You are an MRE (Moroccan Resident Abroad) and a relative has died in Morocco, or you are yourself an heir living abroad? A Moroccan succession follows a strict path: heirship deed (irth) drawn up by two adouls, settlement of duties, amicable or judicial partition, then registration of immovable property with the Land Registry. Since you cannot be present at every step, the successoral power of attorney is indispensable. This 2026 guide details the road map: required deeds, the form of power of attorney for each operation (release of bank accounts, real-estate partition, sale of an inherited property), realistic costs and lead times.
Costs & fees
| Heirship deed (adouls + lafif witnesses) | 200 to 500 MAD | Secondary source — varies by adoul and complexity |
| Homologation (khitab) by notary judge | Official source unavailable | Court fees — schedule not published 2026 |
| Estate declaration to the DGI | Free (filing) | Death-transfer duties zero in direct line |
| Registration duties on partition | 1.5 % of value | CGI 2026 art. 133 — to confirm at filing |
| Foreign notarial power of attorney + apostille + translation | 180 to 400 EUR | Secondary source — varies by local notary |
| Adoular or notarial partition deed | Official source unavailable | No consolidated public scale identified |
| Partition inscription with ANCFCC | 1 % of asset value | Per ANCFCC schedule — to reconfirm at filing |
| Lawyer's fees (judicial partition) | Official source unavailable | Freely set fees — quote essential |
| Independent real-estate expertise | Official source unavailable | Per expert and number of assets |
Timeline
Have the heirship deed (irth) drawn up by two adouls
The heirship deed is the founding act. It is drawn up before two adouls of the constituency of the deceased's last domicile, in the presence of TWO witnesses (lafifs) familiar with the family composition. Documents required: original death certificate, deceased's family record book, birth certificates of all heirs, CNIE of heirs. The deed is then homologated (khitab) by the notary judge at the Court of First Instance. If you are an MRE, you can be represented by adoular power of attorney or by foreign notarial power of attorney + apostille for the lafifs' declaration and the signing.
💡 Tip — Before the adoul appointment, prepare a written list of all heirs (spouse, children, surviving parents, siblings if applicable under faraïd rules). Have this list checked by a lawyer or notary to avoid forgetting an entitled person — frequent in cases of remarriage or children born abroad.
⚠️ Warning — Omitting an heir in the irth deed invalidates the entire subsequent partition. The omitted heir has 15 years to bring an action (art. 387 Moudawana).
File the estate declaration and obtain tax clearance
Within 6 months of death, heirs must file an estate declaration with the General Tax Directorate (DGI), registration office of the place where the succession opens. Documents: certified copy of the heirship deed, inventory of assets (real estate, accounts, vehicles, company shares), valuation at date of death. In direct line (spouse, children, parents) death-transfer duties are zero, but registration duties and notarial tax apply at 1.5 % on the value of partitioned assets (CGI 2026, art. 133). Tax clearance is essential for releasing accounts and registering assets.
💡 Tip — Ask the DGI for a non-objection certificate rather than waiting for full clearance, which can speed up some banking procedures.
⚠️ Warning — Late filing triggers penalties and surcharges (15 % + 5 % per month of delay, capped). Information to reconfirm with the DGI when filing.
Grant a special power of attorney to the co-heir or local lawyer
To handle the succession remotely, the MRE heir drafts a special power of attorney at their local notary (France, Belgium, Spain, Italy, etc.), apostilled and translated into Arabic. Powers to enumerate expressly (art. 894 DOC): (a) representation before the adouls for the heirship deed; (b) filing the estate declaration with the DGI; (c) requesting the release of the deceased's bank accounts and signing transfer orders to a joint heirs' account; (d) signing the amicable partition deed; (e) where applicable, selling a specifically identified asset at a floor price (see our real-estate sale guide). Authentic form MANDATORY as soon as registered immovable property is involved (Law 69-16). Recommended duration: 12 months (succession is lengthy).
💡 Tip — If several MRE heirs reside in the same country, share a notary and all grant power of attorney to the same common agent (often a Moroccan lawyer registered with the bar).
⚠️ Warning — A general or imprecise power of attorney is refused by Moroccan banks for the release of the deceased's accounts. Enumerate accounts by IBAN.
