An MRE who has worked in Belgium and contributed in Morocco can combine the Belgian pension paid by the Federal Pensions Service (SFP) and the Moroccan CNSS, CMR or CIMR pension. The social security convention between Belgium and Morocco, signed in Rabat on 18 February 1968, allows period totalization for entitlement in either country. It has been modernised by a new text applicable since 2020 that updates coordination. The tax convention signed in Brussels on 31 May 2006, effective 30 April 2009, prevents double taxation. This guide details the full procedure.
Costs & fees
| SFP career statement (Mypension.be) | Free | Access via itsme or Belgian e-ID |
| Second pillar complementary pension statement (Sigedis) | Free | Displayed on Mypension.be under Complementary pension tab |
| CNSS Morocco contribution statement | Free | Via cnss.ma online portal |
| SFP Continued Insurance (voluntary contributions) | Variable per income | Apply within 5 years of leaving Belgian activity |
| Specialist expat retirement advisor (optional) | EUR 150-400 | Full SFP + second pillar + Morocco audit |
Timeline
Get your career statement on Mypension.be
Start by downloading your full file from mypension.be, the Belgian official portal that consolidates the statutory pension (1st pillar SFP) and all complementary employer pensions (2nd pillar, Sigedis data). Access via itsme, Belgian e-ID (card reader) or Cl@vsign. The document details your salaried, self-employed or civil service years and projects the gross statutory pension at legal retirement age. Any gap must be reported to SFP via the regularisation form before claiming. In Morocco, cnss.ma displays your contribution history. Save both statements in PDF.
💡 Tip — If you lost itsme access after leaving Belgium, request a paper PIN by post from SFP (Tour du Midi, 1060 Brussels).
⚠️ Warning — Self-employed periods (INASTI regime) do not always appear in the Salaried tab. Check the Self-employed tab as well.
Confirm entitlement via the Belgium-Morocco convention
The social security convention signed in Rabat on 18 February 1968 binds Belgium and Morocco. Modernised since, it remains fully applicable. It allows period totalization to open pension entitlement in either country, without merging the amounts. For the Belgian statutory pension, there is no minimum career duration to receive a proportional pension (each contribution year accrues 1/45 of the maximum), but totalization may help reach certain bonifications or minimum thresholds. For CNSS, Belgian years can be totalized to reach the Moroccan contribution threshold.
💡 Tip — Mention your Moroccan periods when filing the SFP claim. The SFP International Convention department liaises automatically with CNSS.
⚠️ Warning — Period totalization does not change each pension's calculation. SFP calculates its pension only on years contributed in Belgium.
Consider SFP Continued Insurance after leaving Belgium
If you leave Belgium before legal age and stop contributing, you can subscribe Continued Insurance with SFP to keep accruing statutory pension entitlement. The application must be filed within 5 years of leaving Belgian activity. The contribution depends on your reference income and can be annual or quarterly. This is attractive if you are close to the 45-year (full career) threshold or if a few more years would meaningfully increase the statutory pension.
💡 Tip — Request a prior SFP simulation before subscribing. Profitability of Continued Insurance depends on remaining duration and current income.
⚠️ Warning — The 5-year deadline after Belgian activity ends is strict. No retroactive subscription is allowed after that.
File the statutory pension claim with SFP
The Belgian statutory pension claim is filed online at mypension.be or by post to SFP (Tour du Midi, 1060 Brussels). For MREs in Morocco, attach the SFP international claim form with your CNSS statement. The legal age in 2026 is 65, transitioning to 66 by 2025 and 67 by 2030 per the law of 10 August 2015. Early retirement is possible from 60 for very long careers (44 years), 61 (43 years) or 62 (42 years). File the claim 12 months before the target date.
💡 Tip — SFP runs an Abroad Pension service supporting MREs and expatriates. Dedicated e-mail available on sfpd.fgov.be.
⚠️ Warning — MREs in Morocco must provide an annual life certificate to keep the Belgian pension running. SFP sends the form automatically.
Activate the second pillar complementary pension
The Belgian second pillar is the company complementary pension, managed by a pension fund or insurer. For most Belgian employees, it is a group insurance with capital built from employer and sometimes employee contributions. The complementary pension can be paid as a lump sum (at retirement, with specific tax at a distinct rate) or as a life annuity. Mypension.be lists known complementary pensions. Contact the second pillar provider 3-6 months before retirement to trigger payment. MREs returning to Morocco often prefer the lump-sum option.
💡 Tip — The lump-sum withdrawal is generally taxed in Belgium at 16.5% on the employer share (life insurance) or 10% on the personal share, sometimes less.
⚠️ Warning — Belgian complementary pensions are paid only on SEPA accounts or with fees otherwise. Plan with an EUR account in Morocco (BMCE, AWB Casa).
Allocate tax under the 2006 BE-MA convention
The Belgium-Morocco tax convention signed in Brussels on 31 May 2006, effective 30 April 2009, splits pension taxation. General rule: private pensions (private sector SFP, private second pillar, CNSS, CIMR) are taxable in the country of residence. Civil service pensions (Belgian and Moroccan, including CMR for former Moroccan civil servants) remain taxable in the paying country. An MRE settled in Morocco therefore declares his private SFP pension only in Morocco, in his IR return. To avoid Belgian withholding (precompte professionnel), request form 276 (or pension equivalent) from SPF Finances.
💡 Tip — Belgian SPF Finances has an expatriate service handling non-taxation requests. Attach your Moroccan tax residence certificate.
⚠️ Warning — A mid-year change of country of residence alters the applicable rule. Inform SPF Finances and the Moroccan tax authority of any change.
In depth
Belgium hosts around 450,000 people of Moroccan origin, the second largest MRE community in Europe after France. First migration waves date from the 1960s (17 February 1964 bilateral agreement on Moroccan workers), the next from the 1970s (Wallonia, Brussels, Limburg). The Belgian system rests on three pillars: statutory pension (1st pillar SFP, pay-as-you-go), complementary employer pension (2nd pillar, funded) and individual pension (3rd pillar, optional and tax-encouraged). For an MRE who worked 25 years in Belgium at the average wage, the statutory pension typically delivers EUR 1,000 to 1,400 gross per month for a salaried career, plus EUR 200 to 600 of second pillar depending on the employer. The 1968 convention, modernised in 2014 (effective 2020), remains one of the most comprehensive accords between Morocco and a European country. It covers old-age, disability, survivors and certain family benefits. For MREs returning to Morocco, the second pillar lump-sum can fund a real estate or entrepreneurial project.
❌ Common mistakes to avoid
- ✕Neglecting the second pillar complementary pension, which can represent 30 to 50% of retirement income: every past employer must be reviewed on mypension.be.
- ✕Missing the 5-year window after activity end to subscribe SFP Continued Insurance.
- ✕Forgetting the international claim form on the SFP filing, delaying recognition of Moroccan periods.
- ✕Failing to request precompte professionnel exemption from Belgium, suffering source withholding on top of Moroccan tax.
- ✕For former self-employed (INASTI), confusing salaried and self-employed regimes: both yield separate SFP pension entitlements.
🔗 Official links and resources
Federal Pensions Service (SFP)
Belgian statutory scheme, claims, statements, international pension
Mypension.be
Official portal consolidating 1st and 2nd pillars
INASTI
Belgian self-employed scheme
SPF Finances - Expatriates
Belgian tax authority, non-resident forms
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
❓ Frequently asked questions
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