.3-4.7-1.7-7.1-10.1-12.5-18.3-35.3-18.3-56.6 0-54.7 41.4-107.6 112-107.6 60.9 0 103.6 41.5 103.6 100.9 0 67.1-33.9 113.6-78 113.6-24.3 0-42.6-20.1-36.7-44.8 7-29.5 20.5-61.3 20.5-82.6 0-19-10.2-34.9-31.4-34.9-24.9 0-44.9 25.7-44.9 60.2 0 22 7.4 36.8 7.4 36.8s-24.5 103.8-29 123.2c-5 21.4-3 51.6-.9 71.2C65.4 450.9 0 361.1 0 256 0 119 111 8 248 8s248 111 248 248z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio__icon is-size-small\">\n\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/amal-anouide-921b35375\" target=\"_blank\" rel=\"noopener \" aria-label=\"LinkedIn\" class=\"e-link-in-bio__icon-link\">\n\t\t\t\t\t\t<span class=\"e-link-in-bio__icon-svg\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin-in\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"e-link-in-bio__icon is-size-small\">\n\t\t\t\t\t<a href=\"https:\/\/x.com\/AAnouide\" target=\"_blank\" rel=\"noopener \" aria-label=\"X (Twitter)\" class=\"e-link-in-bio__icon-link\">\n\t\t\t\t\t\t<span class=\"e-link-in-bio__icon-svg\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<div class=\"e-link-in-bio__ctas has-type-button\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/contact\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tContact Us\t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tOffice Hours \t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/domaines-du-droit\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tMain areas of intervention:\t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/assistance-juridique-pour-mre\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tSpecific services for Moroccans residing abroad\t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/villes-desservies\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tZone d'intervention \t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/services-juridiques\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tConsultation procedures\t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/avocatmarocain.com\/a-propos\/\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tExperience \t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a href=\"https:\/\/share.google\/CqW70OaZpeDZ36yK4\" target=\"_blank\" rel=\"noopener \" class=\"e-link-in-bio__cta is-type-button has-corners-rounded\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"e-link-in-bio__cta-text\">\n\t\t\t\t\t\tSatisfaction client \t\t\t\t\t<\/span>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t\t<\/div>\n\t\t\t<div class=\"e-link-in-bio__bg\">\n\t\t\t\t<div class=\"e-link-in-bio__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38b86dc8 elementor-share-buttons--skin-flat elementor-grid-4 elementor-grid-mobile-2 elementor-share-buttons--color-custom elementor-share-buttons--view-icon-text elementor-share-buttons--shape-square elementor-widget elementor-widget-share-buttons\" data-id=\"38b86dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-twitter\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M459.37 151.716c.325 4.548.325 9.097.325 13.645 0 138.72-105.583 298.558-298.558 298.558-59.452 0-114.68-17.219-161.137-47.106 8.447.974 16.568 1.299 25.34 1.299 49.055 0 94.213-16.568 130.274-44.832-46.132-.975-84.792-31.188-98.112-72.772 6.498.974 12.995 1.624 19.818 1.624 9.421 0 18.843-1.3 27.614-3.573-48.081-9.747-84.143-51.98-84.143-102.985v-1.299c13.969 7.797 30.214 12.67 47.431 13.319-28.264-18.843-46.781-51.005-46.781-87.391 0-19.492 5.197-37.36 14.294-52.954 51.655 63.675 129.3 105.258 216.365 109.807-1.624-7.797-2.599-15.918-2.599-24.04 0-57.828 46.782-104.934 104.934-104.934 30.213 0 57.502 12.67 76.67 33.137 23.715-4.548 46.456-13.32 66.599-25.34-7.798 24.366-24.366 44.833-46.132 57.827 21.117-2.273 41.584-8.122 60.426-16.243-14.292 20.791-32.161 39.308-52.628 54.253z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span 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0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_print\" role=\"button\" tabindex=\"0\" aria-label=\"Share on print\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-print\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 192V77.25c0-8.49-3.37-16.62-9.37-22.63L393.37 9.37c-6-6-14.14-9.37-22.63-9.37H96C78.33 0 64 14.33 64 32v160c-35.35 0-64 28.65-64 64v112c0 8.84 7.16 16 16 16h48v96c0 17.67 14.33 32 32 32h320c17.67 0 32-14.33 32-32v-96h48c8.84 0 16-7.16 16-16V256c0-35.35-28.65-64-64-64zm-64 256H128v-96h256v96zm0-224H128V64h192v48c0 8.84 7.16 16 16 16h48v96zm48 72c-13.25 0-24-10.75-24-24 0-13.26 10.75-24 24-24s24 10.74 24 24c0 13.25-10.75 24-24 24z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tPrint\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b56f9f4 elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"2b56f9f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/secure.gravatar.com\/avatar\/4b5313cef31ef83eb79a308676801b5469d1fc9c4780d59a60dd3a00387652ee?s=300&#038;d=mm&#038;r=g\" alt=\"Picture of Avocat Maroc\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<div class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tLawyer Morocco\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2d13081a elementor-invisible\" data-id=\"2d13081a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:300}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32295363 elementor-widget elementor-widget-heading\" data-id=\"32295363\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Latest article<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1707b3da elementor-grid-1 elementor-posts--thumbnail-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"1707b3da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:14,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-6508 