Artikel 19 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 19 PENSIONS, ANNUITIES AND SOCIAL SECURITY PAYMENTS 1 Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remuneration paid to a resident of one of the States in consideration of past employment and any annuity shall be taxable only in that State. 2 However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment exercised in the other State, or where instead of the right to annuities a lump sum is paid, this remuneration or this lump sum may be taxed in the State in which it arises. 3 Any pension and other payment paid out under the provisions of a social security system of one of the States to a resident of the other State may be taxed in the first-mentioned State. 4 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.