Braveheart16
19 Dec 2015
Law / British living in Poland - tax treaty with the UK? [30]
@_antoni
Further to my post, Article 18 of the Double Taxation Convention states that:
(2) (a) Any pension paid by, or out of funds created by, a Contracting State (for example a government pension paid by the UK) or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (ie. tax on this pension must be paid in the UK)
(b) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such pension shall be taxable only in the other Contracting State (for example Poland) if the individual is a resident of, and a national of, that State.
I think the key words here are 'resident' and 'national'. Hence it would appear that if you are both a 'resident' and a 'national' of Poland then tax on your UK government pension should be paid in Poland.
Hope this is of help.
@_antoni
Further to my post, Article 18 of the Double Taxation Convention states that:
(2) (a) Any pension paid by, or out of funds created by, a Contracting State (for example a government pension paid by the UK) or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (ie. tax on this pension must be paid in the UK)
(b) Notwithstanding the provisions of sub-paragraph (a) of this paragraph, such pension shall be taxable only in the other Contracting State (for example Poland) if the individual is a resident of, and a national of, that State.
I think the key words here are 'resident' and 'national'. Hence it would appear that if you are both a 'resident' and a 'national' of Poland then tax on your UK government pension should be paid in Poland.
Hope this is of help.