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GUIDE FOR INVESTORS LEGAL FORMS OF …
GUIDE FOR INVESTORS . LEGAL FORMS OF companies , taxation . AND investment procedures . : Some of the information contained in this document may not still be up-to-date I - LEGAL FORMS OF companies : Whatever the selected criteria adopted, the LEGAL form of the company retained may be changed at any time by amending the Articles of Association of the company. 1 - The public limited company SA (Soci t Anonyme). Basic characteristics of the SA: * a minimum of 5 shareholders is necessary to form a SA (Art 7 of the Law on SA);. * the share capital of a SA cannot be less than 3 million DH if the company seeks public investment , and 3000,000 if it does not (Art 6).
N.B : Some of the information contained in this document may not still be up-to-date GUIDE FOR INVESTORS LEGAL FORMS OF COMPANIES, TAXATION AND INVESTMENT PROCEDURES
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