AMERELLER

“𝗪𝗵𝗲𝗿𝗲 𝗱𝗼 𝘄𝗲 𝘀𝘁𝗮𝗿𝘁 𝗶𝗻 𝗠𝗼𝗿𝗼𝗰𝗰𝗼?” For Gulf investors and family offices considering the Moroccan market, four considerations deserve attention from the outset. 1. Choose a structure that fits the investment. The choice of corporate vehicle, including an SARL or SA, should reflect the proposed activities, ownership arrangements, governance needs and longer-term plans. An SARL is quick and flexible for an operating business; an SA suits a larger venture with several shareholders or plans for a future listing. 2. Engage with the relevant Regional Investment Centre. Each region has one, and it’s the key point of contact for guidance on company establishment, permits, investment approvals and available incentives and support. 3. Assess investment incentives before finalizing the budget. Morocco’s 2022 Investment Charter provides a framework for supporting qualifying projects. Eligibility and available support depend on factors including job creation, project location and sector. These should be assessed early in the planning process. 4. Consider whether Casablanca Finance City status fits. For eligible businesses, including certain regional headquarters and financial or service activities, CFC status can offer tax and foreign-exchange benefits. The qualifying conditions and ongoing requirements need to be considered alongside the proposed business model. These decisions are connected. Assessing them together helps investors establish a clearer picture of the structure, approvals and costs involved before committing capital. Morocco’s position between Europe, West Africa and the Atlantic makes it a compelling market to consider. For Gulf investors and family offices, addressing these questions early can help turn an investment decision into action more efficiently. The AMERELLER Morocco Desk supports clients through these considerations and the wider market-entry process, combining our presence in the Gulf with local legal expertise and a team on the ground in Rabat and Casablanca. What is the first question your team asks when considering a new market? For guidance on market entry and investment in Morocco, contact Zakaria Korte, Managing Partner of Korte Law in association with AMERELLER. #Morocco #GCC #FamilyOffice #InvestinMorocco #MarketEntry #AMERELLER

Patryk Karczewski, Partner and Head of Tax at AMERELLER, has been recognized in Lexology Index: Tax 2026 as Recommended in both Tax – Advisory and Tax – Experts. Patryk advises international businesses, family offices and investors on cross-border tax structuring, with a particular focus on the UAE and regional expansion. Drawing on experience in private practice, in-house tax leadership, and advising governmental entities, he brings a practical understanding of how tax rules affect commercial decisions. Congratulations, Patryk, and thank you to our clients and colleagues for their continued trust. View Patryk’s profile: https://lnkd.in/dswuxy7c #LexologyIndex #Tax #UAE #InternationalTax #TaxAdvisory #UAECorporateTax Lexology

From Dubai, Cairo, Baghdad, Berlin, Tripoli and Tunis to Copenhagen — eight AMERELLER colleagues will be coming together for #IBA2026. Our team will be available for meetings from 5–8 October, bringing corporate and M&A, international arbitration, and tax perspectives from across the Middle East and North Africa. Meet our delegation: Jonathan P. Noble, Partner, Corporate and M&A / Dispute Resolution, Dubai Sherif El Saadani, Partner, Head of Arbitration, Cairo Dahlia Zamel, Partner, Corporate and M&A, Baghdad / Cairo Patryk Karczewski, Partner, Head of Tax, Dubai Hussam Mujally, Partner, Arbitration, Tripoli / Berlin Meriem Rezgui, Counsel, Arbitration, Berlin / Tunis Janis Reinholtz, Senior Associate, Corporate and M&A, Dubai Mariana Moncada, Associate, Corporate and M&A, Dubai If you are advising on a deal, a dispute or market entry in the Middle East or North Africa, we would welcome a conversation while we are there. Reach out to us: https://lnkd.in/d55GyzC7 We look forward to seeing you there! #IBA2026 #IBACopenhagen #Corporate #MergersandAcquisitions #Arbitration #DisputeResolution #ProjectFinance #Crossborder #MENA #AMERELLER

Berlin Dispute Resolution Days start today and we look forward to a productive week ahead. Our panel with Control Risks is on Wednesday, 30 September, and the question behind it is a practical one. When a geopolitical event becomes a commercial problem overnight, shipments stop, sanctions lists get redrawn, force majeure notices start landing, what does that actually mean for the contract sitting on your desk? And when it ends up in arbitration, what is the tribunal really being asked to decide? Our panelists who see this from different seats will talk it through: private practice, political risk consulting, an arbitral institution, and in-house. 📅 30 September 2026 🕠 5:30 pm CET 📍 AMERELLER Rechtsanwälte, Kurfürstenhöfe, Spreeufer 5, 10178 Berlin Dr. Kilian Bälz, Partner, AMERELLER Berlin Will B. J. Jenkins, Director, Control Risks Dr. Dalia Hussein, Director, The Cairo Regional Centre for International Commercial Arbitration (CRCICA) Amina Dakroury, Senior Legal Counsel, Veridos GmbH Jonathan P. Noble, Partner, AMERELLER Dubai A networking reception with drinks and Middle Eastern mezze will follow. There is still some time to join. Email [email protected] and we will save you a spot. #BerlinDisputeResolutionDays #Arbitration #PoliticalRisk #MiddleEast #MENA #DisputeResolution

We are counting the days until #IBA2026 in Copenhagen, and to hosting colleagues from international firms at our breakfast briefing on 6 October. The reason for it is simple: for firms advising clients across the Middle East and North Africa, corporate, tax, and disputes questions can no longer be considered in isolation. Iraq is tendering major new energy infrastructure. Syria is reopening to international investment. The sanctions landscape shifts quarter by quarter. And Gulf capital is going to different places than it was a year ago. Each of those changes what clients need from their advisers, and rarely in only one practice area at a time. 📅 6 October 2026 (Tuesday) 🕗 8:00 – 9:00 am 📍 Crowne Plaza Copenhagen Towers Our panel will feature: • Sherif El Saadani, Partner, Head of Arbitration, Cairo • Dahlia Zamel, Corporate and M&A, Baghdad/Cairo • Patryk Karczewski, Head of Tax, Dubai • Hussam Mujally, Partner, Arbitration, Tripoli/Berlin Opening remarks by Jonathan P. Noble, Partner, Corporate and M&A, Dubai Moderated by Meriem Rezgui, Counsel, Berlin/Tunisia Colleagues from international law firms attending IBA week are welcome. To secure your seat, please email: [email protected] Learn more: https://lnkd.in/d55GyzC7 #IBACopenhagen #MENA #CrossBorder #Corporate #Tax #Arbitration #DisputeResolution

How are capital gains taxed across the GCC, and where can exemptions, deferrals and preferential regimes materially change the outcome? In the latest edition of LAWASIA (The Law Association for Asia and the Pacific) TAX Edge, Patryk Karczewski, Partner and Head of Tax at AMERELLER, provides a comparative analysis of the treatment of capital gains across Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the UAE. Drawing together six distinct and rapidly evolving tax frameworks, Patryk examines the principal rates and reliefs, the treatment of listed share disposals and corporate restructurings, and the increasing importance of valuation, filing requirements and transaction structuring. For businesses and investors, the analysis underscores an important point: the tax consequences of a disposal depend not only on the jurisdiction, but also on how the investment was held and the transaction was structured. Read the full article here: https://lnkd.in/de7ifdXk #GCC #CapitalGains #CorporateTax #TaxLaw #MiddleEast #MENA