DBA | Doppelbesteuerungsabkommen

Art 18 Ruhegehälter

Österreichisches Musterabkommen

Artikel 17

Ruhegehälter

Vorbehaltlich des Artikels 18 Absatz 2 dürfen Ruhegehälter und ähnliche Vergütungen, die einer in einem Vertragsstaat ansässigen Person für frühere unselbständige Arbeit gezahlt werden, nur in diesem Staat besteuert werden.

OECD-Musterkommentar

COMMENTARY ON ARTICLE 18

CONCERNING THE TAXATION OF PENSIONS

1. According to this Article, pensions paid in respect of private employment are taxable only in the State of residence of the recipient. Various policy and administrative considerations support the principle that the taxing right with respect to this type of pension, and other similar remuneration, should be left to the State of residence. For instance, the State of residence of the recipient of a pension is in a better position than any other State to take into account the recipient’s overall ability to pay tax, which mostly depends on worldwide income and personal circumstances such as family responsibilities. This solution also avoids imposing on the recipient of this type of pension the administrative burden of having to comply with tax obligations in States other than that recipient’s State of residence.

2. So...