BAUSTELLE BREXIT Brexit und Dienstleistungen - Freizügigkeit auf Sparflamme - AUSSENWIRTSCHAFT AUSTRIA - WKO
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
AUSSENWIRTSCHAFT AUSTRIA Webinar | 2.12.2020 BAUSTELLE BREXIT Brexit und Dienstleistungen - Freizügigkeit auf Sparflamme Gleich geht’s los…
AUSSENWIRTSCHAFT AUSTRIA Webinar | 2.12.2020 BAUSTELLE BREXIT Brexit und Dienstleistungen - Freizügigkeit auf Sparflamme Vera Maier Stv. Wirtschaftsdelegierte in London E london@wko.at T +44 20 7584 4411
Brexit und Dienstleistungen – Freizügigkeit auf Sparflamme DAS ERWARTET SIE HEUTE 10 min BEGRÜßUNG | BREXIT – JETZT WIRD ES ERNST 40 min WORAUF SIE AB 1.1.2021 ACHTEN MÜSSEN BEI… 1. Geschäftsreisen ins VK 2. Grenzüberschreitenden Montage-, IT- & Beratungsleistungen im VK 3. Längerfristigen Entsendungen an ein Tochterunternehmen im VK ZEIT FÜR IHRE FRAGEN | Q&A 10 min WORAUF SIE AB 1.1.2021 ACHTEN MÜSSEN BEI… 1. Geschäftsreisen & Entsendungen nach Österreich 2. Britischen Saisonarbeitskräften 3. Beschäftigung britischer Staatsbürger in Österreich ZEIT FÜR IHRE FRAGEN | Q&A 3
Brexit und Dienstleistungen – Freizügigkeit auf Sparflamme BEVOR ES LOSGEHT… FRAGEN? FOLIEN? AUFZEICHNUNG? Gerne! Bekommen Sie natürlich! Auch dafür ist gesorgt! Bitte im Chat stellen Link folgt per E-Mail in AUSSENWIRTSCHAFT den nächsten Tagen AUSTRIA YouTube Kanal Q&A am Ende Link folgt per Mail in den nächsten Tagen 4
AUSSENWIRTSCHAFT AUSTRIA Webinar | 2.12.2020 BAUSTELLE BREXIT Brexit und Dienstleistungen - Freizügigkeit auf Sparflamme Dr. Christian Kesberg Wirtschaftsdelegierter in London E london@wko.at T +44 20 7584 4411
Brexit und Dienstleistungen – Freizügigkeit auf Sparflamme UNSERE EXPERTENRUNDE | VK ARBEITSRECHT IMMIGRATIONSRECHT STEUERN Mike Tremeer Kelly Whiter Alex Altmann Fladgate LLP Fladgate LLP Blick Rothenberg E mtremeer@fladgate.com E kwhiter@fladgate.com E alex.altmann@blickrothenberg.com 6
WHAT TO CONSIDER FOR BUSINESS TRIPS TO THE UK 1 from January 2021
Business Trips to the UK An EU national can enter the UK as a business visitor providing they will be undertaking a permitted activity. Below are common examples of permitted and prohibited activities. Permitted activities – General • Attend meetings, conferences, seminars & interviews • Negotiate and sign deals and contracts • Carry out site visits and inspections • Gather information for employment overseas • Be briefed on requirements of a UK customer Permitted activities – Intra-corporate • Advise and consult • Trouble-shoot • Provide training • Share skills and knowledge On a specific internal project with UK employees of the same corporate group. No work to be carried out directly with clients. An internal auditor may carry out regulatory or financial audits at a UK branch of the same group of companies as the visitor’s employer overseas
Business Trips to the UK cont. Permitted activities – Manufacture and supply of goods to the UK An employee of a foreign manufacturer may install, dismantle, repair, service or advise on equipment, computer software or hardware, where such manufacturer has a contract of purchase or supply or lease with a UK company or organisation. Permitted activities – work related training • receive training from a UK based company or organisation in work practices and techniques which are required for the visitor’s employment overseas and not available in their home country • deliver a short series of training to employees of a UK based company, where the trainer is employed by an overseas business contracted to deliver global training to the international corporate group to which the UK based company belongs. Prohibited activities The applicant must not intend to work in the UK, which includes: • taking employment in the UK • doing work for an organisation or business in the UK • establishing or running a business as a self-employed person • doing a work placement or internship • direct selling to the public • providing goods and services unless expressly allowed by the permitted activities listed.
