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