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Freelancing on a B permit.

EU/EFTA citizens may freelance on a B permit from day one and prove it at renewal; third-country nationals need cantonal approval unless they came as family members. The set-up — Ausgleichskasse, ordinary tax return, three insurances, pillar 3a — and a check for your case.

Published Last updated 5 min read
Painting of a young man with a laptop bag walking across a stone bridge over a wide green river in a Swiss city, old houses with red roofs and a cathedral tower on the far bank
Across the bridge to the first client — with a permit that, for most Europeans, already allows it.
Before we start · In plain words

An EU/EFTA citizen may freelance on a B permit from day one. Anyone else needs the canton’s yes — unless they came as a family member.

Free movement includes working for yourself, so an EU/EFTA B permit is no obstacle to freelancing: you register, you get recognised by the AHV, and at renewal you show that the business pays your bills. For third-country nationals the permit is tied to the job it was issued for, and self-employment is a separate cantonal decision. Below: the three paths, the set-up that is the same for all, and a check for your case.

EU
EU/EFTA passportFree movement includes self-employment. Register at your commune within 14 days, get recognised by the Ausgleichskasse, keep invoices and accounts — that is the proof the migration office wants, now and at every renewal.
Other
Third-country, permit from an employerSelf-employment needs cantonal approval (AIG Art. 19): economic interest, proof of financing and viability. Granted in special cases; a side business beside the job is rarely one of them.
Family
Third-country, family reunificationJoined a Swiss or C-permit partner? You may be self-employed without extra approval (AIG Art. 46). Joined a B-permit partner: approval needed, normally granted.
01 · Three numbers

Five years, zero percent, 36 288.

5 years
is the B permit an EU/EFTA citizen receives on proof of self-employment — and the activity must still pay the bills at renewal
ZH directive [1]
0 %
tax at source on self-employed income. Freelancers on a B permit file an ordinary tax return — like the Swiss
ESTV [6]
CHF 36 288
the most a freelancer without a pension fund may put into pillar 3a in 2026 — 20 % of net income, fully deductible
UBS [7]
02 · My case

Permit and expected income.

03 · The set-up

Six things every B-permit freelancer does once.

  • Sole proprietorship in your own nameNo capital, no notary. The commercial register only from CHF 100 000 turnover — but for an EU/EFTA freelancer a voluntary entry (about CHF 120) is cheap evidence of self-employment for the migration office. [1] [9]
  • The Ausgleichskasse letter is your key documentRegister with three invoices; the recognition letter proves self-employment to the migration office, to clients and to the tax office. Contributions: 10 % of net income, sliding scale below CHF 60 500, minimum CHF 530, billed quarterly. [5]
  • Taxes: a return, not tax at sourceSelf-employed income is never taxed at source. A B-permit freelancer files an ordinary tax return — with the self-employment sheet — and deducts business costs, AHV and pillar 3a like any Swiss freelancer. Employed income beside it is taxed at source and credited. [6]
  • Insurance: three gaps to close yourselfNo unemployment insurance exists for you. Accidents: voluntary Suva/UVG or at least accident cover in your health insurance. Liability: business liability insurance before the first client. Pension: pillar 3a up to CHF 36 288. [7]
  • Renewal: show that it worksAt each permit renewal the migration office checks that your self-employment secures your living: AHV statements, accounts, invoices. Reliance on social assistance can cost the permit. Keep the folder tidy from day one. [1]
  • C permit laterAfter five years (EU/EFTA and some other states) or ten years, with good integration and language, the settlement permit removes every remaining restriction — including the renewal checks. [10]

The seven steps in full: Becoming self-employed in 7 steps. The Ausgleichskasse: Registering with the Ausgleichskasse. Invoices and VAT: Freelancing basics: invoices, VAT, bookkeeping. Every permit letter: Permits B, C, L, G: who may work on the side.

04 · Questions people ask

Short answers.

Can I freelance on a B permit in Switzerland?

EU/EFTA citizens: yes, free movement covers self-employment; prove it at renewal with AHV recognition, invoices and accounts. Third-country nationals with an employer-based B permit: only with cantonal approval under AIG Art. 19. Third-country spouses of Swiss or C-permit holders: yes, without approval.

Do I still pay tax at source as a freelancer?

Not on self-employed income — it is never taxed at source. You file an ordinary tax return with the self-employment sheet. If you also have a salary, that part stays at source and is credited.

What must I register?

Your commune within 14 days (EU/EFTA self-employed), the cantonal Ausgleichskasse as self-employed above CHF 2 500 a year, VAT only from CHF 100 000 turnover, the commercial register only from CHF 100 000 (voluntary below — useful evidence).

Which insurances do I need as a freelancer on a B permit?

Health insurance continues as before; add accident cover or voluntary Suva insurance; take business liability insurance; save in pillar 3a (up to CHF 36 288). There is no unemployment insurance for the self-employed.

Can my self-employment be a reason to lose the permit?

Only if it does not secure your living and you rely on social assistance. A profitable freelance business with proper records is exactly what the renewal asks for.

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References

Where the rules come from.

  1. [1]
    Canton of Zürich, migration office — Directive on the Free Movement Agreement (1 May 2026) — EU/EFTA self-employed: five-year B permit on proof of self-employment (AHV recognition, invoices, accounts); activity must secure a living; checked at renewal. www.zh.ch
  2. [2]
    State Secretariat for Migration (SEM) — Weisungen AIG, chapter 4, section 4.7.2 — self-employment of third-country nationals: cantonal approval, economic interest, financial means. www.sem.admin.ch
  3. [3]
    Swiss Confederation — AIG, Art. 19 (self-employment, third countries), Art. 38 (change of activity), Art. 46 (family members may work employed or self-employed). www.fedlex.admin.ch
  4. [4]
    ch.ch — the Swiss authorities online — Working in Switzerland as a foreign national — self-employed EU/EFTA register within 14 days. www.ch.ch
  5. [5]
    AHV/IV information centre — Merkblatt 2.02 — self-employed contributions 2026: 10 %, sliding scale, minimum CHF 530; recognition letter. www.ahv-iv.ch
  6. [6]
    Federal Tax Administration (ESTV) — Besteuerung an der Quelle — self-employed income is not taxed at source; ordinary assessment applies. www.estv2.admin.ch
  7. [7]
    UBS — Pillar 3a maximum 2026 — CHF 7 258 with a pension fund; 20 % of net income up to CHF 36 288 without. www.ubs.com
  8. [8]
    Federal Tax Administration (ESTV) — MWST-Steuerpflicht — VAT from CHF 100 000 turnover. www.estv.admin.ch
  9. [9]
    EasyGov — EasyGov.swiss — online registrations for new businesses. www.easygov.swiss
  10. [10]
    State Secretariat for Migration (SEM) — Settlement permit C — after five years (EU/EFTA and some states) or ten years, with integration. www.sem.admin.ch

Checked against the sources above on 5 October 2026; figures are for 2026 and change each January. The “last updated” date at the top changes whenever a figure is refreshed. Permit rules are summarised from federal and Zürich sources; practice differs between cantons and the migration office gives binding answers. This page is general information, not legal advice.