NHR Legacy — 10% Foreign Pension
- Legal basis
- Art. 72(12) CIRS
- Benefit key
- nhrPension10
What it does
Foreign pensions are taxed at a flat 10% for the 10-year NHR window — the headline benefit for retirees who relocated under the legacy regime.
When this saves money
For retirees with foreign-source pension income > ~€20k/year, the 10% rate is typically half (or less) of what the progressive scale would charge.
Watch-outs
Does not apply under IFICI (NHR 2.0) — foreign pensions there are taxed normally.