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The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances) (Switzerland) Order 1994
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- 1994 No. 3214
- SCHEDULE
- Article 2
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Article 2Taxes covered
(1) The existing taxes to which this Convention shall apply are:
(a)in the United Kingdom, the inheritance tax, insofar as it applies to the estate of a deceased person (hereinafter referred to as “United Kingdom tax”);
(b)in Switzerland, the cantonal and communal taxes imposed on estates and inheritances (hereinafter referred to as “Swiss tax”).
(2) The Convention shall also apply to any identical or substantially similar taxes which are imposed by a Contracting State, or a political subdivision or a local authority thereof after the date of signature of the Convention in addition to, or in place of, the existing taxes.The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws relating to taxes on estates and inheritances.
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