(a) a deduction from the Swiss income tax on that person under the tax collected in the United Kingdom pursuant to Article 10, paragraphs 2 or 3; However, this deduction does not exceed the portion of Swiss tax calculated before the deduction was deducted and which is attributable to dividends or (3) or (3) where a national state can benefit from a dividend which can be taxed in the United Kingdom under Article 10, paragraph 2 or 3, Switzerland grants it, on request, an exemption. The remedy may include the following measures: 6. This Agreement does not infringe the 1954 Convention extension agreements, which came into force in accordance with Article XXI of the Convention. Currently, the United Kingdom has only double taxation agreements for inheritance tax purposes with the Republic of Ireland, the United States, South Africa, France, the Netherlands, Sweden, Switzerland, Italy, India and Pakistan. 4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. (a) the term „United Kingdom“ refers to Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom, which, in accordance with international law, has been or may be designated, in accordance with United Kingdom law, on the continental shelf, as a territory in which the rights of the United Kingdom with respect to the seabed, the subsoil and its natural resources may be exercised; (2) Profits from the disposal of personal property belonging to the commercial property of a stable establishment that a firm of a contracting state has in the other contracting state or of any fixed-plate items available to the a resident of one state party in the other State party to provide independent personal services, including the benefits of alienation from such an establishment (alone or with the entire enterprise) or from such a fixed base , can be taxed in that other state. 2. Where a partnership is allowed, under a provision of the agreement as a Swiss resident company, to deduct income from UK tax, this provision should not be construed as accusing the United Kingdom, a member of the Partnership established in the United Kingdom, of taxing its share of the company`s income; However, these revenues are considered, under Article 22, to come from sources within Switzerland. Look at tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and useful links.
All UK residents with Swiss bank accounts (both in the UK and the UK) should be advised in a professional manner. Switzerland: Global Tax Summary A detailed guide on a wide range of corporate and personal tax issues, with significant development tables and quick diagrams with current tax rates and maturity dates. Previous 2010 corporate tax expenses are also available. Is there a double taxation agreement with the country concerned? (4) Subject to paragraph 5 of the agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation on the Prevention of Double Taxation of Income Taxes, signed in London on 30 September 1954, signed in London on 30 September 1954. , referred to as the „1954 Convention“), ends on the effective date of this Convention and therefore no longer expires for taxes to which this Convention applies in accordance with paragraph 2.