sureMost Member States tax occupational pensions according to the EET systemhttps://ec.europa.eu/taxation_customs/individuals/personal-taxation/pension-taxation_enbelow is a table illustrating how much an early retired couple can expect to pay in income tax in the UK and France for a range of income levels where one person is receiving the income:Pension £	Income tax in the UK*	Pension**	Income tax in France***£20,000	£2,112	€23,400	€502£30,000	£4,112	€35,100	€1,774£40,000	£6,112	€46,800	€3,361£50,000	£9,822	€58,500	€5,319£60,000	£13,822	€70,200	€8,829£70,000	£17,822	€81,900	€12,339https://www.frenchentree.com/living-in-france/retiring/paying-tax-when-you-retire-to-france/If you live abroad and you receive a national pension from Finland, the pension will, in the main, be taxed in the same manner as the national pension of a person who lives in Finland.https://www.kela.fi/web/en/national-pension-taxationIn Germany, all pensions are considered taxable income and subject to German income tax rates, which can be as high as 45 percent. Therefore, even if your foreign pension is coming from a country with a bilateral double tax agreement, you will still be obligated to pay tax in Germany.https://www.expatica.com/de/finance/retirement/a-guide-to-retiring-in-germany-100909/13 States Without Pension or Social Security Taxeshttps://money.usnews.com/money/retirement/boomers/slideshows/13-states-without-pension-or-social-security-taxes