Tax matters CH-UK

Termination of the Withholding Tax Agreement CH-UK

The withholding tax agreement between Switzerland and the United Kingdom was terminated on 1 January 2017 as the agreement between Switzerland and the EU on the automatic exchange of information in tax matters entered into force on that date. For more information on this subject please click on the links below.

Media release FDF

Guidance HMRC

Double Taxation Agreement (DTA) CH-UK

Double taxation refers to the fact that two countries simultaneously collect taxes on the same item. This situation can arise when companies or individuals are domiciled in various countries, or when they receive income from another country. The agreements reduce double taxation and thus also help overcome the obstacles for cross-border economic transactions. In addition, they govern administrative assistance in tax matters.