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of <h1>Article 19 of DTAA: Tax Rules for Government Service Income and Pensions Between Netherlands and Other States</h1> Article 19 of the Double Tax Avoidance Agreement (DTAA) between the Netherlands and another State addresses the taxation of income from government services. Remuneration, excluding pensions, paid by a State or its subdivisions for services rendered can be taxed in that State. However, if the services are rendered in the other State and the individual is a resident and national of that State, the remuneration is taxable only there. Pensions paid for such services are similarly taxed in the State paying the pension unless the recipient is a resident and national of the other State, in which case it is taxed there. The provisions of Articles 15, 16, and 18 apply to business-related services.
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