Starting as Self-Employed in Switzerland: The 2025 Guide
Are you considering going self-employed in Switzerland? Here are the key steps to start your activity legally.
1. Choose Your Legal Status
Sole Proprietorship (Individual Enterprise)
- Ideal for: freelancers, consultants, artisans
- Minimum capital: CHF 0
- Liability: unlimited (personal assets engaged)
- Registration: AVS fund + commercial register (optional if turnover < CHF 100,000)
LLC (Limited Liability Company)
- Ideal for: projects with partners, need to limit liability
- Minimum capital: CHF 20,000
- Liability: limited to share capital
- Registration: mandatory in commercial register
2. Register with the AVS Fund
Mandatory procedure within 3 months following the start of activity.
Documents to provide:
- Self-employed registration form
- Proof of activity (client contracts, invoices)
- Work permit (if non-Swiss)
AVS/AI/APG contributions: approximately 10% of net income.
3. Accounting Obligations
Keeping Accounts
- Sole proprietorship: simplified accounting possible if turnover < CHF 500,000
- LLC: double-entry bookkeeping mandatory
ToBill simplifies your accounting:
- Automatic recording of receipts and expenses
- Direct export to your fiduciary
- Dashboard to manage your activity
4. Mandatory and Optional Insurance
Mandatory
- Health insurance (LaMal)
- Occupational pension (LPP) if employees
Strongly Recommended
- Loss of earnings insurance (IJM)
- Professional liability insurance
- Legal protection
5. Tax Declaration
Concerned Taxes
- Direct federal tax
- Cantonal and municipal tax
- VAT (if turnover > CHF 100,000)
With ToBill:
- Export all your financial data in one click
- Real-time estimation of your tax burden
- Simplified preparation of your declaration
Launch Checklist
- Choose legal status
- Register with AVS fund
- Open professional bank account
- Subscribe to mandatory insurance
- Set up invoicing system (ToBill!)
- Register for VAT (if necessary)
- Declare start of activity to tax office
Launch confidently with ToBill: 10-day free trial, no credit card required.