I live in the UK but receive rental income from property in Switzerland. Where do I pay tax?

Taxed in Switzerland. The UK then gives a credit for Swiss tax against your UK liability under the treaty.

How do I prove my tax residence?

Obtain a tax residency certificate: UK residents from HMRC; Swiss residents from the cantonal tax authority.

How long does the tax refund procedure take?

Typically several months, depending on the case and the processing time of the relevant tax authority.

What if both countries consider me a tax resident?

Apply the treaty tie-breaker rules (home, vital interests, habitual abode, nationality). If unresolved, use Mutual Agreement Procedure (MAP).

Does Brexit affect the treaty?

No. The UK–Switzerland double tax treaty remains in force.

How does the treaty handle interest and royalties?

If the recipient is the beneficial owner and resident, interest and royalties are generally taxable only in the recipient’s state of residence.

08.12.2025

Switzerland-UK double tax treaty: complete guide

The UK-Switzerland Double Taxation Agreement (DTA), first signed in 1977 and amended through protocols in 1981, 1993, 2007, 2009, and 2017, serves as a key tool for avoiding double taxation on income and capital between these jurisdictions.

Taxes in Switzerland

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