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        DTAA

        Article 18 - Pensions

        Estonia
        Chapter I

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        Pensions taxation: pensions and similar remuneration taxable only in the resident Contracting State, subject to Article 19(2). Pensions and similar remuneration received by a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the reservation in the referenced treaty provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Pensions taxation: pensions and similar remuneration taxable only in the resident Contracting State, subject to Article 19(2).

                                Pensions and similar remuneration received by a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the reservation in the referenced treaty provision.


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