Pensions taxation: resident-state taxation generally applies, with social security and taxed-source pension exceptions under treaty rules. Pensions and similar remuneration for past employment are generally taxable only in the recipient's State of residence, except that payments under a ... Summary
Pensions taxation: resident-state taxation generally applies, with social security and taxed-source pension exceptions under treaty rules.
Pensions and similar remuneration for past employment are generally taxable only in the recipient's State of residence, except that payments under a Contracting State's social security legislation are taxable only in that State. Pensions arising in one Contracting State and paid to a resident of the other are taxable only in the source State if they derive from contributions to a pension scheme by or for the recipient and those contributions, provisions or pensions have been taxed in the source State under its ordinary rules.
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