Pensions tax residence rule: pensions and similar remuneration for past employment are taxable only in the resident State. Pensions and similar remuneration paid for past employment to a resident of a Contracting State are taxable exclusively in that State, subject to paragraph 2 of Article 19 which may affect allocation in particular cases.
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 tax residence rule: pensions and similar remuneration for past employment are taxable only in the resident State.
Pensions and similar remuneration paid for past employment to a resident of a Contracting State are taxable exclusively in that State, subject to paragraph 2 of Article 19 which may affect allocation in particular cases.
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