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Morocco Tax Return While in Germany: What Moroccans Abroad Must Know

2026-03-20

Do you need to file a Morocco tax return while living in Germany? Learn the rules, treaty basics, deadlines, and what to declare.

Moving to Germany for an Ausbildung or a new job is exciting — but your tax obligations back home don't automatically disappear the moment you land in Frankfurt. Thousands of Moroccans in Germany are unsure whether they still need to file a Morocco tax return, what income to declare, and how to avoid being taxed twice on the same salary. This guide breaks down everything clearly, with real deadlines, treaty rules, and practical steps so you can stay compliant in both countries without losing sleep.

Who Still Has to File a Morocco Tax Return While in Germany

The starting point is tax residency, not citizenship. Morocco's General Tax Code (Code Général des Impôts — CGI) defines you as a Moroccan tax resident if you meet any one of these conditions:

• Your permanent home (foyer) is in Morocco.
• You spend more than 183 days per calendar year in Morocco.
• Your primary professional activity is based in Morocco.
• The center of your economic interests (investments, business) is in Morocco.

If none of these apply — for example, you relocated to Germany for a three-year Ausbildung, closed your Moroccan bank accounts, and your family moved with you — you are generally considered a non-resident for Moroccan tax purposes.

Non-Residents: Limited Obligation

Non-residents only owe Moroccan income tax (IGR/IR) on income that has a Moroccan source: rent from a property in Casablanca, dividends from a Moroccan company, or capital gains from selling land in Marrakech. Your German salary is not Moroccan-source income and is not taxed by Morocco.

Residents Who Moved Mid-Year

If you moved to Germany in, say, October 2024, you were a Moroccan tax resident for most of that year. You will likely need to file a final Moroccan return for the January–September portion of 2024, declaring any Moroccan-source income earned during that period.

The Morocco-Germany Double Tax Treaty: The Basics

Morocco and Germany signed a Double Taxation Agreement (DTA) that has been in force since 1974. Its core purpose is simple: the same income should not be fully taxed in both countries. Here is what matters most for a Moroccan worker in Germany:

The Residence Tie-Breaker

If both countries claim you as a tax resident (a classic conflict), the treaty uses a cascade of tie-breaker rules:

1. Permanent home — you are a resident of the country where you have a permanent home available.
2. Center of vital interests — where your personal and economic ties are stronger.
3. Habitual abode — where you spend more time.
4. Nationality — if still a tie, Morocco gets priority for Moroccan nationals.

In practice, a Moroccan doing an Ausbildung in Cologne who rents an apartment there and has no property in Morocco will almost certainly be classified as a German tax resident under the treaty.

Employment Income

Under Article 15 of the DTA, salaries from employment are taxed in the country where the work is actually performed. So your German employer's salary is taxed in Germany — full stop. Morocco cannot also tax it, provided you are treated as a German resident under the treaty.

Passive Income (Rent, Dividends, Royalties)

• Rental income from Moroccan property: Taxed primarily in Morocco (Article 6). Germany may also include it in your worldwide income calculation but must give a credit or exemption.
• Dividends from Moroccan companies: Morocco withholds tax at source (typically 10–15%); Germany may credit this against your German tax bill.
• Interest: Taxed in Germany but Morocco can withhold up to 10% at source.

What Income to Declare in Morocco — A Practical Checklist

If you still qualify as a Moroccan tax resident (or you have Moroccan-source income as a non-resident), here is what you may need to report to the Direction Générale des Impôts (DGI) at tax.gov.ma:

• ✅ Rental income from properties located in Morocco
• ✅ Dividends or profit distributions from Moroccan companies
• ✅ Capital gains from selling Moroccan real estate or shares
• ✅ Income from a Moroccan liberal profession or self-employment
• ✅ Pension paid by a Moroccan public employer
• ❌ German employment salary (if you are a non-resident or treaty-resident in Germany)
• ❌ German Kindergeld or social benefits
• ❌ German bank interest (if no longer a Moroccan resident)

Transfers of Money to Morocco

Simply sending money from your German account to a Moroccan family member is not taxable income in Morocco. It is treated as a private transfer, not revenue. However, if you wire large sums frequently, Moroccan banks may flag them for anti-money-laundering checks — this is administrative, not a tax event.

