The Ministry of the Interior is pushing the nationwide collection of the tax on undeveloped land (TNB) – This also means a need for action for Moroccans living abroad (MRE) in order to avoid legal consequences.
Rabat – The tax on undeveloped urban land (Taxe sur les terrains non bâtis, TNB) will no longer be sporadic, but should now be levied or collected systematically. A current circular from the Ministry of the Interior to the Welsh and governors of the country supports this course. Many owners, including of course Moroccans living abroad, who have not received notices for years, could now be confronted with demands from local governments in a timely manner.
Uniform application instead of municipal arbitrariness
The legal basis for this initiative is Law No. 14-25. As the daily newspaper L’Economiste reports, the application of this tax has so far varied greatly from municipality to municipality. While some municipalities have already planned for the income, others have left the potential unused. The Ministry of the Interior is now calling for nationwide standardization. The aim is to strengthen municipal coffers and guarantee a fair tax burden that is based on the degree of development of the properties. In the future, special commissions will examine whether the technical requirements for a development, such as connection to the water and electricity network, actually exist.
No special regulations for MRE: tax liability regardless of actual place of residence
What is particularly crucial for the Moroccan community abroad, and of course also for MREs in Germany, Austria and Switzerland, is that the tax liability is based solely on the location of the property in Morocco. There are no exemptions for owners with permanent residence abroad. Anyone who fails to pay must face the same legal consequences as residents. This includes late payment surcharges, fines and, in extreme cases, the initiation of debt collection proceedings. The ministry emphasizes that applications for remission of penalties are possible, but are subject to strict jurisdiction – for amounts over 50,000 dirhams, the decision is made by the Walis, including the governors.
Digital processing and deadline management
Owners often face the problem that physical tax notices are delivered to Moroccan contact addresses and only reach those affected abroad late. In order to avoid defaults, digital instruments are becoming increasingly important. The Trésorerie Générale du Royaume (TGR) offers options for querying and paying local taxes through its online portal. Experts recommend having your own tax identification number (Identifiant Fiscal) ready and regularly checking the status of the property values. Since municipalities are now required to carry out retroactive claims and infrastructure classifications more precisely, it is advisable for MREs to proactively clarify their own tax situation in order to avoid any unpleasant surprises the next time they enter the country or plan to sell a property.
Source:
maghreb-post.de