post type-post status-publish format-standard has-post-thumbnail hentry category-services-juridiques-au-ma category-assistance-juridique-en-ligne-maroc category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre tag-acte-de-mariage-maroc-en-ligne tag-acte-de-mariage-marocain tag-certificat-de-capacite-a-mariage-maroc tag-contrat-de-mariage-marocain tag-document-pour-mariage-au-maroc tag-documents-pour-mariage-maroc tag-documents-requis-traduits-en-arabe-mariage-mixte-maroc-officiel tag-idarati-mariage-mixte-maroc-documents tag-livret-de-famille-marocain-mariage-mixte tag-mariage-au-maroc-documents-a-fournir tag-mariage-avec-un-marocain tag-mariage-avec-une-marocaine tag-ministere-de-la-justice-maroc-mariage-mixte-documents tag-papier-mariage-maroc tag-prix-adoul-mariage-maroc\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/un-mariage-mixte-au-maroc\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1792\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte.webp\" class=\"attachment-full size-full wp-image-6524\" alt=\"a mixed marriage\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte.webp 2400w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-300x224.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-1024x765.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-768x573.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-1536x1147.webp 1536w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-2048x1529.webp 2048w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/un-mariage-mixte-16x12.webp 16w\" sizes=\"(max-width: 2400px) 100vw, 2400px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/un-mariage-mixte-au-maroc\/\">\n\t\t\t\tComprehensive Legal Guide: Marriage Procedures for Moroccan Expatriates (MRE) Under the Moudawana\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t27 July 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-6351 post type-post status-publish format-standard has-post-thumbnail hentry category-services-juridiques-au-ma category-assistance-juridique-en-ligne-maroc category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre tag-code-de-la-famille-marocain-divorce tag-decheance-de-la-garde-des-enfants-au-maroc tag-divorce-pour-discorde-maroc tag-garde-des-enfants-apres-remariage tag-garde-des-enfants-au-maroc tag-hadana-2026 tag-retrait-de-lautorite-parentale tag-tuteur-legal\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/decheance-de-la-garde-des-enfants-au-maroc\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1448\" height=\"1086\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc-.webp\" class=\"attachment-full size-full wp-image-6356\" alt=\"Loss of custody of children in Morocco\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc-.webp 1448w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc--300x225.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc--1024x768.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc--768x576.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/La-decheance-de-la-garde-des-enfants-au-Maroc--16x12.webp 16w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/decheance-de-la-garde-des-enfants-au-maroc\/\">\n\t\t\t\tLoss of Child Custody in Morocco: Grounds, Procedures, and Case Law Evolutions\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t13 July 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-6257 post type-post status-publish format-standard has-post-thumbnail hentry category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre tag-acte-de-divorce tag-avocat-maroc tag-chiqaq-mre tag-divorce-au-maroc tag-divorce-discorde tag-exequatur-divorce-maroc tag-moudawana-2004 tag-talaq-chiqaq-et-droits-femme\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/divorce-pour-discorde-chiqaq\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1448\" height=\"1086\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq.webp\" class=\"attachment-full size-full wp-image-6268\" alt=\"Divorce pour discorde (chiqaq)\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq.webp 1448w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq-300x225.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq-1024x768.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq-768x576.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/07\/Divorce-pour-discorde-chiqaq-16x12.webp 16w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/divorce-pour-discorde-chiqaq\/\">\n\t\t\t\tComplete Guide to Long-Distance Divorce Due to Discord (Chiqaq) for Moroccans Living Abroad\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t5 July 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5903 post type-post status-publish format-standard has-post-thumbnail hentry category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre tag-acte-dheredite-maroc tag-adoul-succession-maroc tag-bien-immobilier-succession-maroc tag-calcul-heritage-maroc tag-droit-de-succession-maroc tag-enfants-heritage-maroc tag-fille-heritage-maroc tag-heritiers-legaux-maroc tag-liquidation-succession-maroc tag-moudawana-heritage tag-non-musulman-heritage-maroc tag-partage-heritage-maroc tag-parts-hereditaires-maroc tag-petits-enfants-heritage-maroc tag-procedure-succession-maroc tag-succession-au-maroc tag-succession-islamique-maroc tag-testament-au-maroc tag-veuve-heritage-maroc\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/heritage-au-maroc\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1448\" height=\"1086\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc.webp\" class=\"attachment-full size-full wp-image-5908\" alt=\"heritage in Morocco\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc.webp 1448w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc-300x225.