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Old 10.05.2010, 13:03
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Re: UK employee, but living in Switzerland working from home. How does that work??

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That's the US treaty, right? I guess the UK version is similar, but the one from my home country explicitly specifies what's included in "professions libérales", which implies that not all kinds of self-employment would fall under that part of the treaty...
Sorry, I was too quick to copy the link. Yes, the rule is the standard OECD one, and the UK-Switzerland provision is here: http://www.admin.ch/ch/f/rs/0_672_936_711/a11.html

Before the generalisation of totalisation treaties for social security (national insurance, state pension) contributions there could be double liability for certain payroll taxes, but almost never for income tax (for which there would be a credit anyway).

It may still be to your advantage to pay Voluntary Class III NICs (it almost always is beneficial, up until the point where you have 30 years' credits because the UK (and US for that matter, but not Switzerland so much) skews benefits in favour of the low-paid). http://www.hmrc.gov.uk/payinghmrc/class3nics.htm

Switzerland interprets (or applies) its EU totalisation treaties to no longer allow voluntary AVS contributions for EU residents. But unlike the UK there is no minimum number of years you have to contribute (11 in the UK) to get partial benefits.
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