Proceed with partition: amicable or judicial
AMICABLE PARTITION — the fastest and least expensive route. All heirs (present or represented by authentic special power of attorney) sign a partition deed before the modern notary or two adouls. The deed describes each lot, its allottee, any cash adjustments. It is then registered with the DGI (1.5 %) and inscribed with the Land Registry (ANCFCC) for registered property. JUDICIAL PARTITION — in case of disagreement, an heir seizes the Court of First Instance, real-estate chamber. Long procedure (1 to 3 years), judicial expertise, possible auction sale if partition in kind impossible. An ad litem power of attorney to a Moroccan lawyer is required for the MRE heir.
💡 Tip — Before amicable partition, have each asset valued by an independent property expert to avoid later disputes.
⚠️ Warning — An amicable partition signed by only some heirs is void. All must sign or be validly represented.
Register the assets and close the succession
For each registered immovable property: file the partition deed with the Land Registry (ANCFCC) together with the heirship deed, tax clearance, identity documents. Mutation in the names of the new owners (undivided share or exclusive allocation as per the deed). For bank accounts: present each bank with the full file (heirship deed, clearance, collective mandate), transfer balances to a joint account then distribute according to shares. For vehicles: NARSA mutation according to the partition deed. Keep all originals; regularisation procedures may resurface years later (future sale of an inherited asset).
💡 Tip — Systematically request from the ANCFCC an updated certificate of ownership after each mutation — this is the enforceable proof of your right.
⚠️ Warning — Until the mutation is inscribed with the Land Registry, heirs cannot individually sell their share: the property remains legally in the deceased's name.
In depth
Succession in Morocco is governed primarily by the Family Code (Law 70-03 / Moudawana) — articles 321 to 395 — for successoral devolution, and by the Dahir of Obligations and Contracts (DOC) for management and disposal acts among heirs. Muslim heirs fall under Islamic succession law (faraïd); heirs of Moroccan Jewish faith fall under Moroccan Hebrew law; non-Muslim foreigners may invoke their national law (art. 2 Moudawana and bilateral conventions). UNAVOIDABLE FIRST STEP: the heirship deed (irth) drawn up by two adouls and homologated by the notary judge (Law 16-03). This deed lists every heir and their share, and conditions ALL subsequent procedures (bank, Land Registry, tax authorities, NARSA). SECOND STEP: estate declaration to the tax office within 6 months (annual finance act, art. 84 CGI) — even though direct-line death-transfer duties are zero in Morocco, registration remains mandatory. THIRD STEP: liquidation and partition. Amicably by adoular or notarial deed signed by ALL heirs (authentic form mandatory for registered immovable property since Law 69-16 of 14 September 2017). Failing agreement, judicial partition before the Court of First Instance (real-estate chamber). For an MRE: the special power of attorney granted to a co-heir or to a lawyer is the standard solution. CAUTION: a power of attorney granted by an heir cannot exceed their own rights; it must be authentic (modern notarial, adoular, or notarised abroad + apostille) for any partition involving registered immovable property. The deceased's bank accounts are blocked as soon as death is declared to the bank (BAM circular) and released on production of the heirship deed, the tax clearance, and a collective mandate of the heirs. Realistic overall lead time for a simple uncontested MRE succession: 6 to 18 months; in case of dispute: several years.
❌ Common mistakes to avoid
- ✕Omitting an heir in the irth deed — invalidates the whole partition and exposes to litigation for 15 years (art. 387 Moudawana).
- ✕Believing the deceased's accounts remain accessible with a prior power of attorney — the mandate extinguishes upon death (art. 938 DOC).
- ✕Drafting a general power of attorney for the succession — refused by banks and ANCFCC; expressly enumerate each power (art. 894 DOC).
- ✕Selling an inherited asset before inscribing the partition with the Land Registry — sale void as carried out by a non-registered owner.
- ✕Neglecting the DGI estate declaration within 6 months — penalties and blocking of the tax clearance essential for partition.
- ✕Having an amicable partition signed by only some heirs — void, must be signed or validly represented by ALL.
- ✕Confusing theoretical faraïd shares and effective allocation — partition must be materialised by an authentic deed, not by simple application of the rules.
🔗 Official links and resources
adala.justice.gov.ma
Official portal of Moroccan legal texts (Moudawana, DOC, Law 16-03)
Family Code (Moudawana, Law 70-03)
Full French text of the Moudawana — articles 321 to 395 on successions
DGI — General Tax Directorate
Official portal for estate declarations and registration
ANCFCC
National Land Registry Agency (registration of successoral partitions)
consulat.ma
Official portal of Moroccan consulates abroad
Bank Al-Maghrib
Central bank — circulars on the release of deceased account holders' accounts
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