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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Double Taxation applications and claims: foundations, establishments and associations: How to recognise claims by foundations, establishments or associations

You may occasionally receive a claim from a foundation, establishment or association. The English word foundation, establishment or association will not usually appear in the name of a foundation, establishment or association. The following table should help you to recognise a concern of this type by the inclusion of one of the words listed below in its name.

Word Country
   
Anlagestiftung Switzerland
Anstalt Liechtenstein
Association France
Etablissement Liechtenstein
Familienstiftung Switzerland
Fondation Switzerland, also Belgium, France
Stichting  
(but not Stichting Pensioenfonds which is a pension fund) Netherlands    
  Stiftung Switzerland, also Austria, Germany  
  Verein Switzerland  

This list is not exhaustive so you may receive claims from concerns of a similar type in one of the countries listed or elsewhere. However we expect to see very few claims from foundations, establishments or associations so Specialist Personal Tax, PT International Advisory will give you case specific guidance on each occasion. For guidance on which cases to refer to PT International Advisory, see INTM336930.