background image
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.



(1) Subject to the provisions of paragraph (1) of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. This provisions shall also apply to life annuities paid to a resident of a Contracting State.

(2) Pensions and life annuities paid, and other periodical or occasional payments made by a Contracting State, in respect of insuring personal accidents, may be taxed in this State.