Pensions: taxation generally confined to the resident's State, with public social security scheme payments taxable only in the paying State. Pensions and comparable retirement remuneration paid to a resident are taxable only in the State of residence, but payments under a public scheme forming ... Summary
Pensions: taxation generally confined to the resident's State, with public social security scheme payments taxable only in the paying State.
Pensions and comparable retirement remuneration paid to a resident are taxable only in the State of residence, but payments under a public scheme forming part of a Contracting State's social security system, or of its political subdivisions or local authorities, are taxable only in the State administering that scheme.
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