Self-Employment in Switzerland: A Guide for Freelancers

Reviewed by Swiss Business Advisory Team · January 16, 2026

This guide is for general information only and does not constitute professional legal, tax, or financial advice.

Switzerland is a relatively friendly environment for freelancers and the self-employed. The main bureaucratic steps are registering with the AVS compensation fund and setting up your business accounting.

Registering with AVS

Within 3 months of starting self-employment, register with your cantonal AVS compensation fund (Ausgleichskasse). You'll pay both employer and employee social security contributions — typically 9.7% of income plus health insurance.

VAT registration

If your annual turnover exceeds CHF 100,000, you must register for VAT (MWST). The standard rate is 8.1%. Register at mwst.admin.ch. Below CHF 100,000 turnover, VAT registration is optional.

Sole trader vs. GmbH

Most freelancers start as sole traders (Einzelunternehmen) — no incorporation needed, just AVS registration. If your income is high and you want limited liability, a GmbH (Swiss LLC) requires CHF 20,000 share capital and notary registration.

What to do next

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