How are pensions taxed under the Austria-China tax treaty?
Under the Austria-China tax treaty, private pensions are generally taxable only in the country of residence — meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across Austria's 36 active treaty partners, and 0% across China's 47 active partners.
Network Comparison
Austria
Rank 6 of 36 active treaties (lowest rate = #1)
Lower rates with: Canada (0%), Switzerland (0%), Chile (0%)
Higher rates with: Cyprus (0%), Czech Republic (0%), Germany (0%)
China
Rank 2 of 47 active treaties (lowest rate = #1)
Lower rates with: United Arab Emirates (0%)
Higher rates with: Australia (0%), Belgium (0%), Brazil (0%)