How are pensions taxed under the Switzerland-Slovak Republic tax treaty?
Under the Switzerland-Slovak Republic tax treaty, private pensions are generally taxable only in the country of residence β meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across Switzerland's 49 active treaty partners, and 0% across Slovak Republic's 29 active partners.
Network Comparison
Switzerland
Rank 44 of 49 active treaties (lowest rate = #1)
Lower rates with: Saudi Arabia (0%), Sweden (0%), Singapore (0%)
Higher rates with: Thailand (0%), Turkey (0%), United States (0%)
Slovak Republic
Rank 5 of 29 active treaties (lowest rate = #1)
Lower rates with: Australia (0%), Belgium (0%), Canada (0%)
Higher rates with: China (0%), Czech Republic (0%), Germany (0%)