Pensions tax allocation: resident pensions taxed in state of residence; public social security scheme benefits taxed by scheme operator. Pensions and similar remuneration paid to a resident for past employment are taxable only in the State of residence, subject to Article 20(2). However, pensions and payments made under a public social security scheme of a Contracting State, or its political subdivisions or local authorities, are taxable only in the State that operates that public scheme.
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 tax allocation: resident pensions taxed in state of residence; public social security scheme benefits taxed by scheme operator.
Pensions and similar remuneration paid to a resident for past employment are taxable only in the State of residence, subject to Article 20(2). However, pensions and payments made under a public social security scheme of a Contracting State, or its political subdivisions or local authorities, are taxable only in the State that operates that public scheme.
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