Artikel 18 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 18 Pensions 1 Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment and any annuity paid to such resident shall be taxable only in that State. 2 The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.