Denmark is a unique case for MREs combining a Danish career with their Moroccan pension. There is NO social security convention between Denmark and Morocco, which means no period totalization between Danish folkepension and Moroccan CNSS. Each pension stays fully independent. However, 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 details the strategy for an MRE returning to Morocco after a Danish career.
Costs & fees
| Folkepension and ATP statement (Borger.dk Min Pension) | Free | Access via MitID or legacy NemID |
| Employer pension statement (Pensionsinfo.dk) | Free | Aggregator of Danish private 2nd pillar |
| CNSS Morocco contribution statement | Free | Via cnss.ma online portal |
| Specialist expat retirement advisor | EUR 300-700 | Recommended given the social security convention gap |
| DKK to MAD transfer fees | EUR 0-25 per transfer | Udbetaling Danmark pays in DKK or EUR per option |
Timeline
Confirm the Denmark-Morocco convention gap
Check the list of bilateral social security conventions signed by Denmark (available on borger.dk or via Udbetaling Danmark) to confirm Morocco is not listed. Denmark has conventions mainly with EU EFTA countries plus a few third countries, but not Morocco. Practical consequence: no totalization, your Moroccan years do not count for Danish folkepension, and vice versa. Each pension is calculated independently per country rules.
💡 Tip — The borger.dk site publishes the up-to-date list of bilateral conventions. Verify before leaving Denmark to avoid basing a strategy on a false assumption.
⚠️ Warning — This gap is specific to social security. 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). For full pension, foreign nationals also need at least 9 years 6 months of residence in Denmark between 15 and legal age. The 2026 base folkepension is around DKK 7,000 per month (about EUR 940), plus a pension supplement (PT) for low-income retirees.
💡 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). For 40 years of full contributions, ATP can reach around DKK 30,000 per year (about EUR 4,000 per year). 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 — If you have fewer than 4 years of ATP contributions, the pension can be paid as a one-off lump sum on final departure from Denmark.
⚠️ 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 (Pension Danmark, PFA, PenSam, Sampension, Industriens Pension, etc.). For most Danish employees, this is a mandatory 12 to 18% salary contribution (employer + employee), building significant capital over a career. 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 Danish 2nd pillar can represent 40 to 60% of total retirement income, sometimes more than folkepension itself. Never neglect it in your planning.
⚠️ Warning — The Danish 2nd pillar is often paid only in DKK to a SEPA account. To reduce FX costs, maintain a EUR/DKK account with an international or European bank.
Claim the Moroccan CNSS pension independently
Without a bilateral convention, the CNSS pension stays fully independent from your Danish career. You must have contributed at least 1,320 days in Morocco (threshold lowered by decree no. 2.25.265 effective 1 May 2025) to open a reduced CNSS pension. For the standard pension, the threshold remains 3,240 days. Danish years do not count. The CNSS pension opens from age 60, 7 years before the Danish legal age of 67.
💡 Tip — For MREs with few Moroccan contributions, plan ahead by contributing voluntarily to CNSS if possible (voluntary adhesion), from your Danish settlement.
⚠️ Warning — The social security convention gap makes it especially important to accumulate sufficient contributions in EACH country separately.
Allocate tax under the Denmark-Morocco tax convention
A Denmark-Morocco tax convention is applicable to avoid 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. An MRE settled in Morocco therefore declares his folkepension and private 2nd pillar only in Morocco. To avoid Danish source withholding, request Skattestyrelsen to apply the convention.
💡 Tip — Skattestyrelsen has a dedicated form for non-resident tax. Attach the Moroccan tax residence certificate to trigger application of the convention.
⚠️ Warning — Without a formal request to Skattestyrelsen, a 27% withholding may apply automatically to pensions paid in Morocco. Regularisation is annual.
In depth
Denmark hosts around 10,000 people of Moroccan origin, mostly in the Copenhagen region. The editorial niche on this topic is open in both French and English. 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. For an MRE who resided 25 years in Denmark, the order is: about EUR 590 of folkepension (25/40 of maximum), EUR 80 to 150 of ATP and EUR 800 to 1,500 of employer 2nd pillar, totalling typically EUR 1,500 to 2,200 gross per month, plus the Moroccan CNSS. The bilateral convention gap requires special attention: verify each residence year (CPR) and each former employer (pensionsinfo.dk). For MREs who worked under 10 years in Denmark, the Danish pension remains modest but the 2nd pillar can represent a significant transferable capital.
❌ Common mistakes to avoid
- ✕Assuming a Denmark-Morocco social security convention exists: it does NOT.
- ✕Confusing folkepension (residence-based) with a contributory scheme: only CPR-registered residence years count.
- ✕Neglecting the employer 2nd pillar (Arbejdsmarkedspension), which can represent 40 to 60% of total retirement income.
- ✕Missing the application of the tax convention with Skattestyrelsen and suffering automatic 27% withholding on 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
Udbetaling Danmark
Danish social benefits and pensions agency
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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