Pensions taxation: resident State may tax pensions and annuities while public social security payments are taxable only by the scheme State. Pensions and similar remuneration paid for past employment to a resident of a Contracting State and any annuity paid to such a resident may be taxed by the resident Contracting State. Payments made under a public scheme that is part of the social security system of a Contracting State, or of a political subdivision or local authority, shall be taxable only in the State operating that public social security scheme.
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 taxation: resident State may tax pensions and annuities while public social security payments are taxable only by the scheme State.
Pensions and similar remuneration paid for past employment to a resident of a Contracting State and any annuity paid to such a resident may be taxed by the resident Contracting State. Payments made under a public scheme that is part of the social security system of a Contracting State, or of a political subdivision or local authority, shall be taxable only in the State operating that public social security scheme.
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