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

Yes, the Belgium-Morocco tax treaty was signed on 5 May 1972 and entered into force on 8 November 1977. It determines in which country each type of income is taxable and provides mechanisms to eliminate double taxation.

Under the Belgium-Morocco convention, property income is taxable in the country where the property is located (Morocco). It must also be declared in Belgium, but Belgium exempts this income with progressivity reserve.

Under the convention, pensions from Morocco are in principle taxable in Morocco. Belgium exempts them from Belgian income tax, but includes them in the tax rate calculation on other income (progressivity reserve).

Moroccan-source income must be declared in the Belgian tax return (code 1258/2258 for foreign property income). It will be exempt but taken into account for calculating the tax rate on Belgian income.

Moroccan dividends are subject to 15% withholding tax in Morocco. In Belgium, they are subject to withholding tax (30%), but the Moroccan withholding is creditable within the limits set by the convention.

You must obtain a tax residency certificate from the Belgian SPF Finances (form 276 Div. or equivalent). This document is then presented to the Moroccan administration to benefit from the reduced withholding tax rates under the convention.

If actual double taxation occurred, you must file a claim with the tax administration of your country of residence (Belgium) invoking the bilateral convention. The mutual agreement procedure (article 25 of the convention) can be initiated as a last resort.