Wife has tax cut by Switzerland (5)
I believe the answer is:
dutch
'wife' is the definition.
(I've seen this before)
'tax cut by switzerland' is the wordplay.
'tax' becomes 'duty' (duty is a kind of tax).
'cut' means to remove the last letter.
'by' means one lot of letters go next to another.
'switzerland' becomes 'ch'.
'duty' with its final letter taken away is 'dut'.
'dut'+'ch'='DUTCH'
'has' is the link.
(Other definitions for dutch that I've seen before include "Language of the Netherlands" , "mate?" , "wife may show" , "& 7 Alcohol-induced nerve" , "European - wife" .)