Retirement Morocco Belgian taxes non-resident declaration requirements

Moving to live in Morocco does not always mean definitively closing the tax chapter in Belgium. For many Moroccans from Belgium, the departure is accompanied by a family return, retirement in their home country or a change of residence. But if income remains linked to Belgium, the Belgian tax administration can still request a declaration.

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The SPF Finance reminds us that a person who resides abroad but receives income in Belgium, such as a salary, pension or rental income, may have to file a non-resident tax declaration. This is the point that directly concerns MREs with income in Morocco but who maintain an economic link with Belgium.

The most common case is that of a Moroccan retiree settled in Morocco who continues to receive a Belgian pension. It can also be a former resident who still owns an apartment in Belgium and rents it out, a person who works partially for a Belgian employer, or a property owner who receives Belgian real estate income after their departure.

The question is therefore not only about where the person lives today. You also need to look at where their income comes from. If income from Belgian sources continues to be received, Belgium may remain competent, depending on the nature of this income and applicable tax conventions.

Leaving for Morocco is not always enough

Before even talking about non-resident tax, you need to determine if the person is still considered a resident of Belgium. The Belgian tax authority notably looks at domicile, that is, the place where the person actually and permanently resides, but also the "seat of fortune", which corresponds to the center of their economic or patrimonial interests.

This distinction can be important for families split between the two countries. A person may spend a lot of time in Morocco, but keep their household in Belgium, their economic interests, their main income or a significant part of their assets. In this case, their tax situation must be examined carefully.

If the person is indeed domiciled abroad for tax purposes, they no longer fall under Belgian personal income tax in the same way as a resident. But that doesn’t mean they disappear from the tax radar. If they keep taxable income in Belgium, they may fall into non-resident tax.

The non-resident tax declaration is made online via MyMinfin or on paper. Non-residents do not receive a simplified declaration proposal, as the Belgian administration does not always have all information about their foreign income. They must therefore file a declaration when applicable.

Belgian income is not the only element to monitor. In some cases, the taxpayer must also mention foreign income or attach documents related to their country of residence. The SPF Finance notably recommends adding the tax assessment from the state of residence, which can speed up case processing.

For Moroccans settled in Morocco, this means keeping Moroccan tax documents, pension receipts, Belgian rental income, bank statements and any tax assessments. These documents can be useful to avoid confusion between the two countries.

The risk often comes from an overly simple idea: "I live in Morocco, so I have nothing more to declare in Belgium". This statement may be true for some, but not for all. A complete departure, with no taxable Belgian income, does not have the same consequences as a departure with a Belgian pension, rented housing or income still linked to Belgium.

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MREs returning to Morocco must therefore verify their situation before considering their Belgian tax file closed. Living in Morocco can change the applicable regime, but it does not automatically erase obligations to Belgium. As long as Belgian income exists, a declaration may still be necessary.