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Wednesday, 01 June 2022

International Tax Update: New social security agreement between Belgium and Morocco

Belgium and Morocco negotiated a new bilateral agreement on social security in 2014. After going through the ratification procedures in both countries, the agreement will enter into force on the 1st of June 2022.

The new agreement replaces the 1968 social security agreement between Belgium and Morocco and has a more modern touch.

The new agreement provides a more complete framework regarding health insurance.

Furthermore, some rules as regards the applicable social security legislation in case of a cross-border situation have been changed. The general rule states that the social security legislation of the country where an individual effectively works applies. On this rule, there are a few exceptions:

  • In case of a secondment, the social security legislation of the sending state shall apply. The duration of the secondment may not exceed 24 months. In case the authorities of both states agree, the secondment may be extended for 36 months.
  • Employees who work simultaneously in both states are subject to the social security of the state of residence.
  • For employees who are a member of the travelling or sailing staff of an enterprise which provides international transport of passengers or goods, specific rules are foreseen.
  • In principle, officials remain subject to the legislation of the State they work for.

We note that the new agreement introduces rules on the applicable social security legislation for employees working simultaneously in Morocco in Belgium. This brings more clarity in cross-border situations for employees and their employers.


Katrien Bollen – Senior associate (

Liana Willemse – Associate (


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Tiberghien’s international tax team will continue to monitor these and other tax developments relevant for Belgium / Luxembourg based multinational enterprises. Our editorial board consists of: 

Koen Morbée (International and EU corporate tax,;

Michiel Boeren (International and EU corporate tax,;

Ahmed El Jilali (International and EU corporate tax,;

Katrien Bollen (HR tax and global mobility,;

Ben Plessers (Transfer Pricing and Valuations,;

Gert Vranckx (VAT, customs, excises and other indirect taxes,;

Rik Smet (International and EU corporate tax,


In case you have further questions on this publication or want to discuss a tax query, please do not hesitate to contact the author(s) or one of the members of the editorial board. 

This newsflash is for information purposes only and cannot be relied upon as legal advice.

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