How to transfer a call received in the watch to the iPhone?
What should I do in order to continue a talk through my iPhone when I answered the call in my iwatch?
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To switch a call from your Apple Watch to your iPhone: While talking on your Apple Watch, unlock your iPhone, then tap the green button or bar at the top of the screen. For more info, see the 'While you’re on a call' section in:
Answer phone calls on Apple Watch - Apple Support