Pensions: taxable only in the recipient's state of residence unless paragraph 2 of Article 19 provides otherwise. Pensions and similar remuneration paid in consideration of past employment are taxable exclusively in the Contracting State in which the recipient is a resident, subject to the proviso in paragraph 2 of Article 19 which may modify that allocation.
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: taxable only in the recipient's state of residence unless paragraph 2 of Article 19 provides otherwise.
Pensions and similar remuneration paid in consideration of past employment are taxable exclusively in the Contracting State in which the recipient is a resident, subject to the proviso in paragraph 2 of Article 19 which may modify that allocation.
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