Taxation of pensions limited to the recipient's State of residence; social security payments taxed only in the paying State. Pensions and similar remuneration for past employment paid to a resident of a Contracting State are taxable only in that State, while payments made under the social security legislation of a Contracting State are taxable only in that State.
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.
Taxation of pensions limited to the recipient's State of residence; social security payments taxed only in the paying State.
Pensions and similar remuneration for past employment paid to a resident of a Contracting State are taxable only in that State, while payments made under the social security legislation of a Contracting State are taxable only in that State.
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