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Tax & Finance

Combining German Pension and Moroccan Pension: Complete MRE Guide

Complete guide to combining the German Deutsche Rente and the Moroccan pension (CNSS, CMR, CIMR): 1981 Germany-Morocco social security convention, Riester, period totalization, taxation. MRE 2026.

Last updated: May 2026 · Written and verified by the LesMRE editorial team

🕐 11 min read📋 6 stepsVerified content 2026

An MRE who has worked in Germany and contributed in Morocco can combine the German statutory pension (gesetzliche Rentenversicherung managed by Deutsche Rentenversicherung) and the Moroccan CNSS, CMR or CIMR pension. The social security convention signed in Bonn on 25 March 1981 between the Federal Republic of Germany and Morocco allows period totalization to open pension entitlement in either country. The bilateral tax convention prevents double taxation. This guide details the practical steps for an MRE to claim both pensions.

Costs & fees

German contribution statement (Rentenauskunft)FreeFree periodic statement from age 27 onward
CNSS Morocco contribution statementFreeVia cnss.ma online portal
Voluntary contributions (freiwillige Beitraege)From ~EUR 100/month (2026)Fill a gap beyond the 5-year minimum
Specialist expat retirement advisor (optional)EUR 150-400Full DRV + Morocco audit
Cross-border pension transfer feesEUR 0-15 per transferDRV pays in EUR to SEPA or non-SEPA account

Timeline

2-6 weeks
Request the Rentenauskunft and CNSS statement
2-4 weeks
Verify recognised periods (Versicherungsverlauf)
1-3 months
Decide on voluntary contributions
Recommended 3-4 months ahead
File the Altersrente claim (3-4 months before legal age)
6 months before target date
File the CNSS Morocco pension claim
2-4 months per scheme
Processing and first payment
Annually
Annual DE + Morocco tax filings
1

Get your Versicherungsverlauf and your CNSS statement

Start by requesting a Rentenauskunft (pension statement) from the Deutsche Rentenversicherung. Every insured person aged 27 or older is entitled to a free periodic statement. Request it online at deutsche-rentenversicherung.de via the Online-Dienste portal, or by post. The document details your Versicherungsverlauf year by year, with the accumulated Entgeltpunkte (pension points) and a projection of the pension at 67. In Morocco, the cnss.ma portal shows your contribution history. Verify that every German period is credited, and flag gaps to the DRV with form V0100.

💡 Tip — The DRV eService portal lets you download the full Versicherungsverlauf in PDF, more complete than the synthetic Rentenauskunft.

⚠️ Warning — The DRV records only periods contributed under your Rentenversicherungsnummer. Periods in a special fund (miners, sailors, farmers) must be requested separately.

2

Confirm the minimum entitlement (5-year Wartezeit)

To claim the Altersrente (German standard old-age pension), a minimum 5 years of contributions is required (Wartezeit von 5 Jahren = 60 months Beitragszeiten). With fewer than 5 German years, the 1981 Germany-Morocco social security convention allows totalization with your Moroccan periods to meet the threshold. For example: 3 years in Germany plus 4 years in Morocco open entitlement to the German Altersrente, calculated only on the 3 German years. The DRV checks the convention automatically if you list your Moroccan periods on form V0100 or directly on the pension claim.

💡 Tip — If you have fewer than 5 years of German contributions, attach the V0100 form (Anlage VAUS) to trigger the bilateral convention check.

⚠️ Warning — Totalization only opens entitlement, it does not increase the amount of the German pension. The calculation remains based on Entgeltpunkte accumulated in Germany alone.

3

Consider voluntary contributions if worthwhile

If you have left Germany before legal age and stopped contributing, you can pay voluntary contributions (freiwillige Beitraege) to fill gaps or boost your future pension. The 2026 range is roughly EUR 100 per month (minimum) up to EUR 1,400 per month (maximum). Each year at the minimum rate adds about 0.7 to 1 Entgeltpunkt, or EUR 25 to 35 per month of future pension. Voluntary contributions can be very profitable if you are close to a threshold giving an additional benefit (for instance the 45 years of Beitragszeiten needed for the Altersrente fuer besonders langjaehrig Versicherte, which allows early retirement without reduction).

💡 Tip — Before paying freiwillige Beitraege, request a detailed simulation from the DRV. For MREs who will never reach 45 years, the return is often lower than other investments.

⚠️ Warning — Freiwillige Beitraege are non-refundable. Check the net benefit (future pension minus tax) before paying.

4

File the Altersrente claim with form R0100

The German pension claim uses form R0100 (Antrag auf Altersrente), downloadable from deutsche-rentenversicherung.de or filed via the eService portal. For an MRE residing in Morocco, attach the V0100 form (Anlage Ausland) declaring foreign residence and foreign periods. File 3 to 4 months before the desired retirement date. The legal age (Regelaltersgrenze) is rising to 67, reached in 2029 for those born in 1964 or later. For those born between 1947 and 1963 the legal age varies from 65 to 66 years 10 months. Early retirement at 63 is possible with reductions (Abschlaege) of 3.6% per advance year.

