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of <h1>DTAA Article 18: Pensions and Annuities Taxed Only in Resident's Home State, Excluding Article 19 Exceptions.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State addresses the taxation of pensions and annuities. Pensions, excluding those specified in Article 19, and annuities received by a resident of one Contracting State from sources within the other Contracting State are taxable only in the resident's home state. A 'pension' is defined as a periodic payment for past services or as compensation for service-related injuries, while an 'annuity' is a periodic payment made in exchange for adequate consideration, payable over a lifetime or a specified period.
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