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  • RE: Luxembourg Complementary Pension Scheme - Vested Rights

    Hi, I have a similar interest as I moved from Luxembourg to UK and can withdraw my 2nd pillar pension. My question is about this text in the treaty "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." Since 2nd pillar pension is already tax during contributions, does this mean withdrawal is the pension shouldn't be tax in the UK? Reference link about 2nd pillar pension xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx