How are pensions taxed under the Czech Republic-Slovak Republic tax treaty?
Under the Czech Republic-Slovak Republic tax treaty, private pensions are generally taxable only in the country of residence β 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 Slovak Republic's 29 active partners.
Network Comparison
Czech Republic
Rank 31 of 34 active treaties (lowest rate = #1)
Lower rates with: Russia (0%), Sweden (0%), Singapore (0%)
Higher rates with: Turkey (0%), United States (0%), South Africa (0%)
Slovak Republic
Rank 7 of 29 active treaties (lowest rate = #1)
Lower rates with: Canada (0%), Switzerland (0%), China (0%)
Higher rates with: Germany (0%), Denmark (0%), Spain (0%)