Jon Carter

Hi again Also, in clause 18.2 the actual text states that the lumpsum shall be taxable ``only in the first mentioned state`` ie the state where the pension scheme was establshed, which in this case is the UK. Please confirm. Thankyou

Thank you. I think I understand the intent of 18.1 18.2 , actual text, does not refer to ``from past uk employments`` but refers to a `pension sceme.` My plan was private, set up with the provider (stakeholder plan). Is this covered by this clause ? You state lumpsums in the plural . The actual text in english is ´lump sum´ singular, and the german text refers to ``einmalzahlung`` which could be construed as `one-time payment``. Can I be sure that the agreed intent was to cover the possibiltiy of multiple ´lumpsums´ ? Thankyou

I have a stakeholder pension plan in the uk, but am austria resident. Could you please advise on the status of a) partial encashment and b) drawdown , in relation to the 2019 uk/austria dta ? ie which clause applies to a) and which to b) ? ie 17.1 ``pension in consideration of previous emplyoment`` or 17.2 `` lump sum derived from a pension scheme`` or ``other income``. Very many thanks