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc-1024x768.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc-768x576.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/heritage-au-maroc-16x12.webp 16w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/heritage-au-maroc\/\">\n\t\t\t\tInheritance law in Morocco: a complete guide to inheritance division\u00a0\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t27 June 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5876 post type-post status-publish format-standard has-post-thumbnail hentry category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre tag-acte-heredite-maroc tag-avocat-divorce-maroc-a-distance tag-avocat-famille-mre tag-avocat-marocain-expatries tag-avocat-mre-maroc tag-code-de-la-famille-marocain tag-consulat-marocain-mariage tag-divorce-a-distance-maroc tag-divorce-mre-maroc tag-divorce-sans-revenir-au-maroc tag-droit-famille-marocain-expatries tag-droits-successoraux-maroc tag-etat-civil-mre tag-exequatur-jugement-etranger tag-exequatur-maroc tag-garde-enfant-mre tag-heritiers-mre tag-jugement-etranger-maroc tag-liquidation-succession-maroc tag-mariage-etranger-reconnaissance-maroc tag-mariage-mre-etranger tag-moudawana-mre tag-mre-droit-famille tag-pension-alimentaire-maroc tag-procedure-exequatur-maroc tag-procuration-avocat-maroc tag-succession-immobiliere-maroc tag-succession-mre tag-transcription-divorce-etranger-maroc\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/divorce-amiable-maroc\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1448\" height=\"1086\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au-.webp\" class=\"attachment-full size-full wp-image-5882\" alt=\"Amicable divorce at\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au-.webp 1448w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au--300x225.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au--1024x768.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au--768x576.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/Le-divorce-amiable-au--16x12.webp 16w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/divorce-amiable-maroc\/\">\n\t\t\t\tAmicable divorce in Morocco: the quickest solution\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t23 June 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5772 post type-post status-publish format-standard has-post-thumbnail hentry category-assistance-juridique-en-ligne-maroc category-avocat-au-maroc category-droit-de-la-famille-au-maroc category-service-dappui-juridique-pour-les-mre category-services-juridiques-au-ma tag-acte-heredite-maroc tag-avocat-divorce-maroc-a-distance tag-avocat-famille-mre tag-avocat-marocain-expatries tag-avocat-mre-maroc tag-code-de-la-famille-marocain tag-consulat-marocain-mariage tag-divorce-a-distance-maroc tag-divorce-mre-maroc tag-divorce-sans-revenir-au-maroc tag-droit-famille-marocain-expatries tag-droits-successoraux-maroc tag-etat-civil-mre tag-exequatur-jugement-etranger tag-exequatur-maroc tag-garde-enfant-mre tag-heritiers-mre tag-jugement-etranger-maroc tag-liquidation-succession-maroc tag-mariage-etranger-reconnaissance-maroc tag-mariage-mre-etranger tag-moudawana-mre tag-mre-droit-famille tag-pension-alimentaire-maroc tag-procedure-exequatur-maroc tag-procuration-avocat-maroc tag-succession-immobiliere-maroc tag-succession-mre tag-transcription-divorce-etranger-maroc\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/avocatmarocain.com\/en\/avocat-famille-mre-maroc\/\" tabindex=\"-1\">\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1672\" height=\"941\" src=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc.webp\" class=\"attachment-full size-full wp-image-5780\" alt=\"family lawyer for Moroccan mothers\" srcset=\"https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc.webp 1672w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc-300x169.webp 300w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc-1024x576.webp 1024w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc-768x432.webp 768w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc-1536x864.webp 1536w, https:\/\/avocatmarocain.com\/wp-content\/uploads\/2026\/06\/avocat-famille-mre-maroc-18x10.webp 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<div class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/avocatmarocain.com\/en\/avocat-famille-mre-maroc\/\">\n\t\t\t\tFamily lawyer for Moroccans residing abroad: managing divorce, enforcement of judgments, and inheritance without returning to the country\u00a0\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t18 June 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Une transformation silencieuse mais radicale est en cours au sein de l&rsquo;administration fiscale marocaine. La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a d\u00e9ploy\u00e9 un arsenal juridique<\/p>","protected":false},"author":1,"featured_media":3717,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[161],"tags":[],"class_list":["post-3714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal"],"_links":{"self":[{"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/posts\/3714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/comments?post=3714"}],"version-history":[{"count":0,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/posts\/3714\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/media\/3717"}],"wp:attachment":[{"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/media?parent=3714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/categories?post=3714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avocatmarocain.com\/en\/wp-json\/wp\/v2\/tags?post=3714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}