The Moroccan inheritance system is governed by the Family Code (Mudawana), inspired by Islamic law (Sharia). It determines who inherits and in what proportions. The basic principle is the division of inheritance by specific branches and fractions. In practice, forced heirs are descendants (children, grandchildren), ascendants (father, mother, grandparents), and the surviving spouse. The rules are strict: each share (or faraʿid) is fixed by law and depends on the number of sons and daughters.
Distribution of Inheritance Shares: Examples
Here are some examples of distribution:
- Priority Heirs: If one parent dies, their children and surviving spouse are priority heirs. Children (male or female) receive a share calculated by the rule "to the son, the equivalent of two daughters." For example, a married man who leaves a childless wife sees his widow receive ¼ of the estate. If the same man had a single son, the widow would only receive 1/8 of the inheritance, with the son then receiving the bulk of the assets. If several daughters (without sons) survive the deceased, they share 2/3 of the estate equally, with the widow receiving the remaining 1/8.
- Surviving Spouse: The spouse's right depends on their gender and the presence of children. If a woman dies leaving her husband childless, the widower inherits half of the assets (or all if no other close relatives exist). In the presence of children of both sexes, the husband receives only ¼ of the inheritance, the rest being shared among the children according to the Quranic rule "to the son a share equivalent to that of two daughters."
- Ascendants and Collaterals: In the absence of children and a surviving spouse, grandparents, uncles, siblings, and other relatives may inherit. For example, in the absence of closer heirs, the inheritance may go to the mother's brothers (tâsib) or be shared between the widow and paternal relatives. The rules are numerous and depend on the specific family situation.
Limits on Testamentary Freedom and Cases for Foreigners
It's important to know that under Moroccan law, inheritance shares are largely fixed: one cannot generally deviate from legal shares except within the limits of one-third of the estate (the freely disposable portion), in favor of heirs or third parties. Wills that affect more than one-third of the estate's assets can be annulled if a forced heir objects.
For expatriates and foreigners, the question of applicable law may arise. In principle, assets located in Morocco are governed by Moroccan law, regardless of the heirs' status. Moroccan law does not recognize freedom to choose the applicable inheritance law (except under international conventions). However, Morocco has entered into agreements (notably with France via a 1980 convention) allowing a Franco-Moroccan national to benefit, under certain conditions, from French civil law (by will or option in the marriage contract). In all cases, international successions often require the intervention of a notary or lawyer familiar with international conventions to avoid conflicts of law.
In summary: inheritance in Morocco strictly follows the shares fixed by Sharia, codified in the Family Code. The rights of heirs (children, spouse, parents) are therefore specified by law (for example, "the widow receives 1/8 if there are children, 1/4 if there are none," and the husband receives 1/4 or 1/2 depending on the case). Expatriates should be aware of this when they own assets in Morocco: without specific provisions, their succession will be settled according to these rules, which may differ from international practices.
Succession is a crucial aspect of estate planning. For more information on various personal legal matters, read our general article on Navigating Personal Legal Matters in Morocco: A Guide.