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 consider a claim for double taxation, we will need:

• the assessment of Swiss tax, clearly evidencing the assets on which Swiss tax has been charged, and their value, and

• evidence of payment to the Swiss tax authority – e.g. official receipt