The 3 main challenges for MRE in Belgium
Situations specific to the Belgium-Morocco relationship.
Belgium-Morocco Tax Convention
The convention of May 4, 1994 governs double taxation between Belgium and Morocco. Moroccan rental income, dividends from Moroccan companies, capital gains: specific rules apply to each income category.
BE-MA double taxation guide →Belgian Pension and CNSS Retirement
Many Belgian MRE combine a Belgian pension (ONP/INAMI) and a Moroccan CNSS retirement. Since decree n°2.25.265 of May 2025, the CNSS threshold was lowered to 1,320 contribution days — an opportunity not to miss.
CNSS retirement guide →Moroccan Real Estate from Brussels
Buying an apartment in Casablanca, land in Tangier or a villa in the North: a notarized, legalized power of attorney is often essential for handling procedures remotely from Belgium.
Real estate purchase guide →Essential guides for Belgium MRE
All guides →Succession and Inheritance in Morocco for MREs: Complete Guide 2026
Islamic law, multiple heirs, property, frozen bank accounts: how to handle an inheritance in Morocco from abroad without mistakes.
10 min readBelgium-Morocco Double Taxation: How to Avoid Paying Taxes Twice in 2026
The Belgium-Morocco tax treaty of 4 May 1972 (in force since 1977) allocates taxing rights between the two countries to prevent double taxation. An MRE residing in Belgium is taxed on their worldwide income in Belgium but benefits from an exemption or tax credit for income already taxed in Morocco. Form 276 Conv is the key to activating this protection.
13 min readFrequently asked questions — MRE Belgium
How does the Belgium-Morocco tax convention work?
The convention of May 4, 1994 provides that Moroccan real estate income is taxable in Morocco, and Belgium grants an exemption (with progressivity reserve) on this income. Dividends from Moroccan companies are subject to a 10% withholding tax in Morocco, then Belgium grants a tax credit. Salaries are taxable in the country of activity.
Can I voluntarily contribute to Moroccan CNSS from Belgium?
Yes. As a self-employed worker or employee abroad, you can voluntarily contribute to the Moroccan CNSS. The rate is 6.29% on a freely chosen base (min. SMIG). Since May 2025, the threshold to obtain a pension is 1,320 days (instead of 3,240 days). Our guide details the complete procedure.
How do I send money to Morocco from Belgium at the best rate?
Wise offers the best rate in April 2026 (fees ~0.5%). BNP Paribas Fortis, ING, and Belfius offer SWIFT transfers but with high exchange margins (3-4%). For large amounts, always compare using our transfer calculator.
How do I handle a Moroccan inheritance from Belgium?
Moroccan succession is governed by the Moudawana, including for Moroccan nationals living in Belgium. You need to establish an inheritance deed with a notary or adoul in Morocco, pay registration fees, and potentially capital gains tax on real estate. The legal deadline for MRE is 1 year.
Is my Belgian pension taxable in Morocco if I move there?
If you become a Moroccan tax resident, your Belgian pension remains in principle taxable in Belgium under the convention. However, if you repatriate it in dirhams through the Moroccan banking system, you benefit from a Moroccan income tax exemption on that amount. Consulting a tax expert is advisable.
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