Wills and Bequests in Morocco (Wasiyya): Complete 2026 Guide

A will and bequest in Morocco, known as a wasiyya, allows a person to allocate part of their assets to a designated beneficiary upon death. Article 277 of the Family Code defines it as an instrument by which its maker creates, over one third of their assets, a right enforceable upon their death. Ownership is therefore not transferred when the instrument is signed. The testator remains the owner, may sell the asset and retains the right to revoke the decision during their lifetime.

The principal rules are set out in Articles 277 to 320 of the Family Code, enacted by Law No. 70-03 promulgated by Dahir No. 1-04-22 of 3 February 2004. They must be distinguished from the provisions on statutory inheritance, which begin at Article 321. Where the Code provides no express answer, Article 400 refers to the precepts of the Maliki school and to case law based on the values of justice, equality and harmonious coexistence.

In practical terms, inheritance and bequests do not follow the same rationale. Inheritance arises automatically by operation of law and distributes the estate among the heirs entitled as at the date of death. A wasiyya depends on a wish expressed by the deceased and is executed only after the estate’s priority liabilities have been settled. Article 322 notably requires account to be taken of rights attached to the assets, funeral expenses and debts before a valid will is executed.

Be cautious regarding announcements of Moudawwana reform. A proposal, government statement or bill debated in Parliament does not, by itself, amend the rules of succession. Only legislation that has been adopted, promulgated and published in the Official Gazette becomes legally enforceable. In 2026, any serious planning must therefore verify the consolidated version of Law No. 70-03 available on Adala and any amending legislation published by the General Secretariat of the Government.

The safest approach generally consists of having the declaration recorded by two authorised adouls within the competent territorial jurisdiction. The adoul notarial profession is governed in particular by Law No. 16-03 on the profession of adoul. The adouls verify the testator’s identity, record their declaration and draft the adoul testimony, usually in Arabic. The instrument then undergoes the review and khitab endorsement process before the judge in charge of notarial affairs, in accordance with the rules governing adoul documentation.

At the first appointment, the testator should explain the intended objective rather than merely provide a template found online. The adouls need to know whether the beneficiary may be an heir, whether the asset is separately owned or jointly held, and whether other bequests already exist. For registered real property, the land title number and the share actually owned are essential. A person clearly cannot bequeath an entire home if they own only half of it.

Articles 295 et seq. of the Family Code govern the making and proof of wills. A personally written document may be considered if it makes it possible to identify its maker and their wishes with certainty. In practice, a document written entirely by hand, dated and signed by the testator is easier to defend than an unauthenticated typed text. It nevertheless remains more vulnerable to disputes concerning the signature, date, alteration of the document or the maker’s mental state.

An oral will may be relied upon in certain circumstances, particularly where an emergency prevents the usual formalities from being completed. Proving it remains difficult: witnesses must attest to a precise, personal and unequivocal intention. An approximate statement made to family members several years earlier will rarely suffice if disputed. As soon as the testator’s condition allows, the intention should be put into writing or recorded in an adoul instrument rather than relying solely on the memory of interested relatives.

The testator receives an official copy of the instrument and must retain the details needed to retrieve the original. It is advisable to inform a trusted person that the will exists without necessarily disclosing all of its contents. If the estate changes, the instrument should be reviewed. The sale of the bequeathed asset, a new acquisition, a divorce or the birth of an heir may render its clauses unsuitable, even if the will has not been formally revoked.

The wasiyya is specifically used to benefit, within the permitted limit, a person who does not automatically receive a share of the estate. This may be a relative who is not an heir, a child taken into care under kafala, a friend or a legal entity authorised to receive a bequest. The will does not make the beneficiary an heir: it only grants the beneficiary the designated property or right, after payment of priority liabilities and subject to the available one-third.

A foreign national may, in principle, be a legatee in Morocco. Nationality alone does not constitute a bar to inheritance. For real property, however, the legal nature of the land, its designated use and the specific restrictions applicable to foreign nationals must be checked, particularly for certain agricultural properties located outside urban boundaries. A statement that a foreign national may receive any real property would therefore be too broad. The file must be reviewed using the property ownership certificate and urban-planning status.

For a mixed-faith couple, religion may have a major impact on inheritance. The Family Code classifies difference of religion among the impediments to inheritance under the conditions it lays down. A non-Muslim spouse may therefore be excluded from legal succession, even after a long marriage. A properly drafted wasiyya may reserve up to one-third of the net estate for that spouse, but it does not automatically grant the entire family home and does not replace an examination of the property deeds.

A will executed abroad may take effect in Morocco, but an apostille does not resolve every issue. The Hague Convention of 5 October 1961 simplifies the authentication of foreign public documents between States Parties; it validates neither the contents of the will nor its compliance with the Moudawwana. The document must generally be apostilled or legalised according to its country of origin and then translated into Arabic by a sworn translator when required by the authorities or the court.

If the foreign will has already resulted in a judgment, its enforcement in Morocco may require exequatur proceedings. If it is merely a notarised instrument or a private will, the court or administrative authority will examine its evidentiary value and compatibility with Moroccan public policy. The one-third rule, bequests to heirs and rights relating to Moroccan real property remain subject to review. For a Moroccan residing abroad (MRE), coordination between the foreign will and the Moroccan wasiyya prevents conflicting provisions.

To draw up a wasiyya, the testator prepares their national identity card or passport, civil-status documents and the beneficiary's full details. The supporting documents then depend on the property. Registered real property requires a recent property ownership certificate; unregistered property requires instruments establishing ownership; and company shares require the company's articles of association and documents. If age or health raises any doubt, a medical certificate issued close to the date of signature is strongly recommended.

After the death, the file normally includes the death certificate, deed of inheritance, original or certified copy of the will and identity documents. Deeds relating to the property and evidence of declared debts must also be included. A foreign instrument must receive the required apostille or legalisation and a sworn translation. In the event of proceedings, the petition must specify the relief sought, the amount in dispute and the identities of the heirs to be summoned.

Adoul fees depend on the applicable statutory tariff and the precise nature of the instrument. For a simple will, an estimated cost of 300 to 800 DH is often quoted in practice, excluding copies, translation, exceptional travel and ancillary formalities. This range is not a guaranteed statutory flat fee: an itemised statement should be requested from the adoul office or the competent court service. Copying and formality costs generally remain in the range of a few hundred dirhams.

Lawyer's fees are freely agreed with the client. In 2026, assistance with drafting and verification may start at around 3,000 DH, while contentious proceedings involving real property may reach 15,000 DH or more. This range derives from professional practice, not a mandatory fee schedule. A written fee agreement must specify the work to be performed, translation, expert, travel and other expenses, and any fees relating to appeals.

Tax duties and ANCFCC fees should not be estimated using a rate found on an outdated website. Registration duty depends on the 2026 General Tax Code, particularly the nature of the transfer and the relationship with the beneficiary. Land Registry fees depend on the ANCFCC tariff and the declared or assessed value. An uncontested file may be completed within a few weeks or months; proceedings involving an expert assessment, an appeal or heirs abroad may take more than one year.