Power of attorney for succession in Morocco for MRE: inheritance, partition, release of bank accounts (2026 guide)

An MRE can manage an entire Moroccan succession by authentic power of attorney (foreign notarial with apostille, or adoul deed in Morocco). The power of attorney must cover heirship deeds, partition, sale of inherited assets and banking steps.

The heirship deed (irth or waratha) is a document drawn up by two Moroccan adouls certifying the list of legal heirs of the deceased. It is the fundamental document of any Moroccan succession. It is obtained from the adouls at the place of death or last domicile in Morocco.

For property acts (partition or sale of an inherited property), yes — the power of attorney must be in authentic form since Law 69-16. For simple banking or administrative steps, an authentic power of attorney is also recommended but consular legalisation may suffice in some cases.

A deceased person's bank account is automatically blocked upon death. To unblock it, heirs must present to the bank: the heirship deed (irth), the death certificate, and their identity documents. A power of attorney can allow one heir to represent the others.

Morocco does not apply inheritance tax in the strict sense (transmission tax). There are registration duties when transcribing property transfers (1%-1.5%) and Land Registry fees. Inheritance itself is not taxed.

Yes, an MRE heir can grant an authentic power of attorney to a representative in Morocco to sell an inherited property. The power of attorney must be in authentic form (Law 69-16), mention the property concerned, selling powers and the authorised minimum price.

A simple succession settlement (single property, heirs in agreement) generally takes 3 to 6 months. A complex succession (multiple properties, dispersed or disagreeing heirs, judicial procedure) may take 1 to 3 years. Prolonged joint ownership is common without unanimous agreement.