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of <h1>Taxation Rules for Government Service Pay and Pensions Under Article 19 of Poland's DTAA Explained</h1> Article 19 of the Double Taxation Avoidance Agreement (DTAA) between Poland and another Contracting State addresses the taxation of remuneration and pensions related to government service. Remuneration, excluding pensions, paid by a Contracting State for governmental services is taxable only in that State. However, if services are rendered in the other State and the individual is a resident and national of that State, the remuneration is taxable there. Pensions paid for government services are similarly taxable in the paying State, unless the recipient is a resident and national of the other State, in which case it is taxable there. Articles 16, 17, and 18 apply to business-related services.
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