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 on 18 February 2014 and in force since 1 June 2022 (it replaces the one of 24 June 1968), allows period totalization for entitlement in either country. The tax convention signed in Brussels on 31 May 2006 prevents double taxation. This guide details the full procedure.
Costs & fees
| SFP career statement (Mypension.be) | Check with the SFP | Access via itsme or Belgian e-ID |
| Second pillar complementary pension statement (Sigedis) | Check with Sigedis | Displayed on Mypension.be under Complementary pension tab |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| Voluntary contributions after leaving Belgium | Check with the SFP | Conditions and time limit to check with the SFP |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
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 on 18 February 2014 and in force since 1 June 2022 (it replaces the one of 24 June 1968) binds Belgium and Morocco. 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.
⚠️ Warning: Period totalization does not change each pension's calculation. SFP calculates its pension only on years contributed in Belgium.
Check voluntary contributions after leaving Belgium
Any conditions for voluntary contributions after leaving Belgium (who may subscribe, time limit, contribution) should be checked with the SFP (sfpd.fgov.be).
💡 Tip: The conditions can be requested directly from the SFP.
⚠️ Warning: Any time limits should be checked with the SFP.
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 pension age is 65 for people born before 1 January 1960, 66 for those born from 1 January 1960 to 31 December 1963 and 67 for those born from 1 January 1964 (SFP). The conditions for an early pension (age and career length) and the effects of the pension law voted on 28 May 2026 and published in the Belgian Official Gazette on 1 June 2026 should be checked on sfpd.fgov.be.
💡 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. Payment is triggered with the body managing the second pillar.
💡 Tip: The tax treatment of the lump sum depends on the contract and on Belgian law; check with the managing body and SPF Finances.
⚠️ Warning: The arrangements for paying a complementary pension abroad (account, possible fees) should be checked with the managing body.
Allocate tax under the 2006 BE-MA convention
The Belgium-Morocco tax convention signed in Brussels on 31 May 2006 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.
💡 Tip: Steps concerning withholding tax on a pension paid abroad are handled with SPF Finances (finances.belgium.be).
⚠️ 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
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). The convention of 18 February 2014, in force since 1 June 2022, replaced the 1968 one. It covers in particular retirement and survivors' pensions, disability, workplace accidents and family benefits of workers (FPS Social Security).
❌ Common mistakes to avoid
- ✕Neglecting the second pillar complementary pension: every past employer contract should be reviewed on mypension.be.
- ✕Not checking with the SFP the time limits of any voluntary contribution scheme.
- ✕Forgetting the international claim form on the SFP filing, delaying recognition of Moroccan periods.
- ✕Not asking SPF Finances Belgium about the withholding tax applicable to a pension paid in Morocco.
- ✕For former self-employed (INASTI), confusing salaried and self-employed regimes: both yield separate SFP pension entitlements.
🔗 Official links and resources
❓ Frequently asked questions
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