IHTM27173 - Foreign property: Double Taxation Conventions: Switzerland

Any case where there is property in Switzerland and:

  • a double taxation credit is claimed
  • tax is imposed in Switzerland, or
  • the taxpayer requests a certificate of the Inheritance Tax paid for the Swiss authorities

should be referred to Technical for advice.

To听肠辞苍蝉颈诲别谤听a claim for double taxation, we will need:听听

  • the assessment of Swiss听tax, clearly evidencing听the assets on which Swiss听tax has been charged, and their value, and
  • evidence of payment to the Swiss tax authority 鈥� e.g. official receipt听