Uk Ltd working in UK as contractor to Swiss company pay tax in Switzerland?

[Roth]

I have a UK Ltd and do business with multiple companies UK and abroad

One is in Switzerland

I do all the work here and often use subcontractors here in the UK
Its all under UK law
I get paid in GBP into my companies UK bank account

Am I correct in thinking that I dont need to pay any tax in Switzerland?

Will this continue after Brexit , Jan 1 21?

Thanks!

[Fred Bloggs]

Yes and yes.

[Roth]

Yes and yes.

Thanks @fredbloggs

I have to say I’m totally confused by what will happen to the services sector re EU after Jan 1 21 ?

Does anyone have any guidance on that now?

[cojak]

No they don’t. The finance sector was left out of the Trade Agreement of this weekend.

That still needs to be hammered out.

[jamesbrown]

Trade agreements don't have much to say about taxation, especially not in a binding way. The WTO obliges members to not apply border adjustment taxes that unfairly favour their domestic industries, but WTO rules are broken all the time.

The OECD provides a forum for hamonisation of tax treaties (OECD Model Tax Convention).

The real action on international taxation is mainly via national law and bilateral (double tax) treaties, and this applies to EU member states too.

So I don't really know what you're waiting for w/r to the details of the EU/UK trade deal. Certainly, it will have impacts outside of taxation, like the recognition of professional qualifications (there isn't much on that).

Many countries apply withholding taxes, which can usually be avoided by double tax treaty benefits. I don't know whether Switzerland applies any withholding taxes to fees related to technical services, but I don't think so. I expect NAT or someone else could comment on that.

In other words, I think we can say pretty confidently, right now, that the answer is "yes" to both, independently of any UK/EU trade agreement. The impacts are likely to be in areas other than taxation (such as delivering services in an EU member state or having your qualifications recognised).

Here's the IFG snap analysis on what the trade agreement says about taxation, i.e., not much at all, which is typical - and this is a very deep trade agreement as they go (scroll down):

Level playing field | The Institute for Government

[jamesbrown]

Oh, and that IFG analysis is worth reviewing in the round:

UK–EU future relationship: the deal | The Institute for Government

It has relevant analysis on all aspects of the deal.

[BlasterBates]

Thanks @fredbloggs

I have to say I’m totally confused by what will happen to the services sector re EU after Jan 1 21 ?

Does anyone have any guidance on that now?

It will be very difficult to register as self-employed in the EU unless you're resident however it is straightforward to get a work permit for an employment contract. Temporary employment contracts is probably how it will work going forward. Once you have a residents permit for several years you can usually apply for one that allows you set up as self-employed.

If the client is willing you will probably be able to work remotely.