Becoming self-employed in Switzerland – the checklist

In short: To become self-employed in Switzerland, first have your status recognised by an AHV compensation office. Then take care of insurance, bookkeeping and taxes. The commercial register and VAT become compulsory from CHF 100,000 in annual revenue.

The checklist

Before you start

• Choose a legal form. Most people start with a sole proprietorship. Comparison: Sole proprietorship or GmbH?
• Decide on a business name. For a sole proprietorship, it must contain your surname.
• Check permits. Some activities and professions are regulated – by the federal government or the canton.

In the first few months

• Get your AHV status recognised. Register with the compensation office and enclose evidence such as invoices, contracts or quotes. How it works
• Sort out accident insurance. Self-employed people are not compulsorily insured against accidents. Without insurance under the Accident Insurance Act, accident cover must be included in your health insurance.
• Consider daily sickness allowance insurance. If you are ill, nobody pays your salary.
• Plan your pension. A pension fund is optional for the self-employed; pillar 3a is open to you.
• Set up your bookkeeping. Record income, expenses and receipts properly – and keep them for ten years.

Ongoing and every year

• Pay provisional AHV contributions every quarter.
• File your tax return with annual accounts or a statement of income and expenses.
• Check your revenue: from CHF 100,000 a year, commercial register and VAT.

What the compensation office checks

The office decides case by case whether you are self-employed. Indications of self-employment include:

• You trade under a business name and invoice in your own name.
• You bear the economic risk, e.g. for investments or unpaid invoices.
• You organise your work freely.
• You work for several clients. Anyone working for a single client is usually considered employed.

If you hire staff

Self-employed people can hire staff. Further obligations then apply: AHV accounting as an employer, registration with an accident insurer and, from an annual salary of CHF 22,680 (2026), membership of a pension fund.