ARTICLE 18
Pensions, Annuities and Similar Payments
(1) If a person who is a resident of one Contracting State receives pensions and similar remuneration or annuities from the other Contracting State, these sums may be taxed only in the first-mentioned State.
(2) Payments that are received by an individual who is a resident of a Contracting State under the compulsory social insurance of the other Contracting State may be taxed, unlike under the provisions of paragraph (1) of this Article, in the other State only.
(3) Recurring and lump-sum allowances that a Contracting State or one of its administrative-territorial entities pays to a person who is a resident of the other Contracting State as compensation for damages for harm caused by political persecution or illegal acts or for harm caused by military operations or political persecution or of military or alternative civilian service (including compensatory payments) may be taxed only in the first-mentioned State, notwithstanding the provisions of paragraph (1).
(4) The term "annuity" means a stated sum that is paid at regular, established intervals, for life or for a specified or ascertainable period of time, under an obligation that stipulates those payments as compensation for adequate service in the form of money or material valuables.
(5) Maintenance payments to dependents, including child support payments that are paid by a resident of a Contracting State to a resident of the other Contracting State, shall be exempt from taxation in that other State. This provision shall not apply if those payments in the first-mentioned State are subject to deduction from the aggregate taxable income of the payer; amounts that, for purposes of alleviating the social burden, are not taxed shall not be regarded as a deduction as defined in this provision.