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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Switzerland: Credit

Admissible for credit under the agreement

Federal and cantonal taxes on income (impôts fédéraux et cantonaux sur le revenu/Bundeseinkommenssteuern und Kantonseinkommenssteuern/imposte federali e cantonali sul reddito), including the;

Anticipatory tax (impôt anticipé/Verrechnungssteuer/imposta preventive),

Direct federal tax (impôt fédéral direct/direkte Bundessteuer/imposta federale diretta),

Communal tax on income (impôt communal sur le revenu/Gemeindesteuer/imposta communale sul reddito).

  • Admissible for unilateral relief

Zurich church tax (Kirchensteuer) where charged on a company.


Federal, cantonal and communal wealth tax (impôt sur la fortune/Vermögenssteuer/imposta sulla sostenza).

Geneva business tax (taxe professionelle).

Geneva complementary property tax (impôt immobilier complémentaire).

Geneva church tax (contribution ecclésiastique).