Dank voor je reactie Marcel.
Met serieus doel ik op duizenden, haha.
Als ik kijk naar de ontwikkelingen van youtube in die regio dan zie ik eigenlijk geen eind. In de VS is youtube al een soort van vervanger voor TV geworden. De Mena regio loopt daar iets van vijf jaar op achter.
M'n kennis wat betreft het Marokkaanse belastingstelsel is niet meer dan google-werk en kennis van m'n vriendin.
Als ik het goed begrijp heeft een startende onderneming in Marokko de eerste 5 jaar vrijstelling en gaat daarna 30% betalen. En het schijnt vrij makkelijk te zijn om in de 17,5% catogerie te komen.
Ik denk omdat m'n vriendin de Marokkaanse nationaliteit bezit én ook in Marokko is ingeschreven we daar wel gebruik van kunnen maken.
Daarnaast is deze business voor mij ook nieuw. Ik vind het bijvoorbeeld moeilijk om te zeggen waar het werk plaatsvindt. De filmpjes maken we niet alleen in NL en de conversie word behaald doordat bijvoorbeeld een Saudi een advertentie filmpje kijkt. (vanuit NL hebben we misschien 0,1% kijkers, kanaal is in klassiek Arabisch)
Hieronder nog een stukje uit de Marokkaanse belasting.
CORPORATE INCOME TAX
The definition of ‘corporation’ covers limited liability companies, limited partnerships
by shares, general and limited partnerships in which at least one partner is a
corporate entity, civil companies, branches of foreign corporations, public sector
companies having profit-oriented activity and joint ventures having business-oriented
activity. General partnerships and limited partnerships in which all partners are
individuals may elect to be taxed under the corporate tax regime. The same applies to
joint ventures in which all parties are individuals.
The normal rate is 30% with a 37% rate applying to leasing companies and credit
institutions. Foreign contractors carrying out engineering, construction or assembly
projects relating to industrial or technical installations may opt to be taxed at a rate of
8% calculated on the total contract price net of VAT and similar taxes.
Companies are always subjected to a legal minimum tax (cotisation minimale (CM))
of MAD 1500 or 0.5% of the annual turnover. The CM is based on turnover, income
from interest, subsidies, bonuses or donations received. The CM is not payable by
companies during their first 36 months of operation.
There are also specific rates of corporate income tax detailed as follows:
-
8.75% a
pplying to companies that operate in free zones export, during the
20 consecutive years following the fifth year of full exemption and service
companies with the status of “Casablanca Finance City” in accordance with the
laws and regulations, beyond the five years of exemption
-
10% f
or organisations with regional or international status “Casablanca City
Finance”, according to the laws and regulations, from the first year of granting
such status and optionally for offshore banks during the 15 first consecutive
years following the date of obtaining approval
-
10% a
applying for companies with a fiscal net income of less than or equal to
MAD 300,000
-
17.5% f
or companies operating in some northern and southern regions and
also for companies exporting products or services after the total exemption from
corporate tax for a period of five consecutive years calculated from the year in
which the first export operation was performed.
Companies are taxed on the difference between their trading income and
expenditure. Business expenses incurred in the operation of the business are
generally deductible unless specifically excluded. Expenses not permitted include:
fines, penalties, interest on shareholder loans where the stock is not fully paid up,
and interest on shareholder loans in excess of the official annual interest rate.
Morocco operates a territorial tax system. Companies (both resident and non-
resident) are generally subject to corporate tax only on income generated from
activities carried on in Morocco. Foreign corporations are subject to taxation on
income arising in Morocco if they have, or are deemed to have, a permanent
establishment in Morocco. A company is resident in Morocco if it is incorporated
there or its place of effective management is in Morocco.
The calendar year is normally the fiscal year although a company may opt for a
different fiscal year. Accounts for income tax purposes must be filed within three
months after the end of the relevant accounting period.