Switzerland is a unique case for MREs combining a Swiss career with their Moroccan pension. There is NO social security convention between Switzerland and Morocco. Concretely: no period totalization between Swiss AVS and Moroccan CNSS, each scheme calculates entitlements independently, with no automatic liaison between the two countries. The conditions for a lump-sum withdrawal of the occupational pension (second pillar LPP) upon final departure from Switzerland are set by the federal vesting act and should be checked with the pension fund. A 1993 tax convention remains in force to avoid double taxation. This guide sets out the rules that apply to an MRE returning to Morocco after a Swiss career.
Costs & fees
| AVS individual account extract (CI) | Check with the Swiss Compensation Fund | Request from the Swiss compensation fund in Geneva |
| LPP pension certificate (second pillar) | Check with the pension fund | Request from the employer pension fund |
| CNSS Morocco contribution statement | Check with the CNSS | Via cnss.ma online portal |
| LPP buy-ins (voluntary purchases) | Variable per fund and salary | Before 65 and within fund caps |
| Possible fees of a professional consulted | Check with the professional | Set by each professional |
Timeline
Confirm the absence of a Switzerland-Morocco convention
Check directly on the Federal Social Insurance Office (OFAS) website bsv.admin.ch that Morocco is NOT listed among the countries with a bilateral convention with Switzerland. Switzerland has conventions with EU and EFTA countries and with other countries, but not with Morocco. The practical consequence is clear: a Moroccan national domiciled in Morocco has no right to an AVS old-age pension; he or she can only request a refund of AVS contributions. There is no totalization mechanism with CNSS to reach the thresholds. Each pension is fully independent.
💡 Tip: The Federal Administrative Court (judgment C-837/2022 of 26 September 2023) notes that Switzerland and Morocco have concluded no social security convention allowing the export of Swiss old-age pensions to Morocco.
⚠️ Warning: This convention gap is specific to social security. The 1993 Switzerland-Morocco tax convention exists and remains applicable for pension taxation.
Understand the AVS situation of a Moroccan national
The AVS (Old Age and Survivors Insurance) is Switzerland's first pillar. For a Moroccan national domiciled in Morocco, Switzerland pays no AVS old-age pension, as there is no social security convention allowing the export of AVS pensions to Morocco (Art. 18 para. 2 LAVS). Contributions paid may be refunded on request (Art. 18 para. 3 LAVS); the refund extinguishes all rights under the AVS. Your Moroccan years do not count for the AVS. The rules differ if you also hold Swiss nationality or that of a State linked to Switzerland by a convention: check them with the Swiss Compensation Fund.
💡 Tip: The conditions and procedure for the refund of AVS contributions should be requested from the Swiss Compensation Fund (zas.admin.ch).
⚠️ Warning: The rules on contribution gaps concern persons entitled to an AVS pension; their effect should be checked with the Swiss Compensation Fund.
Check voluntary AVS insurance before leaving Switzerland
If you leave Switzerland before age 65, voluntary AVS AI insurance allows you to continue contributing and accruing entitlements. This option is reserved for Swiss nationals and EU EFTA nationals residing in a non-EU non-EFTA country like Morocco. The application must be filed within one year of leaving Switzerland, with the Swiss Compensation Fund in Geneva. The contribution depends on worldwide income and can be substantial.
💡 Tip: The Swiss Compensation Fund (CSC) in Geneva manages all AVS procedures for expatriates. Address: Avenue Edmond-Vaucher 18, CP 3100, 1211 Geneva 2.
⚠️ Warning: Voluntary AVS AI insurance is NOT open to Moroccan nationals without Swiss or EU EFTA citizenship. Check your eligibility before leaving Switzerland.
Check the LPP lump-sum withdrawal on departure
The Swiss second pillar, the mandatory occupational pension (LPP/BVG), is managed by capitalization through your company pension fund. The conditions for a lump-sum payment upon final departure from Switzerland (depending on the destination country and the mandatory or supplementary part) are set by the federal vesting act and should be checked with the pension fund.
💡 Tip: The tax treatment of the lump-sum withdrawal should be checked with the pension fund and the cantonal tax office.
⚠️ Warning: Once the LPP lump-sum is taken, you forfeit lifetime LPP annuity rights.
Claim the refund of AVS contributions from the Swiss Compensation Fund
For a Moroccan national domiciled in Morocco, no old-age pension is paid: the request concerns the refund of AVS contributions, addressed to the Swiss Compensation Fund in Geneva (Art. 18 para. 3 LAVS). Advancing or deferring the pension therefore does not apply to this case. Swiss nationals or nationals of a convention State are subject to different rules.
💡 Tip: Processing times for a refund request should be confirmed with the Swiss Compensation Fund.
⚠️ Warning: A decision to refund AVS contributions, once executed, is irrevocable (Art. 6 OR-AVS): it can no longer be called into question.
Claim the Moroccan CNSS pension independently
Without a bilateral convention, the CNSS pension is fully independent from your Swiss career. 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. Swiss years do not count. The CNSS pension opens from age 60, provided all salaried activity has ceased; the claim is filed with the CNSS within 6 months of ceasing work (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 a convention, each pension is calculated only on the periods completed in the country concerned.
Allocate tax on pensions under the 1993 convention
The Switzerland-Morocco tax convention signed in Rabat on 31 March 1993 (in force since 27 July 1995) splits taxation of pensions and other income. General rule: private pensions (AVS, private LPP, CNSS, CIMR) are taxable only in the recipient's country of residence. Civil service pensions (Swiss 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 the LPP annuity or LPP lump-sum withdrawal in Morocco, in his IR return. For Swiss withholding at source, ask the Federal Tax Administration (AFC).
💡 Tip: The LPP lump-sum withdrawal is taxed in Switzerland at payment (cantonal source tax) before transfer to Morocco.
⚠️ Warning: The rules on Swiss withholding at source for benefits paid abroad should be checked with the AFC before the first payment.
In depth
The absence of a social security convention between Switzerland and Morocco has major consequences for MREs combining a short Swiss career with Moroccan years: it is not possible to compensate an insufficient Swiss career with Moroccan years, or vice versa. Concretely, an MRE who worked only 6 months in Switzerland receives NO AVS pension. The conditions for withdrawing the LPP second pillar upon final departure from Switzerland are set by the federal vesting act and should be checked with the pension fund.
❌ Common mistakes to avoid
- ✕Assuming a Switzerland-Morocco social security convention exists and counting on period totalization, which is NOT possible.
- ✕Requesting the refund of AVS contributions without knowing that it extinguishes all later rights under the AVS.
- ✕Choosing between the LPP lump sum and the annuity without having checked the consequences with the pension fund and the tax authority.
- ✕Missing the 1-year window after leaving Switzerland for voluntary AVS AI insurance (only available to Swiss or EU EFTA nationals).
- ✕Failing to take the steps with the AFC for the application of the 1993 tax convention, triggering Swiss withholding at source.
🔗 Official links and resources
Swiss Compensation Fund (CSC) Geneva
Fund responsible for expatriate AVS pensions
Federal Social Insurance Office (OFAS)
List of bilateral conventions, international AVS AI rules
Federal Tax Administration (AFC)
Federal tax authority, CH-Morocco 1993 tax convention
CNSS Morocco - Member portal
CNSS statement and pension claim in Morocco
Fedlex
Compilation of Swiss federal law
❓ Frequently asked questions
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