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Can you sit on a board there?
Pick a market. You get the residency test, the nationality test, the work-authorisation position, the appointment steps in order, and the frictions that actually delay appointments — each cited to the instrument that creates it.
Choose a market
No nationality or residency requirement applies to a director of a Moroccan société anonyme. Language and the francophone legal tradition are the practical considerations.
- Residency test
- None.
- Nationality test
- None.
- Work authorisation
- A non-resident director attending board meetings requires no permit. Executive and resident roles require a work contract endorsed by the labour authorities.
- Board language
- Board documentation and statutory filings are in French and Arabic.
- Tenure limit once appointed
- Director terms are capped at six years and are renewable. The statutory independence criteria are reassessed on each renewal.
- Time commitment
- Typically 4–6 board meetings a year plus committees.
- What a seat pays
- Modest by European standards; directors' remuneration is fixed by the general meeting and disclosed in the annual report.
- Tax on your fees
- Directors' fees are Moroccan-source income with withholding for non-residents; treaty relief and exchange-control formalities both apply.
The appointment steps, in order
- 1Appointment by the general meeting, or co-option by the board pending ratification
- 2Registration of the appointment with the Registre du Commerce and publication in the legal gazette
- 3Filing of the independence declaration where the appointment is as an independent director
- 4For a credit institution, Bank Al-Maghrib approval before the appointment takes effect
What actually gets in the way
- Board documentation and statutory filings are in French and Arabic
- The phased gender timetable constrains the order of appointments at listed companies
- Foreign-exchange rules affect how directors' fees reach a non-resident
- This regime map has not yet had a second verification pass — confirm the current provisions of Law 17-95 as amended before relying on them
The instruments behind these answers
- Law 17-95 on sociétés anonymes, as amended — Governs the Moroccan public limited company, permitting either a conseil d'administration or a conseil de surveillance with a directoire, and setting director terms at a maximum of six years. (Kingdom of Morocco)
- Amendments introducing independent directors — Introduced the administrateur indépendant as a defined category in Moroccan company law, with statutory independence criteria and a requirement for listed companies to appoint independent directors. (Kingdom of Morocco)
- Amendments on board gender representation — Require listed companies to reach defined proportions of female board representation on a phased timetable, rising from 30% to 40% across the second half of the decade. (Kingdom of Morocco)
- Code Marocain de Bonnes Pratiques de Gouvernance d'Entreprise — Comply-or-explain guidance on board composition, committees, evaluation and shareholder relations, with a specific annex for listed companies. (Commission Nationale de Gouvernance d'Entreprise)
Reviewed against primary sources in September 2026. This is governance decision-support, not legal or tax advice. Rules change and transitional provisions frequently apply — verify against the primary instrument before you rely on it.
Eligibility is only the first question
Being allowed to sit on a board there is not the same as being read for one.
The mobility index answers the second question: whether your record is legible to a board in that market, whether you hold what it is currently short of, and whether you can do the job in the language its board works in.