Pension taxation: resident-state exclusive taxation of employment pensions; social-security pensions taxed only in the paying State. Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable exclusively in the State of residence. Pensions and similar remuneration paid under the social security legislation of a Contracting State are taxable exclusively in the Contracting State that provides the social security payments.
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.
Pension taxation: resident-state exclusive taxation of employment pensions; social-security pensions taxed only in the paying State.
Pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State are taxable exclusively in the State of residence. Pensions and similar remuneration paid under the social security legislation of a Contracting State are taxable exclusively in the Contracting State that provides the social security payments.
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