Denmark is a unique case for MREs combining a Danish career with their Moroccan pension. Whether a social security convention exists between Denmark and Morocco should be checked with Udbetaling Danmark (borger.dk) and the CNSS (cnss.ma): any totalization of periods between Danish folkepension and Moroccan CNSS depends on it. Each pension is calculated by the body that pays it. In addition, a Denmark-Morocco tax convention is applicable to prevent double taxation. The Danish system is among the most distinctive: folkepension is residence-based (not contribution-based), ATP is mandatory for all workers, and the employer 2nd pillar is highly developed via sectoral union agreements. This guide sets out the combination rules for an MRE returning to Morocco after a Danish career.
Costs & fees
| Folkepension and ATP statement (Borger.dk Min Pension) | Check with Udbetaling Danmark | Access via MitID or legacy NemID |
| Employer pension statement (Pensionsinfo.dk) | Check with Pensionsinfo.dk | Aggregator of Danish private 2nd pillar |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| Possible fees of a professional consulted | Check with the professional | Optional |
| DKK to MAD transfer fees | Check with the bank | Depending on the bank and payment arrangements |
Timeline
Check the Denmark-Morocco social security convention
Ask Udbetaling Danmark (borger.dk) and the CNSS (cnss.ma) whether a bilateral social security convention links Denmark and Morocco, and what it provides for totalization of periods and payment of pensions abroad. Depending on the answer, your Moroccan years may or may not count for Danish folkepension, and vice versa. Each pension is calculated according to each country's own rules.
💡 Tip: The conditions for totalization and payment of pensions abroad should be checked before leaving Denmark.
⚠️ Warning: The social security convention and the tax convention are two separate texts. The Denmark-Morocco tax convention remains applicable for pension taxation.
Understand residence-based folkepension
Danish folkepension is one of Northern Europe's distinctive features: it is NOT contribution-based but based on years of residence in Denmark between age 15 and legal age. Full pension requires 40 years of residence. Below 40 years the pension is proportional (each year accrues 1/40 of full). The folkepension amount is set each year; see borger.dk.
💡 Tip: Request your Pensionsinfo from Udbetaling Danmark to know exactly the number of recognised residence years. Any unrecognised period (non-CPR registration for example) must be substantiated.
⚠️ Warning: Living in Denmark without CPR (Det Centrale Personregister) registration does NOT count for folkepension, even if you were physically present. Verify each year.
Verify ATP contribution years
ATP (Arbejdsmarkedets Tillægspension) is mandatory for all Danish workers. It is a giant fund that complements folkepension. The ATP amount depends on the number of contribution years and contribution intensity (full-time, part-time). ATP is automatically added to folkepension at claim. For MREs leaving Denmark, accrued ATP can be paid as a life annuity from legal age, or sometimes as a lump sum for small amounts.
💡 Tip: The conditions for paying ATP as a lump sum or annuity should be checked with ATP (atp.dk).
⚠️ Warning: ATP is not portable to Morocco under the same rules as for EEA EFTA countries. Verify payment terms with Udbetaling Danmark.
Claim employer 2nd pillar pensions
The Danish 2nd pillar (Arbejdsmarkedspension or Firmapension) is highly developed via sectoral union agreements. For most Danish employees, the contribution is set by the sectoral agreement (employer and employee). The Pensionsinfo.dk portal aggregates all known 2nd pillars. Payment is as a life annuity from legal age, sometimes with a temporary annuity option or partial lump sum withdrawal. Identify every former employer and its fund.
💡 Tip: The Pensionsinfo.dk portal helps locate the employer pensions of each former employer.
⚠️ Warning: The Danish 2nd pillar is often paid in DKK to a SEPA account; payment arrangements abroad should be checked with each fund.
Claim the Moroccan CNSS pension independently
Unless a social security convention applies, the CNSS pension is calculated on the periods contributed in Morocco only. Since Decree No. 2.25.265 (implemented from 1 May 2025), a minimum pension of 600 to 1,000 dirhams is provided for insured persons with at least 1,320 days and fewer than 3,240 days of insurance (maroc.ma); for the basic pension, the threshold is 3,240 days. Danish years count only if an applicable convention provides for it. The CNSS pension opens from age 60, provided all salaried activity has ceased (CLEISS).
💡 Tip: Voluntary CNSS contribution requires at least 1,080 days of compulsory insurance and a request within twelve months of the end of those rights (article 5 of Dahir-law No. 1-72-184).
⚠️ Warning: Without totalization, each pension is calculated only on the periods completed in the country concerned.
Allocate tax under the Denmark-Morocco tax convention
The Denmark-Morocco tax convention (signed in Rabat on 7 May 1984, in force on 1 January 1992) prevents double taxation. General rule: private pensions (folkepension, private ATP, private 2nd pillar, CNSS, CIMR) are taxable in the country of residence. Civil service pensions (Danish public funds for former civil servants, Moroccan CMR for former civil servants) remain taxable in the paying country. Steps concerning any Danish withholding at source are handled with Skattestyrelsen.
💡 Tip: The supporting documents to provide (for example a tax residence certificate) should be checked with Skattestyrelsen.
⚠️ Warning: The rate and mechanism of any Danish withholding at source on pensions paid in Morocco should be checked with Skattestyrelsen (skat.dk).
In depth
The Danish system is singular: folkepension is residence-based (not contribution-based as in most countries), ATP is a giant mandatory universal fund, and the employer 2nd pillar is extremely developed via sectoral union agreements. Verify each residence year (CPR) and each former employer (pensionsinfo.dk).
❌ Common mistakes to avoid
- ✕Assuming without checking that a Denmark-Morocco social security convention does or does not exist: check with Udbetaling Danmark and the CNSS.
- ✕Confusing folkepension (residence-based) with a contributory scheme: only CPR-registered residence years count.
- ✕Neglecting the employer 2nd pillar (Arbejdsmarkedspension).
- ✕Not checking with Skattestyrelsen the Danish withholding applicable to pensions paid in Morocco.
- ✕Not verifying ATP separately: it is a distinct fund that adds or pays as lump sum for small amounts.
🔗 Official links and resources
Borger.dk
Official portal of Danish public services (pensions and benefits)
Pensionsinfo.dk
Aggregator portal of folkepension + ATP + private 2nd pillar
Skattestyrelsen - Non-residents
Danish tax authority, non-resident regime
ATP
ATP fund (Arbejdsmarkedets Tillægspension)
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
❓ Frequently asked questions
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