{"id":115095,"date":"2012-03-22T01:00:00","date_gmt":"2012-03-22T01:00:00","guid":{"rendered":"https:\/\/ac-franchise.com\/article\/le-maroc-seduit-les-entrepreneurs-francais"},"modified":"2019-10-16T10:37:49","modified_gmt":"2019-10-16T09:37:49","slug":"le-maroc-seduit-les-entrepreneurs-francais","status":"publish","type":"post","link":"https:\/\/ac-franchise.com\/article\/le-maroc-seduit-les-entrepreneurs-francais","title":{"rendered":"Le Maroc s\u00e9duit les entrepreneurs fran\u00e7ais"},"content":{"rendered":"
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\nAvec une croissance de son PIB comprise entre 4,5 et 5 % en 2011, le Maroc <\/b>affiche de belles perspectives \u00e9conomiques pour les prochaines ann\u00e9es<\/b> et attire toujours plus les entrepreneurs de l’Hexagone (NDLR : dont des franchiseurs et m\u00eame des franchis\u00e9s).<\/p>\n

Pour les chefs d’entreprise fran\u00e7ais, le Maroc poss\u00e8de sans aucun doute de nombreux points forts : proximit\u00e9 g\u00e9ographique mais aussi culturelle, linguistique, juridique et fiscale ; infrastructures publiques de qualit\u00e9 et en constante am\u00e9lioration ; et surtout une importante main d’uvre qualifi\u00e9e \u00e0 des co\u00fbts raisonnables (la dur\u00e9e l\u00e9gale du travail de 44 heures, le montant mensuel du SMIC brut est de 1 900 dirhams*, les charges patronales s’\u00e9l\u00e8vent \u00e0 15,10 % et les charges sociales salariales \u00e0 4,29 %) et la pr\u00e9sence de syst\u00e8mes publics d’incitation au d\u00e9veloppement de certains secteurs.\n<\/p><\/div>\n<\/div>\n<\/div>\n

\n

A propos des r\u00e9gimes juridiques<\/h2>\n<\/div>\n

Concernant la proximit\u00e9 juridique, on notera que les formes juridiques des soci\u00e9t\u00e9s marocaines ressemblent \u00e9trangement aux fran\u00e7aises : les SARL peuvent \u00eatre constitu\u00e9es par un ou plusieurs associ\u00e9<\/b>s (jusqu’\u00e0 cinquante), le montant du capital social minimal \u00e9tant de 10 000 dirhams* ; la SA est une soci\u00e9t\u00e9 de capitaux rassemblant au moins\u00a0cinq actionnaires sans limit\u00e9 maximale d’autres formes de soci\u00e9t\u00e9 comme la soci\u00e9t\u00e9 en commandite simple, la soci\u00e9t\u00e9 en commandite par actions ou la soci\u00e9t\u00e9 en noms collectifs sont comparables \u00e0 celles existants en France.<\/p>\n

\n

A propos de la fiscalit\u00e9<\/h2>\n<\/div>\n

Sur la question de la fiscalit\u00e9, le taux de l’imp\u00f4t sur les soci\u00e9t\u00e9s est fix\u00e9 \u00e0 30 % avec un montant minimum correspondant \u00e0 0,5 % des produits d’exploitation. Ce taux s trouve r\u00e9duit \u00e0 15 % pour les entreprises qui r\u00e9alisent un chiffre d’affaires de 3 millions de dirhams. Concr\u00e8tement, les entreprises \u00e9trang\u00e8res implant\u00e9es au Maroc peuvent \u00eatre concern\u00e9es par les 3 r\u00e9gimes fiscaux suivants : r\u00e9gime de droit commun (taux \u00e0 30 % sur les b\u00e9n\u00e9fices), r\u00e9gime optionnel (taux \u00e0 12 % sur le chiffre d’affaires), r\u00e9gime de \u00ab centres de coordination \u00bb (taux \u00e0 10 % sur le total des produits et des d\u00e9penses de fonctionnement). Pour information, le taux de TVA le plus courant appliqu\u00e9 est de 20 %.<\/p>\n

N\u00e9anmoins, \u00e0 c\u00f4t\u00e9 de tous ces aspects positifs, on pourra juste regretter quelques failles au syst\u00e8me \u00e9conomique marocain, telles que le co\u00fbt encore \u00e9lev\u00e9 de l’\u00e9nergie et des t\u00e9l\u00e9communications, une ind\u00e9pendance des tribunaux toujours incertaine et quelques difficult\u00e9s locales avec les douanes.<\/p>\n

* En mars 2012, un euro vaut environ 11 dirhams.<\/em><\/p>\n

Vu dans L’Entreprise n\u00b0309<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Avec une croissance de son PIB comprise entre 4,5 et 5 % en 2011, le Maroc affiche de belles perspectives \u00e9conomiques pour les prochaines ann\u00e9es et attire toujours plus les entrepreneurs de l’Hexagone (NDLR : dont des franchiseurs et m\u00eame des franchis\u00e9s). Pour les chefs d’entreprise fran\u00e7ais, le Maroc poss\u00e8de sans aucun doute de nombreux […]<\/p>\n","protected":false},"author":51,"featured_media":115096,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[450],"tags":[1838],"class_list":["post-115095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites-de-la-franchise","tag-international","entry","has-media"],"acf":[],"yoast_head":"\nLe 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