Pensions taxed only in the recipient's state of residence for past employment, subject to the Article 19 exception. Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment are, subject to the exception in ... Summary
Pensions taxed only in the recipient's state of residence for past employment, subject to the Article 19 exception.
Pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment are, subject to the exception in paragraph 2 of Article 19, taxable only in that State, allocating taxing rights to the State of residence of the recipient.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.