Moroccan Tax Deadlines You Cannot Miss

Morocco runs on a calendar tax year (January 1 – December 31). Key dates for individuals:

| Obligation | Deadline | |---|---| | Annual income tax return (télédéclaration) | 30 April of the following year | | Payment of balance due | Same as return — 30 April | | Advance payments (acomptes) if self-employed | 31 January, 31 July | | Rental income declaration (if separate) | 28 February |

Everything can now be done online through the Simpl portal (simpl.tax.gov.ma), which also accepts payments via Moroccan bank card or bank transfer. You do not need to be physically in Morocco to file — you can do it entirely from Germany.

Penalties for Late Filing

Missing the 30 April deadline triggers:

• A 5% surcharge on the tax due, plus 0.5% per month of delay after the first month.
• A flat penalty of 500 MAD even if no tax is owed.

For someone with, say, 2,400 MAD of tax due on Moroccan rental income, a two-month delay costs an extra 144 MAD in surcharges — small but avoidable.

How Germany Treats Your Moroccan Income

Germany taxes residents on their worldwide income. If you are a German tax resident and you earn rental income from an apartment in Rabat, Germany includes it in your Einkommensteuererklärung (income tax return).

However, under the DTA, Germany typically uses the exemption with progression method (Freistellungsmethode) for Moroccan real estate income: the Moroccan income is exempt from German tax but is used to calculate the tax rate applied to your German income. This can push you into a slightly higher bracket — something many Moroccans in Germany do not expect.

For dividends and interest from Morocco that were already withheld at source, Germany uses the credit method (Anrechnungsmethode), allowing you to offset up to the German tax amount on that income.

Declare Moroccan income in Anlage AUS (foreign income annex) of your German Steuererklärung. You can file online via ELSTER (elster.de).

Common Pitfalls — What People Get Wrong

1. Assuming leaving Morocco ends all obligations immediately. If you owned a rented apartment in Fes before moving to Germany and kept it, you owe Moroccan tax on that rental income every year — regardless of where you live.

2. Not filing because "the amount is small." Even if your Moroccan rental income is only 3,000 MAD/month (≈ €270), you must file. The exemption threshold in Morocco is 30,000 MAD/year for salaried income, but rental income has its own calculation rules and the threshold may not apply.

3. Ignoring the German side of Moroccan income. Many Moroccans in Germany declare their Moroccan rental income in Morocco but forget to mention it on their German return in Anlage AUS. The Finanzamt can discover undeclared foreign income through automatic exchange-of-information agreements (OECD CRS).

4. Thinking the DTA means paying zero tax everywhere. The treaty prevents double taxation, not all taxation. You will pay tax somewhere on most income — the treaty just decides where.

5. Missing the Simpl portal registration. You need a Moroccan tax identification number (IF) and a Simpl account to file online. Setting this up from Germany takes 1–2 weeks if your credentials are lost, so do it before April.

6. Confusing "Avis d'Imposition" with the return itself. The avis d'imposition is a notice Morocco sends you after processing — it is not the return. You must proactively file the return first.

Conclusion

Filing a Morocco tax return while living in Germany is not automatic, but it is also not optional if you have Moroccan-source income or still meet Morocco's residency criteria. The Morocco-Germany DTA from 1974 is your friend — it clarifies who taxes what — but you need to understand both sides: the DGI portal in Morocco and the Anlage AUS on your German return. The deadlines are fixed (30 April in Morocco, 31 July in Germany), the penalties are real, and the paper trail between tax authorities is growing every year thanks to international data-sharing.

If you are unsure about your residency status, have rental property back home, or are about to leave Morocco for an Ausbildung, getting clarity early saves you money and stress. Book a consultation with our German immigration specialist (€16) to plan your move — and get personalised guidance on navigating both tax systems from day one. Our advisors can also help you build a strong application with our CV builder and Anschreiben generator.