Pensions taxation: pensions generally taxable only in resident state; social security payments taxable only in paying state. Pensions and similar remuneration paid to a resident for past employment are taxable only in the State of residence, subject to Article 20(2). ... Summary
Pensions taxation: pensions generally taxable only in resident state; social security payments taxable only in paying state.
Pensions and similar remuneration paid to a resident for past employment are taxable only in the State of residence, subject to Article 20(2). Notwithstanding that rule, benefits and payments made under a Contracting State's social security legislation are taxable only in the State whose social security legislation provides them.
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