The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994

Article 10 Miscellaneous

(1) If the deceased was domiciled in a Contracting State at the time of his death, and:

(a) by the law of that State any right or interest is regarded as property not falling within Article 5, 6 or 7, but

(b) by the law of the other Contracting State that right or interest is regarded as property falling within those Articles,

then the nature of the right or interest shall be determined by the law of that other State.

(2) Property which passes to the spouse from a deceased person who was domiciled in or a national of Switzerland and which may be taxed in the United Kingdom shall, where:

(a) the spouse was not domiciled in the United Kingdom but the transfer would have been wholly exempt had the spouse been so domiciled, and

(b) a greater exemption for transfers between spouses would not have been given under the law of the United Kingdom apart from this Convention,

be exempt from tax in the United Kingdom to the extent of 50 per cent of the value transferred, calculated as a value on which no tax is payable and after taking account of all exemptions except those for transfers between spouses.