The Finance Bill for 2025, discussed by the Committee, provides for the introduction of a tax incentive scheme for FIFA representations in Morocco. The International Football Federation is to set up an office in Morocco for 300 of its executives.
They will stay until at least 2030, when the World Cup will be hosted by Morocco, Spain, and Portugal. As these people pay their taxes in Switzerland, the government has no intention of subjecting them to double taxation, said Fouzi Lekjaâ. This is why the Minister in charge of the Budget wanted to include tax provisions sufficiently in advance, as a way of giving Morocco a serious image. The idea is to set up a regional training center in Morocco for coaches and other soccer experts, such as those in charge of VAR, so that the process can be certified. In Africa, there are two centers, one of which is located in Senegal. It should be pointed out that, as part of FIFA’s support for the establishment of its permanent regional office in Rabat, and to support the development of its activities in Morocco and the region, the Finance Bill has proposed the introduction of a tax incentive scheme for its representations. This applies to all activities and operations carried out in accordance with the company’s articles of association. FIFA will be exempt from corporate income tax, income tax on salaries, VAT, as well as registration and stamp duties. In fact, the note presenting the Finance Bill states that “FIFA will be granted a total permanent exemption from corporate income tax for all activities and operations in line with the purpose defined in its bylaws”. There is also an exemption from withholding tax on income from shares and similar income, for income distributed by representations in Morocco to FIFA or one of its affiliated entities. The same applies to the exemption from withholding tax on remuneration paid by these representations to FIFA or to one of its non-resident affiliates, not forgetting the exemption from domestic and import VAT on goods, materials, merchandise and services purchased. The exemption extends to registration and stamp duties for all documents issued by FIFA representations in Morocco, including, where applicable, residence permits issued to FIFA representatives and employees of FIFA representations in Morocco. Lastly, the exemption will apply to income tax on salaries and related income for staff working for FIFA representations in Morocco who are not Moroccan nationals.
Mohamed CHAOUI
