As is commonly the case with tax treaties, Switzerland's double tax treaties typically use a combination of two approaches to prevent double taxation.
The first of these is to give one of the two contracting states exclusive taxing rights. The basic principle is that property of an individual who is treaty domiciled in one of the contracting states shall be taxed by that state only. However, there are invariably exceptions to this. The treaties always reserve a contracting state's right to tax immovable property or certain business assets situated within that state.
The UK also reserves a right to
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Web page updated on 17 Mar 2025 13:14