{
  "1mhpnb1": "The France–Morocco tax treaty assigns taxation of pensions to the beneficiary’s state of tax domicile (Article 17). First determine that domicile using the treaty criteria, rather than only the number of days spent in Morocco.",
  "1syp1ju": "If your tax domicile is in Morocco under the treaty, French-source pensions and annuities are taxable in Morocco and cease to be taxable in France.",
  "1o9m8k8": "This rule also covers French public-sector pensions. Article 18 bis on public remuneration expressly excludes pensions: a serving public employee’s salary must not be confused with their retirement pension.",
  "1jikrm3": "Notify your pension providers and France’s tax office for non-resident individuals of your change of tax domicile. Ask which supporting documents apply to your situation, including a Moroccan tax residence certificate; form 5000 must not be presented as a universal pension requirement.",
  "33s0et": "Yes, if your tax domicile is in Morocco under the France–Morocco treaty: Article 17 assigns pension taxation to Morocco, including French public-sector pensions. Article 18 bis covers public remuneration other than pensions. Have the relevant authorities confirm your tax domicile and the required formalities.",
  "57a12n": "More than 183 days in a 365-day period is one criterion under Moroccan law. Under the France–Morocco treaty, domicile depends first on the permanent home; if there is a home in both states, on the centre of professional activities and, failing that, where the person stays most often.",
  "1ghmu4x": "France–Morocco tax treaty — Articles 2, 17 and 18 bis",
  "ggazad": "BOFiP — France–Morocco treaty, paragraphs 20, 270 and 280 (domicile and pensions)",
  "1irrq58": "Arches and light in Morocco",
  "1mtta72": "Grand Moroccan arcades",
  "8pogpf": "APDN / MAP — Inauguration of Al Boraq, Tangier–Casablanca (15 November 2018)",
  "dcht0f": "Learn about our revenue sources: affiliate links being activated progressively, partnerships, and AdSense advertising awaiting approval. Paid links are identified."
}