MREs residing in Belgium often face potential double taxation: their Moroccan income (rental, dividends, pensions) risks being taxed in both Morocco and Belgium. The Belgium-Morocco tax treaty signed on 5 May 1972 (in force since 8 November 1977) resolves this by allocating taxing rights to one country or the other depending on the nature of the income.
Costs & fees
| Belgian tax residence certificate (MyMinfin) | Free | Via MyMinfin.be, 5 business days |
| Moroccan tax residence certificate (DGI) | Free | Via simpl.tax.gov.ma, 3-7 business days |
| Accountant / tax advisor fees (Belgian PIT return) | €200-600/year | For file with foreign income; average Belgian firm rate |
| Moroccan dividend withholding tax | 10-15% | Deducted directly by Moroccan company or bank |
| TPI (Real Estate Profit Tax) Morocco on property sale | 20% of capital gain | With allowances: 0% if primary residence held >6 years |
Timeline
Determining tax residence: the permanent home criterion (art. 4 treaty)
Tax residence is the starting point of everything. Under article 4 of the treaty, tax residence is determined by: (1) permanent home — if you have a permanent home in Belgium but not in Morocco, you are a Belgian tax resident; (2) centre of vital interests — family, main economic activity; (3) habitual abode — spending more than 183 days/year in Belgium creates a presumption of Belgian tax residence. In practice: an MRE working in Belgium, with family in Belgium and a family home in Belgium, is a Belgian tax resident even if they own a house in Morocco.
💡 Tip — Request a tax residence certificate from the Belgian FPS Finance (MyMinfin) if you need to prove your status to a Moroccan bank or authority.
⚠️ Warning — Being a Belgian tax resident means you must declare your WORLDWIDE income (including Moroccan) in Belgium, even if that income is exempt under the treaty.
Employment income: taxed in the country of activity (art. 15)
Article 15 states that salaries and wages are taxable in the country where the activity is performed. Concretely: if you work in Belgium, your employment income is taxed only in Belgium (under the PIT, personal income tax). If you worked in Morocco for part of the year, the fraction of salary corresponding to days worked in Morocco is taxable in Morocco. In Belgium, you declare this Moroccan income but benefit from exemption with progressivity reservation.
💡 Tip — In case of a temporary assignment in Morocco (<183 days), the art. 15 §2 rule may maintain Belgian taxation if your employer is Belgian and has no permanent establishment in Morocco.
Retirement pensions: taxed in the state of residence (art. 18)
Article 18 allocates taxing rights over private pensions to the beneficiary's state of residence. Thus, a retired MRE residing in Belgium receiving a Belgian pension (ONP, Belgian pension fund) is taxed only in Belgium. Public sector pensions (Belgian civil servant) are however taxed in the paying state (art. 19). If you receive a Moroccan retirement pension (CNSS, RCAR) and reside in Belgium, that pension is taxable in Morocco — but must still be declared in Belgium for progressivity.
💡 Tip — Belgian pensions received by a retiree who has transferred their tax residence to Morocco are taxed in Morocco under art. 18.
⚠️ Warning — Do not confuse private pension (art. 18, state of residence) with public/civil servant pension (art. 19, paying state).
Moroccan-source dividends and interest: 10% withholding tax (art. 10 and 11)
Article 10 provides for a 10% withholding tax on dividends paid by a Moroccan company to a Belgian resident (general rate), or 6.5% if the beneficiary company holds at least 25% of the distributing company's capital (Convention 1972). Article 11 provides the same 10% limit for interest (bonds, investments, Moroccan bank accounts). In practice: the Moroccan bank or company withholds 10% at source. In Belgium, you declare this income in your PIT return. The treaty provides a tax credit or offset to avoid double taxation. You must attach form 276 Conv to your Belgian return to benefit from this.
💡 Tip — Keep the withholding tax certificates issued by your Moroccan bank: they are essential for completing form 276 Conv.
⚠️ Warning — The Moroccan withholding rate may exceed 10% in some cases; in that case, only 10% (or 6.5% for ≥25% shareholding) is creditable in Belgium per the Convention.
Real estate capital gains and Moroccan rental income (art. 6 and 13)
Article 6 allocates taxing rights over rental income to the state where the property is located. Your Moroccan rental income is therefore taxable in Morocco (Moroccan progressive income tax). Article 13 allocates capital gains taxation to the state of location of the property: selling your Casablanca apartment triggers a TPI (Real Estate Profit Tax) in Morocco at a rate of 20% (with allowances if primary residence or property held >4 years). These incomes remain taxable in Morocco and benefit from exemption in Belgium (with progressivity reservation).
💡 Tip — Obtain your Moroccan tax residence certificate from the DGI portal: simpl.tax.gov.ma (available online since 2023).
⚠️ Warning — Failing to declare Moroccan real estate income in Belgium (even if exempt) exposes you to a fine for incomplete declaration.
In depth
The technical mechanism for eliminating double taxation in Belgium is the exemption method with progressivity reservation (article 23 of the treaty). Concretely: Moroccan income covered by the treaty is exempt from Belgian tax, but is still taken into account to determine the tax rate applicable to Belgian income. Numerical example: if you earn €40,000 in Belgium and €5,000 in Moroccan rental income, the €5,000 is not taxed in Belgium, but your tax rate is calculated as if your total income were €45,000. This 'progressivity reservation' may slightly increase your Belgian tax on your Belgian income. Form 276 Conv is essential: it allows you to declare income of conventional source and request the application of the treaty. Without this form attached to the return, the Belgian tax administration may ignore the treaty and tax Moroccan income normally. Since 2023, the Moroccan DGI has deployed the simpl.tax.gov.ma portal allowing non-residents to download their tax certificates without travelling to Morocco.
❌ Common mistakes to avoid
- ✕Not declaring Moroccan income in Belgium on the grounds that it is exempt under the treaty: it must be declared for the progressivity reservation, or face a fine.
- ✕Confusing tax residence with nationality: an MRE of Moroccan nationality living in Belgium for 5 years is a Belgian tax resident and must declare worldwide income in Belgium.
- ✕Forgetting to attach form 276 Conv to the Belgian PIT return: without it, the administration may tax Moroccan income normally.
- ✕Assuming that Moroccan withholding tax (10% on dividends) is sufficient and no action is needed in Belgium: a tax credit must be explicitly claimed.
- ✕Not keeping Moroccan withholding tax certificates: essential in case of Belgian tax audit to prove tax already paid in Morocco.
🔗 Official links and resources
FPS Finance - Belgium-Morocco Treaty
Official text of the Belgium-Morocco tax treaty and explanatory notes
MyMinfin - Belgian tax residence certificate
Belgian tax portal: online filing, certificates, form 276 Conv
Moroccan DGI - Simpl Portal
Moroccan DGI portal: tax residence certificates, online filing for non-residents
FPS Finance - Form 276 Conv
Download and instructions for form 276 Conv for conventional-source income
❓ Frequently asked questions
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