How are pensions taxed under the Czech Republic-South Korea tax treaty?
Under the Czech Republic-South Korea 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 Czech Republic's 34 active treaty partners, and 0% across South Korea's 48 active partners.
Network Comparison
Czech Republic
Rank 22 of 34 active treaties (lowest rate = #1)
Lower rates with: India (0%), Italy (0%), Japan (0%)
Higher rates with: Netherlands (0%), Norway (0%), New Zealand (0%)
South Korea
Rank 11 of 48 active treaties (lowest rate = #1)
Lower rates with: Chile (0%), China (0%), Colombia (0%)
Higher rates with: Germany (0%), Denmark (0%), Egypt (0%)