Poland (tax/treaty)
Art. 18Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
Pensions
Subject to the provisions of paragraph 2 of Article 19 of this Convention, pensions and
other similar remuneration paid to a resident of a Contracting State in consideration of
past employment shall be taxable only in that State.
Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other
payments made under a public scheme which is part of the social security system of a
Contracting State or an administrative subdivision or a local authority thereof shall be
taxable only in that State.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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