Property Management in Morocco: The Complete Guide

Managing a co-ownership in Morocco means running a building that belongs to multiple people. Each owner has their own apartment (private area) and a share of the common spaces: staircases, entrance hall, roof, elevator, garden. These shared spaces are the common areas.

In practice, co-ownership management covers four areas:

• Administration: appoint a syndic (property manager), hold general assemblies, enforce the co-ownership bylaws
• Finances: collect charges, pay common expenses, keep the books
• Maintenance: keep common areas in good condition, manage the building caretaker, oversee service contracts
• Compliance: follow Law 18-00 and Decree 2.23.700, produce the required accounting annexes

It all comes down to the syndic. That's the person (or company) elected by co-owners to handle all of this on a daily basis.

Law 18-00

Law 18-00 (amended by Law 106-12 in 2016) is the foundational text. It defines the rights and obligations of every co-owner, of the syndic, and of the general assembly. It sets the voting rules, majority thresholds, quorum requirements, and the syndic's responsibilities.

Key points to remember: the syndic is elected for 2 years (Article 19), quorum is calculated by number of people, not by ownership shares (Article 18), and unpaid charges have a 5-year statute of limitations (Article 43).

Decree 2.23.700

Published in Official Bulletin no. 7391 in March 2025, Decree 2.23.700 is the implementing regulation for Law 18-00's accounting requirements. It introduces 12 mandatory accounting annexes that standardize how accounts are presented.

The number of annexes you need to produce depends on the total amount of charges called:

If you don't produce these annexes, you're not in compliance. For a volunteer syndic who has never done accounting before, it can feel overwhelming. That's exactly why the right software makes all the difference.

The syndic is the legal representative of the co-ownership. They're elected by the general assembly with a 3/4 majority of all co-owners (Article 19) for a 2-year term, renewable.

Their obligations (Article 26 of Law 18-00):

• Open and manage a bank account in the name of the co-ownership
• Collect charges and pay common expenses
• Convene and hold the annual general assembly
• Keep the accounts and present the financial statements
• Maintain the common areas
• Carry out decisions voted at the assembly
• Preserve the co-ownership's records and archives

Volunteer or professional syndic?

In Morocco, the vast majority of syndics are volunteers: co-owners elected to manage their building without compensation. Professional syndics are companies or individuals paid to manage one or more co-ownerships.

Both have exactly the same legal obligations. The difference is in availability and expertise, not in the law.

The general assembly (AG) is the decision-making body of the co-ownership. It must be held at least once a year, within 30 days of the end of the fiscal year (Article 16ter).

Notice and convocation

The syndic sends out notices at least 15 days before the assembly date (Article 16quinquies), by registered mail or legal notification. The notice must include the agenda, the financial statements for the period, and the budget forecast.

Quorum and proxies

Quorum requires half of the co-owners as people, not ownership shares (Article 18). A proxy holder cannot represent more than 3 co-owners, and the combined ownership shares of all proxies must not exceed 10% of the total (Article 16decies).

The three majority levels

Charges cover all common building expenses: security, cleaning, common area electricity, elevator maintenance, insurance, water. Each co-owner pays proportionally to their ownership shares (tantiemes).

The annual budget

The budget forecast is voted at the general assembly by a 3/4 majority (Article 21). Once approved, the syndic divides the total by the number of months or quarters to calculate the calls for funds.

Example: annual budget of 60,000 MAD, co-owner with 150 tantiemes out of 1,000. Annual contribution: 9,000 MAD, or 750 MAD per month.

Late payments

Late payments are the number one problem for syndics in Morocco. Follow up from the first month of delay. Send a registered letter after two months. If nothing changes, the co-ownership can go to court. Remember: unpaid charges have a 5-year statute of limitations (Article 43). After that deadline, you can no longer collect them.

Decree 2.23.700 requires the production of standardized accounting annexes. For many volunteer syndics, this is the most dreaded part. A notebook and a calculator won't cut it anymore.

Each annex has a precise format defined by the decree. Annex 10 (co-owner contribution tracking) is required regardless of the co-ownership's size. Large co-ownerships must produce 8 annexes in total, including the balance sheet (Annex 3), the management account (Annex 4), and the works tracker (Annex 6).

Producing these annexes by hand is possible. But it's slow, error-prone, and takes time that most volunteer syndics don't have. The right software generates these annexes automatically from data entered throughout the year.

Kassaba is software built for syndics in Morocco. Not a generic tool adapted after the fact, but an application designed from the ground up for local realities: cash payments, remote tracking for MRE (Moroccans living abroad), and full compliance with Decree 2.23.700.