ARTICLE 18
Pensions, Maintenance Payments, Annuities and Similar Payments
#(1) Retirement payments and similar remuneration, including payments in the framework of a social security system that originate from one Contracting State and are paid to a person resident in the other Contracting State, can be taxed in the former State whereby the tax assessed may not exceed 15 percent of the gross payment.
(2) Pensions, annuities and other recurrent or non-recurrent payments made by one of the Contracting States or a political subdivision or a local authority thereof paid to a resident of the other Contracting State as compensation for injury or damage resulting from military action or political persecution shall be exempt from tax in the other Contracting State.
*(3) Maintenance payments, including child support payments, paid by a resident of a Contracting State to a resident of another Contracting State shall be exempt from tax in that other State if the maintenance payments are not deductible in the first-mentioned State for the purpose of calculating the taxable income of the person liable for the payment.