Verified against official sources in Switzerland. AHV-IV, ESTV, KMU Portal, and ZEFIX.
Status: currentKey Numbers
Freelancer compliance at a glance
Legal Structure
Freelancer, what it is and what it means
A complete reference for the Freelancer structure in Switzerland, rights, obligations, and the things that catch founders off guard.
Watch Out
What every Freelancer in Switzerland must handle
These four areas cover the vast majority of compliance obligations. Each has hard deadlines and real penalties for non-compliance.
Unlimited personal liability is real
An Einzelfirma is not legally separate from its owner. A business debt, lawsuit, or insolvency reaches your personal assets including your home, car, and savings. If you carry meaningful liability risk (client work involving advice, errors, or third-party damage), incorporate as GmbH before that risk materialises.
AHV reclassifies fake-freelancers as employees
The cantonal compensation office decides who is genuinely self-employed. Single-client engagements with set hours and reported direction look like employment. Reclassification means your client owes employer contributions retroactively, plus penalties. Diversify clients and document independence.
Voluntary VAT can pay for itself
If your customers are mostly VAT-registered businesses (B2B), voluntary VAT registration lets you reclaim input tax on purchases without effectively raising your prices. For low-volume B2B freelancers with significant business expenses (software, equipment), the maths usually favours registering.
Pillar 3a deduction is your retirement plan
Without a mandatory BVG (Pillar 2), the only meaningful tax-deductible retirement vehicle for a freelancer is Pillar 3a, capped at CHF 35,280 for self-employed without Pillar 2 (2024). Failing to contribute is the largest missed tax saving in freelance Switzerland.
Related hubs
By topic or canton
The Freelancer structure is federal, but topics + canton shape how rules apply.