Artikel 18

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid in consideration of past employment, any pension or other payment paid out under the provisions of a social security system, annuities as well as any lump-sum payment in lieu of the aforementioned pensions, payments or annuities, derived from a Contracting State and paid to a resident of the other Contracting State, shall be taxable only in the first-mentioned State.
2. A pension or other similar remuneration or annuity is deemed to be derived from a Contracting State if and insofar as the contributions or payments associated with the pension or other similar remuneration, annuity or any lump-sum referred to in paragraph 1 qualified for tax relief in that State. The transfer of a pension from a pension fund or an insurance company in a Contracting State to a pension fund or an insurance company in another State will not restrict in any way the taxing rights of the first-mentioned State under this Article.