DT Agreements: Netherlands - Income from a UK source paid to a resident of Netherlands
UK pensions/annuities paid to a resident of Netherlands
Full relief from UK tax is available under the terms of Article 18 of the DTA for
- pensions in consideration of past employment
that are paid to a resident of Netherlands.
However, because of the provisions at Article 18(2), no relief isavailable where the payments are made in consideration of past employment but are not”periodical”. You should refer any cases of doubt or difficulty to DTTA.
Relief from UK tax on
- State Pensions
- Incapacity Benefit
is available under the terms of Article 21 (Other income) of the DTA.