Business Trips to the UK • Employment aspects – Basic details of trip and purpose for it – Confirmation of expenses policy
Brexit and services Business Trip • Brexit does not change the rules for income tax purposes, DTA still applies • Different for social security obligations, however, not as problematic with the EU going forward • Same issues with business trip for tax and social security will remain • General rule is that PAYE obligation won’t arise just because an individual visits the UK • PAYE only arises if individual spends certain number of days in the UK or works for a UK entity • Identifying economic employment is the key, PE and VAT issues as well • 60-days rule • 90-days rule • 150-days rule • 183-days rule
WHAT TO CONSIDER FOR CROSS-BORDER ACTIVITIES IN THE UK 2 from January 2021
Cross-border activities under contract • An employee of a foreign manufacturer may come to the UK as a business visitor to install, dismantle, repair, service or advise on equipment, computer software or hardware, where such manufacturer has a contract of purchase or supply or lease with a UK company or organisation. • The Home Office will expect an overseas employees presence in the UK to carry out such activities to be relatively short (guidance indicates less than a month) because they will be in employment overseas. The longer a person intends to be in the UK the more closely scrutinised their visit will be. • Outside of the above mentioned specific circumstances and the permitted activities as a visitor, a relevant work visa would be required before the employee travels to the UK.
Cross-border activities under contract • Employment aspects: – Something more formal – Duration, place and hours of work – Confidential information and intellectual property
Brexit and services Cross-border services • Same rules around economic employment apply for posted workers • For assembly, construction or repair services workers usually work for an independent third party • Length of the construction project is relevant for PE issues • General rule is that if employer has a UK PE there is a PAYE obligation from day 1 • A1 certificate should still be applied, new social security not announced yet, 12-month rule • Workplace pension, PE, VAT and CIS issues to be considered • Similar to IT & consultancy service, however, the PE risk is different • Same rules for economic employment apply
WHAT TO CONSIDER FOR SECONDMENTS TO THE UK 3 from January 2021
Secondments to the UK From 1 January 2021, a new immigration system will be in force and new arrivals from the EU who enter the UK after this date to work will need to obtain immigration permission before they travel, unless their activities fit within the permitted activities of a business visitor. If you are an employer planning to sponsor skilled migrants from 2021, and are not currently an approved sponsor, you should consider getting approved now. Options for short-term assignments to the UK with no intention to settle: Intra Company Transfer • Employment with the “sponsor group” for a minimum period of 12 months prior to application, unless earning at least £73,900 gross per annum (high-earners). • The role must be skilled to RQF level 6 (graduate level roles) • Minimum gross annual salary of £41,500 • Being transferred to the UK on a temporary assignment • No English language requirement • Does not lead to settlement in the UK • Maximum length of stay is 9 years in any 10 year period for high-earners or 5 years in any 6 year period for anyone else
Secondments to the UK cont. Intra Company Graduate Trainee • Employment with the “sponsor group” for a minimum of 3 months prior to date of application • Being transferred by the business they work for to undertake a role in the UK business as part of a structured graduate training programme • The role must be skilled to RQF level 6 (graduate level roles) • Minimum gross annual salary of £23,000 • No English language requirement • Does not lead to settlement in the UK - Maximum length of stay is 1 year Additional: Option for new hires or long-term assignments to the UK Skilled Worker • Job offer from a UK company with a skilled worker sponsor licence • The role must be skilled to RQF level 3 • Must meet both the minimum gross annual salary of £25,600 and the going rate for the job, unless the job is in a shortage occupation in which case it is £20,480 and the going rate for the job • English language requirement • No maximum length of stay in the UK • Can lead to settlement after 5 years continuous residence
