1.Subject to the provisions of paragraph 2 of Article 18, pensions, including payments under a social security system, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in the first-mentioned State.
2.Notwithstanding the provisions of paragraph 1, a lump sum payment derived from a pension scheme established in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in the first-mentioned State.
3.Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, alimony or other maintenance payments paid by a resident of a Contracting State to a resident of the other Contracting State, shall, if the payer is not allowed to deduct those payments in computing his income for tax purposes in the Contracting State of which he is a resident, be taxable only in that State.
Citation to select or copy
United Kingdom / Norway; HMRC, Synthesised text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention — in force; edition Official synthesis; HMRC updated 31 January 2024; article 17; English; source role publisher-synthesis; Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.; unreviewed source text, current applicability unverified; /editions/gb-no-2013-hmrc-synthesis-html-reserve-v1/en/articles/article-17/
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Source & edition
HMRC, Synthesised text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention — in force
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Publisher role and language
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Edition
Official synthesis; HMRC updated 31 January 2024
Text available here
English
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