Severance pay (l’indemnité de licenciement)

Greetings everyone.

I hope you can assist.
I have been searching for information on the taxation of severance pay. One of our clients mentioned that severance pay of more than 1 000 000 MAD is taxable. However, I cannot find this information in the General Tax Code (CGI).
Please, I need to know if this is true and if it is true, where exactly in the law is it noted.

Thank you in advance.

Kind regards
Sandra


source https://www.bilan-compta.com/t1050-severance-pay-lindemnite-de-licenciement