Office des Changes — Online declaration of assets abroad: practical guide
Online declaration service for assets and cash held abroad under applicable obligations.
- Organization
- Office des Changes
- Category
- Taxation
- Profiles
- Citizens, Moroccans abroad
- Data verified
- 2026-07-24
Quick answer. A “declaration of assets abroad” is not one universal form applying to every resident. The Moroccan Foreign Exchange Office publishes a specific framework for former Moroccans living abroad who transfer their tax residence to Morocco, governed notably by Law 63-14, while the 2026 General Instruction on Foreign Exchange Operations (IGOC) sets the broader exchange-control rules.
Former MRE cases
The Office maintains a “Déclaration Ex-MRE” section with access to online declaration, regulatory provisions and useful models. It concerns eligible Moroccans formerly resident abroad who transfer their tax residence to Morocco while holding foreign assets or liquid funds under the applicable legal framework.
Which assets are documented?
The model published with the 2026 IGOC includes information on assets such as real estate and financial holdings abroad, including value, country and ownership share. The exact scope depends on the regime that applies to you. Do not use a generic checklist if your situation falls under a different foreign-exchange rule.
SMART and online services
The Foreign Exchange Office expanded its digital services with SMART for authorizations, reporting and processing of certain cross-border operations. SMART does not make every foreign asset automatically declarable. The legal basis and your residence status must be identified first.
Before declaring
- determine your residence status and the applicable regime;
- read the current IGOC and the official section matching your case;
- prepare an inventory of assets with values and supporting evidence;
- use only the official platform indicated by the Foreign Exchange Office;
- keep the acknowledgement or proof of submission.
Do not confuse foreign-exchange and tax obligations
Compliance with exchange-control rules does not necessarily settle tax obligations, and the reverse is also true. A complex return-to-Morocco situation may require separate verification with the Foreign Exchange Office and the competent tax administration.
Ongoing reporting
Some regimes may require follow-up after the initial declaration. The Ex-MRE section also publishes an annual reporting model. Keep a structured history of assets and movements so that later reporting can be prepared without rebuilding the file from scratch.