Belgium Morocco property tax declaration requirements for residents

For many Moroccans settled in Belgium, owning a house in Morocco is obvious. It may be a family home, an apartment purchased for vacations, a plot of land, an inherited house, or a property prepared for a future return. But this Moroccan property can also interest the Belgian tax administration.

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The SPF Finance reminds that a Belgian resident must declare their worldwide income and real estate property located abroad, regardless of the country. A property in Morocco does not automatically escape Belgian declaration on the grounds that it is outside Belgium.

The rule concerns people who are tax residents in Belgium. If they own real estate in Morocco, they must in principle report it to the Belgian administration. The tax authority then assigns a cadastral income to the foreign property, as it does for real estate located in Belgium.

This cadastral income does not correspond to a tax to be paid directly. It serves as a basis for determining real estate income in the tax declaration. The amount can then be used in the calculation of tax, depending on the situation of the property and applicable rules.

Even a non-rented house may be concerned

The important point is that the obligation does not depend solely on the existence of rental income. A house in Morocco occupied a few weeks a year, left at the family’s disposal, or kept as a secondary residence may need to be declared. The fact that it generates no actual income is not sufficient to exclude it.

The owner must declare real estate income in section III of their tax return. When the property is located abroad, the information requested makes it possible in particular to identify the country, the nature of the property, and the cadastral income assigned by the Belgian administration.

The process can be done online via MyMinfin. The SPF Finance indicates that real estate acquired abroad can be declared via this platform. Once the property is reported, the cadastral income is visible in the section dedicated to real estate abroad.

Changes must also be reported. A sale, transformation, major renovation, extension, or other significant modification may result in a reassessment of cadastral income. An owner who builds, extends, or sells a property in Morocco must therefore remember to update their situation.

For MREs in Belgium, the risk often comes from confusion. Many believe that a property located in Morocco falls solely under Moroccan tax authorities. However, when they are tax residents in Belgium, they must also inform the Belgian administration of the property’s existence.

Declaring a house in Morocco does not necessarily mean paying additional tax in Belgium on that house. The treatment depends in particular on the situation of the property, its use, and the rules provided to avoid double taxation. But the declaration obligation remains an important step.

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Moroccan owners settled in Belgium should therefore verify that their property in Morocco is properly included in their tax file. An inherited house, purchased long ago, or never rented may have been forgotten. For Belgian tax authorities, it is not only the rental income that counts: it is also the very existence of real estate abroad.