Pensions and Similar Payments
(1) Where a resident of a Contracting State receives pensions and similar payments or annuities, such emoluments shall be taxable only in that State.
(2) By derogation from the provisions of Article 1, emoluments received by a resident of a Contracting State from the statutory social security scheme of the other Contracting State shall be taxable only in that other State. Such emoluments shall, however, be taxable only in the former Contracting State if the person concerned is a national of that State and not a national of that other State.
(3) By derogation from the provisions of Article 1, recurring and lump-sum remuneration paid by a Contracting State or its local authorities to a resident of the other Contracting State as compensation for damage arising as a result of acts of war or political persecution (including reparations) shall be taxable only in the first-named State.
(4) The term "annuity" means a specific sum that is payable regularly at fixed times for life, or cover a period that is or can be determined, by virtue of an obligation which provides for such payments in consideration of appropriate contributions effected in money or money's worth.
(5) A resident of a Contracting State who receives benefits from the legal social security system of the other Contracting State shall be granted the same concessions in the taxation of these benefits in the first-mentioned State as are granted for such benefits derived from sources in the first-mentioned State.