Pensions and Similar Remuneration
(1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remuneration received by a resident of a Contracting State from the other Contracting State shall be taxable only in the first-mentioned State.
(2) Notwithstanding the provisions of paragraph (1), payments received by an individual who is a resident of a Contracting State from the statutory social insurance of the other Contracting State shall be taxable only in that other State.
(3) Notwithstanding the provisions of paragraph (1), recurrent and non-recurrent payments made by a Contracting State or a political subdivision or a local authority thereof to a resident of the other Contracting State as compensation for political persecution or for an injury or damage sustained as a result of war (including restitution payments) or of military or civil alternative service or of a crime, a vaccination or a similar event shall be taxable only in the first-mentioned State.
(4) The term "other remuneration" within the meaning of paragraph (1) also includes annuities. The term "annuity" means any stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.