How are pensions taxed under the South Korea-Poland tax treaty?

Under the South Korea-Poland tax treaty, private pensions are generally taxable only in the country of residence — 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 South Korea's 48 active treaty partners, and 0% across Poland's 40 active partners.