Pensions taxation: retirement remuneration is taxable only in the recipient's state; social security payments remain taxable in the paying state. Pensions and similar remuneration for past employment paid to a resident are taxable only in the State of residence, subject to the limitation in the preceding Article. Payments under a Contracting State's social security legislation, including pensions and related benefits, are taxable only in the Contracting State that makes those payments.
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: retirement remuneration is taxable only in the recipient's state; social security payments remain taxable in the paying state.
Pensions and similar remuneration for past employment paid to a resident are taxable only in the State of residence, subject to the limitation in the preceding Article. Payments under a Contracting State's social security legislation, including pensions and related benefits, are taxable only in the Contracting State that makes those payments.
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