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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Guidance by country: Switzerland: Contents

  1. DT18101
    Switzerland: Agreements
  2. DT18102
    Switzerland: Credit
  3. DT18103
    Switzerland: Source of income
  4. DT18104
    Switzerland: Partnerships
  5. DT18105
    Switzerland: Dividends
  6. DT18106
    Switzerland: Interest
  7. DT18107
    Switzerland: Dividends and interest
  8. DT18108
    Switzerland: Other income
  9. DT18150
    Switzerland: double taxation agreement, Article 1: Personal scope
  10. DT18151
    Switzerland: double taxation agreement, Article 2: Taxes covered
  11. DT18152
    Switzerland: double taxation agreement, Article 3: General definitions
  12. DT18153
    Switzerland: double taxation agreement, Article 4: Residence
  13. DT18154
    Switzerland: double taxation agreement, Article 5: Permanent Establishment
  14. DT18155
    Switzerland: double taxation agreement, Article 6: Income from immovable property
  15. DT18156
    Switzerland: double taxation agreement, Article 7: Business profits
  16. DT18157
    Switzerland: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
  17. DT18158
    Switzerland: double taxation agreement, Article 9: Associated enterprises
  18. DT18159
    Switzerland: double taxation agreement, Article 10: Dividends
  19. DT18160
    Switzerland: double taxation agreement, Article 11: Interest
  20. DT18161
    Switzerland: double taxation agreement, Article 12: Royalties
  21. DT18162
    Switzerland: double taxation agreement, Article 13: Capital gains
  22. DT18163
    Switzerland: double taxation agreement, Article 14 Independent personal services
  23. DT18164
    Switzerland: double taxation agreement, Article 15 Dependent personal services
  24. DT18165
    Switzerland: double taxation agreement, Article 16: Director's fees
  25. DT18166
    Switzerland: double taxation agreement, Article 17 Artistes and Athletes
  26. DT18167
    Switzerland: double taxation agreement, Article 18: Pensions and annuities
  27. DT18168
    Switzerland: double taxation agreement, Article 19: Government service
  28. DT18169
    Switzerland: double taxation agreement, Article 20: Students
  29. DT18170
    Switzerland: double taxation agreement, Article 21: Other income
  30. DT18171
    Switzerland: double taxation agreement, Article 22: Elimination of double taxation
  31. DT18172
    Switzerland: double taxation agreement, Article 23: Non-discrimination
  32. DT18173
    Switzerland: double taxation agreement, Article 24: Mutual agreement procedure
  33. DT18174
    Switzerland: double taxation agreement, Article 25: Exchange of information
  34. DT18175
    Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers
  35. DT18176
    Switzerland: double taxation agreement, Article 27: Miscellaneous rules
  36. DT18177
    Switzerland: double taxation agreement, Article 28: Entry into force
  37. DT18178
    Switzerland: double taxation agreement, Article 29: Termination
  38. DT18179
    Switzerland: Exchange of Notes of 26 June 2007