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

PART II PROTOCOL TO THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON ESTATES AND INHERITANCES

At the time of signing the Convention for the avoidance of double taxation with respect to taxes on estates and inheritances, concluded this day between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation the Contracting States have agreed as follows:

(1) With reference to Article 4:

An individual who was a national of one of the Contracting States without being a national of the other Contracting State and who was domiciled in the State of which he was a national immediately before coming to the other State shall not be domiciled in the other State for the purposes of this Convention if:

(a) he was temporarily present in that other State by reason only of his employment or was a spouse or other dependant of a person temporarily in that other State for such purpose; and

(b) that individual had retained the domicile of the State of which he was a national; and

(c) that individual had no intention of becoming a permanent resident of the other Contracting State.

(2) With reference to paragraph (1)(b) of Article 4:

The reference to Swiss civil law concerns chapter 6 of the “Loi fédérale sur le droit international privé” of 18th December 1987.

(3) With reference to Article 8:

The situs of any property dealt with in that Article shall be determined by the law of the United Kingdom in effect at the date of entry into force of this Convention.