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Posted Mon, 06 Jan 2025 21:19:08 GMT by John H
I am currently receiving a Luxembourg state pension and I became a resident of the UK in February 2023. This pension is taxed at source in Luxembourg and I declare it on my Luxembourg tax return. I am not sure whether or not I need to declare this pension in the UK. The agreement appears to suggest not but it would be good to get some thoughts on this. Below is an extract from the dual tax treaty between UK and Luxembourg. Article 17: Pensions Subject to the provisions of paragraph 2 of Article 18, pensions and other similar remuneration arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State. Notwithstanding the provisions of paragraph 1, pensions and other similar remuneration (including lump-sum payments) arising in Luxembourg and paid to a resident of the United Kingdom shall be taxable only in Luxembourg, provided that such payments derive from contributions paid to or from provisions made under a complementary pension scheme by the recipient or on his behalf and to the extent that these contributions, provisions, or the pensions or other similar remuneration have been subjected to tax in Luxembourg under the ordinary rules of its tax laws.
Posted Wed, 22 Jan 2025 08:33:46 GMT by HMRC Admin 25 Response
Hi John H,
Under Article 17 of the tax treaty, it is only taxable in Luxembourg.
You do not declare it here but you can make reference to it inthe comments section of yor tax return.
Thank you. 
 

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