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Article 19 - Pensions and annuities - NamibiaExtract Article 19 : Pensions and annuities - 1. Subject to the provisions of paragraph 2 of article 20, pensions and other similar remuneration for past employment or any annuity arising in a Contracting State and paid to a resident of the other Contracting State, shall be taxable only in the first-mentioned State. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth.
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