Succession and inheritance in Morocco: a comprehensive guide for 2026

Moroccan inheritance law is based on the provisions of Book VI of the Family Code (Moudawana), promulgated by Dahir No. 1-04-22 of 3 February 2004. This legal framework follows the tradition of Maliki Islamic jurisprudence, the predominant school of law in Morocco, while incorporating certain modern legislative adaptations. Articles 321 to 395 of the Moudawana govern all matters relating to succession, the calculation of shares, impediments to inheritance, and the rules of division.

The Moroccan inheritance system is distinguished by its mixed nature. On the one hand, it relies on the Quranic rules of fard (fixed shares reserved for certain heirs) and ta'sib (residuary devolution). On the other hand, it incorporates mechanisms derived from Moroccan notarial and judicial practice. The result is a precise and mathematical system where each heir receives a specific share based on their relationship to the deceased, their gender, and the presence or absence of other heirs.

Succession opens upon the death of a person, or by judicial decision in cases of declaration of death or prolonged absence. Article 325 of the Moudawana specifies that succession covers the deceased's estate after payment of funeral expenses, debts, and execution of the will within the limit of the disposable third. These priority deductions reduce the estate available for distribution among heirs.

In 2026, Moroccan inheritance law is the subject of significant social debate, particularly regarding gender equality in succession. Several voices in civil society call for reform of the division rules, while others believe the current system, rooted in Islamic tradition, provides appropriate protection for each category of heir. Legal practitioners must navigate between these currents while strictly applying the positive law in force.

The surviving spouse holds an important place in succession. The husband receives half the estate if the deceased wife left no descendant, and one quarter if there is a descendant. The wife receives one quarter if the deceased husband has no descendant, and one eighth if there is one. Where there are multiple wives, they share this portion equally. It is important to note that the default matrimonial regime in Morocco is separation of property, although spouses may agree on a regime for sharing acquired assets in a document annexed to the marriage certificate (Article 49 of the Moudawana).

The deceased's children are the principal heirs. An only son inherits the entire residue by ta'sib after fixed shares. An only daughter receives one half as fard. Two or more daughters share two thirds. In the presence of a son and a daughter, the classical Islamic rule applies: the male receives double the female's share. This is the principle of "li dhakari mithlu hazz al-unthayayn" from Quranic verse 4:11. This rule is the subject of intense debate in Morocco in 2026 but remains fully applicable under positive law.

The deceased's parents also have inheritance rights. The father receives one sixth as fard in the presence of a male descendant, or one sixth as fard plus the residue by ta'sib if there are only female descendants. The mother receives one sixth in the presence of a descendant or two or more siblings, and one third in their absence. The special case of "masala gharawiyya" arises when the heirs are limited to the spouse and both parents: here, the mother receives one third of the residue (not one third of the total estate).

The deceased's siblings only inherit in the absence of a male descendant and father. A single full sister receives one half; two or more full sisters receive two thirds. The full brother inherits by ta'sib. Uterine siblings are entitled to one sixth (one sibling) or one third (two or more), but are excluded by the father, son, and grandson. These rules of exclusion and competition between heirs make inheritance calculations particularly complex, often requiring specialist intervention.

The succession procedure in Morocco begins with obtaining the death certificate from the civil registry. This first step is essential as the death certificate conditions all subsequent formalities. The heirs must then have the certificate of heirs, or irad al-irtha, drawn up by two sworn adoul at the notarial section of the family court. This document identifies the heirs, specifies their relationship to the deceased, and determines their respective shares.

Establishing the certificate of heirs requires the presentation of several documents: the death certificate, the heirs' civil status documents (birth certificates, marriage certificate), a certificate of residence, and the testimony of twelve witnesses who know the deceased's family. The adoul then draft the certificate, which is ratified by the judge in charge of notarial matters (qadi al-tawthiq). The cost of this procedure is regulated and relatively accessible.

Once the certificate of heirs is established, the heirs may proceed to divide the estate. Division may be amicable, by agreement among all heirs, or judicial, by referring the matter to the court in case of disagreement. For real property, division requires registration with the land registry. The heirs must also pay registration duties and transfer fees. In 2026, registration duties on direct-line successions are set at a favourable rate designed to facilitate wealth transmission.

The role of the notary (adoul or modern notary) is central in succession proceedings. It extends beyond drafting documents: the notary advises heirs on their rights, verifies the completeness of the estate inventory, and ensures the division complies with the Moudawana rules. In complex cases involving real property, company shares, or assets abroad, the involvement of a lawyer specialising in succession law is strongly recommended.

Moroccan inheritance law has been the subject of intense discussion for several years, and the debate intensified in 2026 following the recommendations of the Special Commission on the New Development Model. The central question concerns gender equality in succession. The Quranic principle whereby the son receives double the daughter's share (ta'sib) is challenged by feminist movements and progressive intellectuals who advocate for reform guaranteeing equal shares.

Supporters of the status quo advance several arguments: the current system forms a coherent whole where the woman's smaller share is offset by other financial obligations falling on the man (nafaqa, dowry, conjugal home). They emphasise that the 2004 Moudawana reform already brought major advances in women's rights, and that inheritance rules fall within the domain of categorical religious texts (qat'iyy) that are not subject to interpretation (ijtihad).

In terms of case law, certain recent decisions by Moroccan courts have shown interpretive boldness. Judges have granted female heirs more favourable shares by using creative legal mechanisms, such as reclassifying certain assets as the couple's jointly acquired property. These decisions remain marginal, however, and are sometimes overturned on appeal or cassation.

Independent of the equality debate, practical reforms are expected in 2026: digitisation of the succession procedure, creation of a national register of wills, and improved coordination between adoul, modern notaries, and the land registry. These technical reforms, less controversial, would contribute to streamlining the succession process and reducing division timelines, which can currently extend over several years in contentious cases.