Belgium-Morocco Double Taxation: How to Avoid Paying Taxes Twice in 2026

The Belgium-Morocco tax treaty of 4 May 1972 (in force since 1977) allocates taxing rights between the two countries to prevent double taxation. An MRE residing in Belgium is taxed on their worldwide income in Belgium but benefits from an exemption or tax credit for income already taxed in Morocco. Form 276 Conv is the key to activating this protection.

Last updated: April 2026 · Written and verified by the LesMRE editorial team