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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Luxembourg: double taxation agreement, Article 18: Pensions

Article 18 was substituted by SI84/364 as below;

(1) Subject to the provisions of paragraphs (1) and (2) 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.

(2) Notwithstanding the provisions of paragraph (1) of this Article, pensions paid under the social security legislation of a Contracting State may be taxed in that State.