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

Article 8 Other property

(1) Subject to the following provisions of this Convention:

(a) property not dealt with in Articles 5, 6 and 7 which is situated in either Contracting State and forms part of the estate of a person:

(i) domiciled by virtue of the provisions of paragraph (1) of Article 4 solely in one of the Contracting States shall, subject to paragraph (2) of this Article, be taxable only in that latter Contracting State;

(ii) domiciled by virtue of the provisions of paragraph (1) of Article 4 in both Contracting States shall, subject to paragraph (3) of this Article, be taxable only in the Contracting State in which it is situated;

(b) property not dealt with in Articles 5, 6 and 7 which is not situated in either Contracting State and forms part of the estate of a person:

(i) domiciled by virtue of the provisions of paragraph (1) of Article 4 solely in one of the Contracting States shall be taxable only in that Contracting State;

(ii) domiciled by virtue of the provisions of paragraph (1) of Article 4 in both Contracting States shall, subject to paragraph (4) of this Article, be taxable only in the Contracting State in which, under paragraph (2) of Article 4, the deceased was domiciled at the time of his death.

(2) Shares in a company incorporated in the United Kingdom which form part of the estate of a person domiciled by virtue of the provisions of paragraph (1) of Article 4 solely in Switzerland at the time of his death may also be taxed in the United Kingdom.

(3) Any property which is situated in Switzerland and which would be taxable only in Switzerland under paragraph (1)(a)(ii) of this Article may also be taxed in the United Kingdom if the deceased was:

(a) by virtue of the provisions of paragraph (2) of Article 4 domiciled in the United Kingdom at the time of his death; or

(b) by virtue of those provisions domiciled in Switzerland at the time of his death but

(i) had been domiciled in the United Kingdom at any time within the five years preceding his death; and

(ii) was at that time a national of the United Kingdom without being a national of Switzerland.

(4) Any property which is not situated in either Contracting State and which would be taxable only in Switzerland under paragraph (1)(b)

(ii) of this Article may also be taxed in the United Kingdom if the deceased:

(a) had been domiciled in the United Kingdom at any time within the five years preceding his death; and

(b) was at that time a national of the United Kingdom without being a national of Switzerland.