💡 Tip — The DRV has a French liaison office (Verbindungsstelle France) that cooperates with the CNAV for expatriates. Form R0100 can be filed via this office to streamline follow-up.

⚠️ Warning — The Altersrente fuer besonders langjaehrig Versicherte (early retirement at 63 or 64 without reduction for 45 years) has restricted access for residents outside Germany and Europe. Verify eligibility for MREs residing in Morocco.

5

Claim the Moroccan CNSS pension in parallel

The Moroccan CNSS pension opens from age 60, before the German legal age. You can therefore claim CNSS at 60 while continuing to contribute in Germany until the Regelaltersgrenze. The CNSS claim is filed at any agency in Morocco or online at cnss.ma, 4 to 6 months before the target date. For MREs with few Moroccan contributions (under 3,240 days), the 1981 convention allows totalization with German periods to open entitlement. The CNSS pension is still calculated only on Moroccan contribution days.

💡 Tip — Explicitly mention your German periods on the CNSS claim and attach your Versicherungsverlauf as evidence.

⚠️ Warning — The CNSS pension uses your 8 best salary years (96 best months). Stopping Moroccan contributions too early may lock in low salaries in that calculation.

6

Allocate tax on each pension under the bilateral convention

The Germany-Morocco tax convention prevents double taxation. General rule: private pensions (private sector DRV, company pensions, CNSS, CIMR) are taxable only in the recipient's country of residence. Civil service pensions (German state pensions, Moroccan CMR for former civil servants) remain taxable in the paying country. An MRE settled in Morocco therefore declares his private Deutsche Rente only in Morocco, in his IR return. To avoid German withholding, request a Freistellungsbescheinigung (exemption certificate) from the Finanzamt Neubrandenburg, the German tax office for pensions paid abroad.

💡 Tip — The Finanzamt Neubrandenburg is the single point of contact for pensions paid to non-resident retirees. All German tax correspondence on the pension goes through this office.

⚠️ Warning — Germany taxes pensions under the besteuerung nachgelagert (deferred taxation) system. The taxable share of the pension increases every year. Check your taxable share on the Steuerbescheid.

In depth

Germany hosts around 100,000 people of Moroccan origin, many of whom began their career after the 1960s German-Moroccan agreement on foreign workers. German pensions rest on three pillars: the statutory pension (gesetzliche Rente, pay-as-you-go), the company pension (Betriebsrente, optional but common) and individual products (Riester or Ruerup, tax-encouraged). For an MRE with 25 years of contributions at the average wage, the statutory pension typically delivers EUR 750 to 1,100 gross per month, with a Betriebsrente of EUR 100 to 400 on top if the employer had a scheme. The 1981 convention remains a pillar of Germany-Morocco coordination and has allowed multiple generations of Moroccan Gastarbeiter to combine their entitlements. MREs who contributed in Germany between 1963 and 1985 (first migratory wave) generally have clear and complete Versicherungsverlaeufe, which simplifies claims today.

❌ Common mistakes to avoid

  • Failing to request the Rentenauskunft early enough and discovering too late missing periods that can no longer be proven.
  • Ignoring the 5-year Wartezeit minimum: without the 1981 convention, a short German career produces no pension entitlement.
  • Paying freiwillige Beitraege without prior return analysis, when other investments would yield more.
  • Forgetting form V0100 when claiming, delaying recognition of Moroccan periods by several months.
  • Skipping the Freistellungsbescheinigung from the Finanzamt Neubrandenburg and suffering 20 to 25% German withholding on the Deutsche Rente.

🔗 Official links and resources

❓ Frequently asked questions

How many years of contributions are needed to open German pension entitlement?

The minimum Wartezeit is 5 years (60 months Beitragszeiten) for the standard pension (Altersrente). With fewer than 5 years in Germany, the 1981 Germany-Morocco convention allows totalization with Moroccan periods to reach the threshold.

Which German tax office handles pensions paid in Morocco?

The Finanzamt Neubrandenburg is the single German tax office for pensions paid to non-resident retirees. All German tax correspondence on the Deutsche Rente paid in Morocco goes through this office. Request a Freistellungsbescheinigung to avoid German withholding.

Are freiwillige Beitraege (voluntary contributions) worthwhile?

It depends on your goal. To reach 5 years (minimum Wartezeit), yes, since it opens the entire pension. To reach 45 years (early retirement without reduction), yes for profiles close to the threshold. To simply increase an already opened pension, profitability depends on revaluation rates. Request a DRV simulation.

How does the besteuerung nachgelagert (German deferred taxation) work?

Germany taxes pensions under the nachgelagert system: the taxable share of the pension increases every year. For a retiree starting retirement in 2026, about 84% of the pension is taxable in Germany, the rest exempt. The taxable share will reach 100% by 2058.

Does the DRV have a representation to support expatriates in Morocco?

Yes, the DRV cooperates with the French Verbindungsstelle France (CNAV) and the Moroccan CNSS via the 1981 convention. Forms R0100 and V0100 can be filed via these channels. Expatriates can also contact DRV Bayern Sud directly, which handles international liaisons.

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Combining German Pension and Moroccan Pension: Complete MRE Guide | LesMRE