IHTM27173 | Foreign property: Double Taxation Conventions: Switzerland
From HM Revenue & Customs · Inheritance Tax Manual
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