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        DTAA

        Article 19 - Non-government pensions and annuities

        Czechoslovak [Slovak Republic]

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        Non-government pensions and annuities taxed only in the recipient's resident state, with definitions for pension and annuity. Article 19 establishes that non-government pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in the resident State. It defines 'pension' as periodic payments for past services or injury compensation and 'annuity' as a stated periodic sum payable during life or a specified period in return for adequate monetary consideration.
                          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.

                                Non-government pensions and annuities taxed only in the recipient's resident state, with definitions for pension and annuity.

                                Article 19 establishes that non-government pensions and annuities derived by a resident from sources in the other Contracting State may be taxed only in the resident State. It defines "pension" as periodic payments for past services or injury compensation and "annuity" as a stated periodic sum payable during life or a specified period in return for adequate monetary consideration.


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