# Europe pension taxable in Taiwan?

**URL:** <https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076>\
**Category:** Taxes\
**Tags:** europe\
**Created:** [May 8, 2024, 3:14am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076 "2024-05-08T03:14:19Z")\
**Posts on this page:** 6\
**Page:** 1

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**Author:** ![Alex2010](https://forumosa-12829.kxcdn.com/letter_avatar_proxy/v4/letter/a/f04885/32.png) [@Alex2010](https://tw.forumosa.com/u/Alex2010)\
**Post date:** [May 8, 2024, 3:14am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/1 "2024-05-08T03:14:19Z")

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I will start having pension which is taxed in my home country in Europe. But should I pay tax also to Taiwan? Assume that I need to declare my foreign pension as income in Taiwan? Any recent experience 🤔

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**Author:** ![Mataiou](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/mataiou/32/178744_2.png) [@Mataiou](https://tw.forumosa.com/u/Mataiou)\
**Post date:** [May 8, 2024, 3:16am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/2 "2024-05-08T03:16:02Z")

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Check if Ur country has a DTA with Taiwan, you might pay only taxes if any tax difference arises between Ur country and TW (i.e. if TW tax rate is higher than Ur home country, u will need to pay that difference to tw)

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**Author:** ![qwert\_zuiop](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/qwert_zuiop/32/87708_2.png) [@qwert\_zuiop](https://tw.forumosa.com/u/qwert_zuiop)\
**Post date:** [May 8, 2024, 3:16am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/3 "2024-05-08T03:16:54Z")

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> [@Alex2010](#):
>
> But should I pay tax also to Taiwan? Assume that I need to declare my foreign pension as income in Taiwan?

I think the pension should count as overseas income which means that the first 6.7 (?) million NT$ per year are tax free. You need to declare it in the basic income category if it’s more than 1 million NT$ per year.

Also, if your home country has a double-taxation treaty with Taiwan, this could affect taxation both in your home country and in Taiwan.

It might be worth to ask a tax professional.

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**Author:** ![Alex2010](https://forumosa-12829.kxcdn.com/letter_avatar_proxy/v4/letter/a/f04885/32.png) [@Alex2010](https://tw.forumosa.com/u/Alex2010)\
**Post date:** [May 8, 2024, 3:23am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/4 "2024-05-08T03:23:23Z")

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My home country has no tax treaty with Taiwan, I believe that this is because of Taiwan status; still many countries have not fully recognized Taiwan as independent state. I think that the 6.7 million rule will apply, has anybody experience if this?

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**Author:** ![qwert\_zuiop](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/qwert_zuiop/32/87708_2.png) [@qwert\_zuiop](https://tw.forumosa.com/u/qwert_zuiop)\
**Post date:** [May 8, 2024, 3:31am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/5 "2024-05-08T03:31:15Z")

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> [@Alex2010](#):
>
> My home country has no tax treaty with Taiwan, I believe that this is because of Taiwan status; still many countries have not fully recognized Taiwan as independent state

That doesn’t stop countries from having a tax treaty with the authorities governing the region of Taiwan 😉

Right now, [the following European countries have tax treaties with Taiwan](https://investtaiwan.nat.gov.tw/faqQContent?lang=eng&search=77):

> Austria, Belgium, Czech Republic, Denmark, France, Germany, Hungary, Italy, Luxembourg, North Macedonia, the Netherlands, Poland, Slovakia, Sweden, the U.K., Switzerland.

> [@Alex2010](#):
>
> I think that the 6.7 million rule will apply, has anybody experience if this?

See this site for more information:

> **[Taiwan - Individual - Taxes on personal income](https://taxsummaries.pwc.com/taiwan/individual/taxes-on-personal-income)**
>
> Detailed description of taxes on individual income in Taiwan

Basically, all your foreign-sourced income (pensions, capital gains, dividends, … but not employment income as that one counts as Taiwan-sourced if the work was performed in Taiwan), will be summed up together and if it’s more than 6.7 million NT$, you have to pay a flat tax of 20% on the surplus.

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**Author:** ![Mataiou](https://forumosa-12829.kxcdn.com/user_avatar/tw.forumosa.com/mataiou/32/178744_2.png) [@Mataiou](https://tw.forumosa.com/u/Mataiou)\
**Post date:** [May 8, 2024, 5:14am UTC](https://tw.forumosa.com/t/europe-pension-taxable-in-taiwan/240076/6 "2024-05-08T05:14:42Z")

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> [@Alex2010](#):
>
> I believe that this is because of Taiwan status; still many countries have not fully recognized Taiwan as independent state.

then all DTAs with HK, Macao and/or other non-sovereign jurisdictions would be void according to your thinking. TW has quite some DTAs, check the list @qwert_zuiop provided, below the official list from the MOF:  
[https://www.mof.gov.tw/Eng/singlehtml/191?cntId=63930](https://www.mof.gov.tw/Eng/singlehtml/191?cntId=63930)
