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Table 9 Taxation of pension benefits by origin of payment and residency of recipient

From: Do bilateral social security agreements deliver on the portability of pensions and health care benefits? A summary policy paper on four migration corridors between EU and non-EU member states

  German pension Austrian pension Belgium pension French pension
Taxation in source country Source taxation No Source taxation No
Taxation in residence country (Turkey or Morocco) No—all pensions are tax free in Turkey (not considered taxable income) No—all pensions are tax free in Turkey (not considered taxable income) No—exempt from taxation through DTT 1972, Article 18 Yes—special regimes, with tax allowance between 40 and 80 %a
  1. Source: Holzmann et al. 2016a, 2016b, 2016c, 2016d
  2. aLe Monde 2013