{"id":613,"date":"2022-11-19T02:02:57","date_gmt":"2022-11-19T01:02:57","guid":{"rendered":"https:\/\/www.hosteen.ma\/?p=613"},"modified":"2022-11-19T02:02:58","modified_gmt":"2022-11-19T01:02:58","slug":"la-succursale-au-maroc","status":"publish","type":"post","link":"https:\/\/hosteen.be\/ar\/la-succursale-au-maroc\/","title":{"rendered":"La succursale au Maroc"},"content":{"rendered":"

La succursale est un terme juridique qualifiant un \u00e9tablissement faisant partie d\u2019un groupe et disposant d\u2019une certaine autonomie de gestion et de direction sans toute fois disposer de la personnalit\u00e9 morale. Les entreprises \u00e9trang\u00e8res peuvent intervenir au Maroc sans passer par la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 de droit marocain. Dans ce cas, sur le plan fiscal, les entit\u00e9s repr\u00e9sentatives au Maroc sont qualifi\u00e9es d\u2019\u00e9tablissements stables (succursale, bureau de liaison, bureau de coordination\u2026).<\/p>

Ce qu\u2019il faut retenir<\/p>

<\/td>Filiale<\/td>succursale<\/td><\/tr><\/thead>
Personnalit\u00e9 morale<\/td>Dot\u00e9e de la personnalit\u00e9 morale. Contracte pour son nom propre. La soci\u00e9t\u00e9 m\u00e8re et la filiale son deux structures distinctes. Responsabilit\u00e9 limit\u00e9e aux apports<\/td>Non dot\u00e9e de la personnalit\u00e9 morale. Contracte au nom et pour le compte de la soci\u00e9t\u00e9 m\u00e8re. Confusion entre la succursale et la soci\u00e9t\u00e9 m\u00e8re. La responsabilit\u00e9 du si\u00e8ge peut \u00eatre engag\u00e9e.<\/td><\/tr>
Autonomie<\/td>Autonomie financi\u00e8re Autonomie de gestion<\/td>Pas d\u2019autonomie financi\u00e8re Autonomie de gestion<\/td><\/tr>
Co\u00fbt de constitution<\/td>Droits d\u2019enregistrement proportionnels au capital<\/td>Co\u00fbts fixes<\/td><\/tr><\/tbody><\/table><\/figure>

\u2022 R\u00e9gime juridique
o En application de l\u2019article 37 du code de commerce marocain, toute succursale marocaine d\u2019entreprise \u00e9trang\u00e8re est tenue de se faire immatriculer au registre de commerce.
o L\u2019immatriculation est requise par son directeur dans les trois mois de l\u2019ouverture de la succursale (art 38 et 75 du code de commerce).
o La succursale doit \u00eatre immatricul\u00e9e au registre du commerce du lieu o\u00f9 le fonds est exploit\u00e9 (art 41 du code de commerce).
\u2022 R\u00e9gime fiscal
Les succursales des soci\u00e9t\u00e9s \u00e9trang\u00e8res sont soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) dans les conditions du droit commun.<\/p>


\u2022 Proc\u00e9dure d\u2019ouverture
o Recherche d\u2019ant\u00e9riorit\u00e9 aupr\u00e8s de l\u2019Office Marocain de la Propri\u00e9t\u00e9 Industrielle et Commerciale en vue de l\u2019obtention d\u2019un certificat relatif \u00e0 la d\u00e9nomination de la succursale ;
o Etablissement du proc\u00e8s-verbal de d\u00e9cision relative \u00e0 l\u2019ouverture de la succursale, le PV doit contenir les mentions ci-dessous

\uf0a7 La d\u00e9nomination de la succursale ;
\uf0a7 L\u2019activit\u00e9 ;
\uf0a7 Le si\u00e8ge social ;
\uf0a7 Le repr\u00e9sentant l\u00e9gal.

o Enregistrement du PV aupr\u00e8s de l\u2019administration fiscal;
o Inscription au r\u00f4le de la taxe professionnelle ;
o D\u00e9p\u00f4t l\u00e9gal au greffe du tribunal de commerce ;
o Immatriculation au registre de commerce ;
o Insertion d\u2019une publicit\u00e9 l\u00e9gale (en fran\u00e7ais dans un journal d\u2019annonces l\u00e9gales et en arabe au Bulletin Officiel) ;
o Affiliation \u00e0 la Caisse Nationale de S\u00e9curit\u00e9 Sociale ;
o Information de l\u2019office des changes.<\/p>","protected":false},"excerpt":{"rendered":"

La succursale est un terme juridique qualifiant un \u00e9tablissement faisant partie d\u2019un groupe et disposant d\u2019une certaine autonomie de gestion et de direction sans toute fois disposer de la personnalit\u00e9 morale. Les entreprises \u00e9trang\u00e8res peuvent intervenir au Maroc sans passer par la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 de droit marocain. Dans ce cas, sur le plan fiscal,…<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-613","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"acf":[],"yoast_head":"\nLa succursale au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hosteen.be\/ar\/la-succursale-au-maroc\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La succursale au Maroc - Domiciliation -Se Domicilier- 100% en ligne au Maroc\" \/>\n<meta property=\"og:description\" content=\"La succursale est un terme juridique qualifiant un \u00e9tablissement faisant partie d\u2019un groupe et disposant d\u2019une certaine autonomie de gestion et de direction sans toute fois disposer de la personnalit\u00e9 morale. 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