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1Article 1 · Personal scope2Article 2 · Taxes covered3Article 3 · General definitions4Article 4 · Residence5Article 5 · Permanent establishment6Article 6 · Income from immovable property7Article 7 · Business profits8Article 8 · Shipping, inland waterways transport and air transport9Article 9 · Associated enterprises10Article 10 · Dividends11Article 11 · Interest12Article 12 · Royalties13Article 13 · Capital gains14Article 14 · Independent personal services15Article 15 · Dependent personal services16Article 16 · Directors’ fees17Article 17 · Artistes and athletes18Article 18 · Pensions19Article 19 · Government service20Article 20 · Students21Article 21 · Other income22Article 22 · Elimination of double taxation23Article 23 · Non-discrimination24Article 24 · Mutual agreement procedure25Article 25 · Exchange of information26Article 26 · Diplomatic agents and consular officers27Article 27 · Miscellaneous rules27aArticle 27A · Entitlement to benefits28Article 28 · Entry into force29Article 29 · TerminationPreamble · Title, publisher explanation and complete preambleSignature · Signature and authentic-language clauseAdditional Protocol · Integral Additional Protocol dated 7 September 2009

30 articles · English

Source & edition
Country pairs / Switzerland / United Kingdom

Switzerland / United Kingdom · Switzerland–United Kingdom 1977 Convention: official amended publication

Article 17 · Artistes and athletes

English · amended source publication

Unreviewed · applicability unverifiedProtocol entry-date conflict: 16 / 19 July 2019
Original & source
§
(1) Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
§
(2) Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
§
(3) The provisions of paragraphs (1) and (2) shall not apply to remuneration or profits, salaries, wages and similar income derived from activities performed in a Contracting State by entertainers if the visit to that State is substantially supported by public funds of the other Contracting State or a political subdivision or a local authority thereof.
Citation to select or copy

Switzerland / United Kingdom; HMRC, 1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol; edition 1977 Convention amended by 1981, 1993, 2007, 2009 and 2017 Protocols; HMRC updated 29 September 2021; article 17; English; unreviewed source text, current applicability unverified; /editions/ch-gb-1977-hmrc-amended-2017-html-v1/en/articles/article-17/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

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Source & edition

HMRC, 1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol

  • Official online text · retained capture Official source website ↗

    SHA-256 47363996866f352e121f3af31a77eac604d566eab9b948ff9a62bb11114ce474

    Digest scope: retained online-source capture; no PDF binary verification

Edition
1977 Convention amended by 1981, 1993, 2007, 2009 and 2017 Protocols; HMRC updated 29 September 2021
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1977-12-08

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.

Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.

Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.

Publisher date discrepancy retained: amended-publication introduction says 2017 Protocol entered into force 16 July 2019; HMRC country index says 19 July 2019. No protocol entry-into-force date asserted in structured dates.

This is the 1977 Convention, not the older 1966 publication.

Source authority, text completeness and currentness still require human review.

2017 Protocol entry-into-force date differs between HMRC publication and index. do not assert a structured protocol entry-into-force date; wording preserved

Retained metadata & integrity record

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