When a parent dies in Morocco, many MRE discover with shock that they may have to pay inheritance tax in France on assets located in Morocco. The reason: there is no dedicated inheritance tax treaty between the two countries. This guide explains the actual rules, case by case, with real amounts and thresholds.
Understanding why France can tax Moroccan assets
France applies article 750 ter of the General Tax Code (CGI) in the absence of a dedicated inheritance treaty. Key rule: if you have resided in France for at least 6 of the 10 years preceding the death, France taxes your share of inheritance on assets located anywhere in the world, including in Morocco. This mechanism is called the 6-year rule. Concrete example: your father dies in 2025 in Morocco. You have lived in France since 2010. You inherit a flat in Casablanca valued at 2,000,000 DH (approximately 180,000 euros). France can subject this flat to French inheritance tax, which for a child amounts to 20% after an allowance of 100,000 euros. That is potentially 16,000 euros to pay in France on an asset physically located in Morocco.
💡 Tip — If you have resided in France for less than 6 years among the last 10 years before the death, France only taxes assets located in France. Only the precise count of years matters.
⚠️ Warning — The 6-year rule does not only apply to heirs: if the deceased themselves were a French tax resident within the 10 years preceding their death, their worldwide assets (including in Morocco) may be taxed in France.
What the Franco-Moroccan convention of 1970 actually says
The Franco-Moroccan tax treaty of 29 May 1970 deals primarily with income and capital. It contains a very limited inheritance provision: Moroccan securities forming part of the estate of a person of French nationality domiciled in Morocco are exempt in France from death duties. This means: only Moroccan financial investments (shares, UCITS) of a Franco-Moroccan deceased domiciled in Morocco benefit from an exemption in France. Real estate, bank accounts, cash: none of this is covered by this specific exemption.
💡 Tip — A tax lawyer will confirm that the 1970 convention offers very partial protection. For Moroccan real estate, it is French domestic law (article 750 ter CGI) that applies by default.
⚠️ Warning — Do not confuse the income convention (which avoids double taxation of rents, salaries, pensions) with inheritance taxation. These are two distinct regimes.
The good news: Morocco hardly taxes successions in direct line
Morocco applies very low registration duties on successions between parents and children. Transfer duties on gratuitous transfers between heirs in direct line are virtually nil or very low. Real estate transmitted by inheritance benefits from a particularly favourable regime. This mechanically creates a risk of double taxation if France also taxes: you pay in France on assets that have not generated tax in Morocco, without being able to offset a Moroccan tax credit (since there is nothing to offset). Article 784A of the French CGI provides for a tax credit equal to the duties paid abroad. But if Morocco has levied nothing, this credit is nil.
💡 Tip — If duties have nevertheless been paid in Morocco (registration duties on notarial deed), keep the receipts without fail. They serve as the basis for the tax credit in France.
⚠️ Warning — The fact that Morocco does not tax the succession does not protect against French taxation. These are two independent tax sovereignties.
The 4 concrete situations and what they imply
Situation A: deceased Moroccan tax resident, heir French tax resident for more than 6 years among the last 10 years. Result: worldwide assets taxable in France. Situation B: deceased Moroccan tax resident, heir residing in France for less than 6 years among the last 10 years. Result: only assets located in France are taxable in France. Situation C: deceased French tax resident, heir wherever they may be. Result: worldwide assets taxable in France, real risk of double taxation. Situation D: deceased and heir both Moroccan tax residents, assets only in Morocco. Result: only Moroccan law applies.
💡 Tip — Determining precisely the tax residence of the deceased and the duration of French residence of the heirs is the first step. A Franco-Moroccan notary can establish this diagnosis within a few hours.
⚠️ Warning — Tax residence should not be confused with nationality or usual place of residence. An MRE who keeps their flat in France whilst living 8 months per year in Morocco may remain a French tax resident.
How to protect yourself before death: planning tools
International succession planning allows for significant reduction of the tax burden. Tool 1: the international will. Draft a will that explicitly designates the applicable law according to European Succession Regulation 650/2012 (applicable in France). You can choose the law of your Moroccan nationality. Tool 2: lifetime gift. Transferring assets during one's lifetime reduces the succession estate. Under French law, gifts benefit from allowances (100,000 euros per parent/child renewable every 15 years). Tool 3: the SCI or civil company. Holding Moroccan real estate through a corporate structure can modify the legal qualification of the asset. Timeline for action: act at least 15 years before death to optimise allowances and exit the 6-year rule.
💡 Tip — Consulting simultaneously a Moroccan notary and a French tax lawyer is indispensable for any planning strategy.
⚠️ Warning — Any strategy aimed solely at avoiding tax without economic reality may be reclassified as abuse of law by the French tax administration.
❌ Common mistakes to avoid
- ✕Believing that a France-Morocco convention totally protects from inheritance tax: the 1970 convention only covers Moroccan securities of a French deceased domiciled in Morocco
- ✕Confusing tax residence (precise criteria) with nationality or declared place of residence
- ✕Not keeping Moroccan notarial deeds proving duties paid in Morocco, which serve as tax credit in France
- ✕Waiting for death to consult a professional: succession planning must be done at least 15 years in advance
- ✕Believing that if Morocco does not tax, France does not tax either: the two systems are independent
🔗 Official links and resources
BOFIP - Territorialite droits succession France
Legal text defining the territoriality rules for inheritance tax in France
Convention fiscale franco-marocaine 1970
Full text of the convention, including provisions on gratuitous transfers
Guide Fiscal MRE 2025 - DGI Maroc
Official guide from the Moroccan General Directorate of Taxes for MRE
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