Secondments to the UK • Employment aspects: – Secondment agreement – Austrian entity and UK entity – Secondment agreement – Austrian entity and employee – Control and management – Holiday, sick leave etc – Confidential information, IP and PTRs – Payment to employee and host to employer
Brexit and services Secondment from Austria to UK subsidiary • Can be done in two different ways: employed by Austrian or UK subsidiary • Due to new immigration rules UK employment more likely • No PAYE obligations in the UK, but also no shadow payroll in Austria, potential loss of entitlements • PAYE obligation for UK subsidiary from day 1 • Certain tax reliefs might still be available in the UK, like detached duty relief • Workplace pension requirement still to be confirmed • No PE or VAT issue to be considered
Brexit and services - freedom of movement on the back burner YOU ASK – WE ANSWER Mike Tremeer Kelly Whiter Alex Altmann Fladgate LLP Fladgate LLP Blick Rothenberg E mtremeer@fladgate.com E kwhiter@fladgate.com E alex.altmann@blickrothenberg.com Questions? Let us know through the chat function! 1
Brexit und Dienstleistungen – Freizügigkeit auf Sparflamme UNSERE EXPERTIN | AT Natasha Ghulam Wirtschaftskammer Österreich Sozialpolitik und Gesundheit E sp@wko.at 2
Programm - Geschäftsreisen & Entsendungen nach Österreich - Saisoniers - Längerfristiger Aufenthalt & Beschäftigung in Österreich
Geschäftsreisen & Entsendungen von britischen Arbeitnehmern nach Österreich ab 1.1.2021 Kurzfristige Geschäftsreise für z.B. Vertragsverhandlungen Erfasst von 90-tägigem visum-freiem Aufenthalt innerhalb 6 Monaten Längere Entsendungen für z.B. Montage, Erfüllung eines Arbeitsauftrags Aufenthalt: 90 Tage 90 Tage länger als 6 Monate Visum-frei Visum Aufenthaltsbewilligung Beantragung bei den österreichischen Vertretungsbehörden im Ausland Beschäftigung: bis zu 4 Monaten über 4 Monate Entsendebewilligung Beschäftigungsbewilligung Beides vom Arbeitgeber bei der regionalen Geschäftsstelle des AMS zu beantragen
Saisoniers Saisoniers vor 1.1.2021 Beispiel: Skilehrerin aus GB kommt im Dez 2020 nach Ö Aufenthalt & Beschäftigung: wie bisher Tipp: Behauptung, dass man schon 2020 nach Ö kam, reicht bei behördlichem Nachfragen aus Saisoniers ab 1.1.2021 Beispiel: Skilehrerin aus GB kommt im Okt 2021 nach Ö Achtung: Drittstaatsangehörige Aufenthalt: Visumfrei bzw. Visum & Beschäftigung: Beschäftigungsbewilligung im Rahmen von Kontingentverordnungen – wo? AMS
Beschäftigung von britischen Staatsangehörigen in Österreich Britische Staatsangehörige bereits in Ö vor 2021 Bsp.: Britin kommt im Nov 2020 nach Österreich und möchte länger hier bleiben ACHTUNG- NUR ZWISCHEN 1.1.2021 – 31.12.2021! Aufenthaltstitel nach „Art 50 EUV“ beantragen Wo? Nur in Österreich, bei den für Niederlassungs- &Aufenthaltsrecht zuständigen Behörde – Landeshauptmann/frau, BürgermeisterIn/Magistrat, Bezirkshauptmannschaft Britische Staatsangehörige kommen nach Ö nach 1.1.2021 Drittstaatsangehörige Aufenthaltstitel für Drittstaatsangehörige (Rot-Weiß-Rot – Karte, andere Aufenthaltstitel)… Beschäftigungsbewilligung erforderlich!
Weitere Informationen finden Sie auf… https://www.wko.at/service/aussenwirtschaft/brexit.html www.migration.gv.at https://www.bundeskanzleramt.gv.at/themen/brexit.html Vielen Dank für Ihre Aufmerksamkeit!
Brexit und Dienstleistungen – Freizügigkeit auf Sparflamme SIE FRAGEN – WIR ANTWORTEN Natasha Ghulam Wirtschaftskammer Österreich Sozialpolitik und Gesundheit E sp@wko.at Fragen bitte in der Chatfunktion stellen! 1
Unser Info-Angebot für Sie WIR SIND FÜR SIE DA AußenwirtschaftsCenter London Brexit Infopoint der WKÖ E london@wko.at E brexit@wko.at T +44 20 7584 4411 T +43 20 90 900 5590 W wko.at/aussenwirtschaft/gb W wko.at/brexit W youtube.com/aussenwirtschaft WEBINARREIHE | BAUSTELLE BREXIT – JETZT WIRD ES ERNST • Brexit und Wirtschaft – Risiken und Chancen (Teil 1) • Brexit und Zoll – Mehraufwand und Unklarheiten (Teil 2) • Brexit und Steuern – Endspiel für Vereinfachungen (Teil 3) 16
KEEP CALM AND GET READY
You can also read