What is the role of the Commercial Court in Morocco in 2026?

The Commercial Court was established by Law No. 53-95 establishing the commercial courts, supplemented by its implementing decrees. This law draws a clear distinction between first-instance commercial courts and commercial courts of appeal.

From formation to dissolution, the commercial court of the registered office acts through its registry, which keeps the Commercial Register: registration within three months of incorporation (Article 75 of the Commercial Code), which confers legal personality on the company, amending entries after each amendment to the articles of association, annual filing of the financial statements (états de synthèse) and deregistration (radiation) once the liquidation has been closed. These formalities are detailed in our guide on the Commercial Register in Morocco, and the documents for the file are listed in the documents required to register a company in Morocco.

The Commercial Court is the competent authority for applying Book V of the Commercial Code (Articles 545 et seq., as recast by Law 73-17 of 2018) on business difficulties.

💡 Key difference: Reorganization aims at continuing the business; liquidation organizes the end of the company and the distribution of the proceeds of the assets among creditors. The director of a company that has ceased payments must declare this to the court within the legal time limit, failing which they incur liability.

The Commercial Court registry is the department that:

• Keeps the local Commercial Register (Articles 27 to 78 of the Commercial Code) and transmits its entries to the central register kept by OMPIC
• Receives filings of deeds (articles of association, minutes of general meetings, annual financial statements, transfer deeds) and notifications of domiciliation contracts (Law 89-17)
• Numbers and initials the general journal and the inventory book (Law 9-88)
• Issues certified true copies, extracts and certificates of entry

The entries and deeds filed in the register remain available for consultation by any interested party; the company's accounting documents, for their part, must be kept for 10 years (Article 22 of Law 9-88; Article 211 of the CGI), as noted in the accounting obligations of Moroccan companies.

The fees for filing and registration in the RC are around 1,200 MAD, plus the cost of extracts and copies; these public fees are separate from the professional fees of the service provider that prepares the file.

Charikaty is a private Moroccan legal-tech platform specializing in 100% online company formation. For a formality at the registry, you need properly drafted and signed deeds, a complete file and its follow-up until entry. With Charikaty, you do everything online. For the initial registration, amending entries, filing of financial statements, dissolution and deregistration, we prepare the file, have it signed electronically (Law 43-20), file it and follow it up until your Commercial Register extract is delivered, without travelling, including for MRE and non-residents. At formation, our online SARL formation service also covers the OMPIC negative certificate, the drafting of the articles of association, obtaining the IF, the ICE and the professional tax (taxe professionnelle), then CNSS affiliation; legal publications are also done online. More than 250 companies have already been set up with Charikaty. For litigation before the court, we refer you to partner lawyers.