Pensions taxation: pension payments for past employment are taxable only in the recipient's state, subject to treaty reservation. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the provisions of paragraph 2 of Article 19, allocating exclusive taxing rights on such pension income to the recipient's State of residence and precluding source-state taxation except as reserved by that paragraph.
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: pension payments for past employment are taxable only in the recipient's state, subject to treaty reservation.
Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State, subject to the provisions of paragraph 2 of Article 19, allocating exclusive taxing rights on such pension income to the recipient's State of residence and precluding source-state taxation except as reserved by that paragraph.
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