WERKARA
Articles › Self-employed in 7 steps

Becoming self-employed in 7 steps.

No licence, no capital, no notary: a sole proprietorship starts with the first invoice. What follows is one registration (the Ausgleichskasse above CHF 2 500 a year), two insurances and a folder. The seven steps in the order you do them, what year one costs, and a to-do list for your case.

Published Last updated 6 min read
Painting of a young woman in a denim jacket standing in the open door of a small workshop on a quiet Swiss street, keys in her hand, a cargo bike with a toolbox parked outside
Day one: a key, a bike and a name on the door that is simply your own.
Before we start · In plain words

Becoming self-employed in Switzerland costs nothing and needs no permission. It needs one registration, two insurances and a folder.

There is no business licence, no capital and no notary for a sole proprietorship. You start by sending the first invoice. The state wants only three things afterwards: that you register with the AHV once you earn more than CHF 2 500 a year, that you keep a list of income and expenses, and that you declare it in spring. Everything else — insurance, bank account, name — is for your own protection.

  1. Start as a sole proprietorship.Your own name, no capital, no fee. A GmbH is for later, if ever.
  2. Register with the Ausgleichskasse above CHF 2 500.Three invoices and a form. It takes a few weeks.
  3. Insure the two risks nobody covers for you.Damage at a client’s home, and your own accident.
  4. Keep a list and the receipts.That is the whole bookkeeping under CHF 500 000 turnover.
01 · Three numbers

Zero, 2 500, 100 000.

CHF 0
is what it costs to found a sole proprietorship (Einzelfirma). No capital, no notary, no fee — you start by starting
Gründer Schweiz [1]
CHF 2 500
a year of self-employed side income is the line above which you register with the Ausgleichskasse — the only compulsory step for most taskers
AHV 2.02 [2]
CHF 100 000
a year of turnover before the commercial register and VAT become compulsory. Most side businesses never get there
HRegV · ESTV [5]
02 · The seven steps

In the order you actually do them.

  • 1 · Decide what you sell, and to whomOne sentence: “I assemble furniture and do small repairs for households in Basel.” That sentence decides your name, your insurance and your prices. Several clients, not one — the Ausgleichskasse will ask.
  • 2 · Check the permit lineMost tasks are free. Electricity, gas, driving passengers, child day care at home, security and pesticides need a permit — see Which side jobs need a licence or certificate. Foreign nationals: check your permit in Permits B, C, L, G: who may work on the side.
  • 3 · Choose the form: EinzelfirmaA sole proprietorship under your own family name (“Müller Montagen”) costs nothing, needs no capital and no notary. A GmbH needs CHF 20 000 and fees — for a side business, almost never worth it. [1]
  • 4 · Register with the AusgleichskasseAbove CHF 2 500 a year, fill in the self-employment form of your cantonal Ausgleichskasse with three invoices or quotes, a business card or website. It recognises you, sets provisional contributions (about 10 %, minimum CHF 530) and bills them quarterly. Details in Registering with the Ausgleichskasse. [2] [4]
  • 5 · Insure yourselfBusiness liability (about CHF 300 a year) before the first client; accident cover switched on in your health insurance, or voluntary Suva insurance with a daily allowance; pillar 3a up to CHF 36 288 instead of a pension fund. No unemployment insurance exists for you. [3] [8] [9] [11]
  • 6 · Open an account and a folderA separate bank account (CHF 0–30 a month) and a simple list of income and expenses are all the bookkeeping the law asks under CHF 500 000. Keep every receipt ten years. Invoices and VAT in Freelancing basics: invoices, VAT, bookkeeping. [7]
  • 7 · Register only what is compulsoryCommercial register and VAT: only from CHF 100 000 turnover a year — both optional below. Tell your tax office in spring with the self-employment sheet. Then work. [5] [6]
03 · What applies to me?

Three questions, your to-do list.

04 · Costs, timing, trade-offs

What year one costs, and what you give up.

Year one, minimumBusiness liability CHF 300, tools and a website CHF 300–800, bank account CHF 0–360, AHV minimum CHF 530. About CHF 1 200–2 000 — most of it deductible.
TimingYou may start the day you decide. The Ausgleichskasse takes a few weeks to recognise you; contributions run from your first invoice, so register in the first months, not after a year.
What you loseUnemployment insurance, the employer’s half of AHV, automatic accident cover, paid holidays, notice periods. What you gain is the whole rate and the choice of clients.

Employed or self-employed — the criteria the Ausgleichskasse uses: Employed or self-employed?. The federal online counter for registrations: EasyGov [10].

05 · Questions people ask

Short answers.

How do I become self-employed in Switzerland?

Decide what you sell, check the permit line, trade as a sole proprietorship under your own name, register with your cantonal Ausgleichskasse once self-employed income passes CHF 2 500 a year, insure yourself (business liability, accident cover, pillar 3a), open a separate account with a simple income-and-expense list, and register in the commercial register and for VAT only from CHF 100 000 turnover.

Do I need a GmbH?

Almost never for a side business. A sole proprietorship (Einzelfirma) costs nothing and needs no capital; a GmbH needs CHF 20 000 plus notary and register fees. Consider a GmbH only when liability risk or partners make it worth it.

Do I need to register in the commercial register?

Only from CHF 100 000 turnover a year. Below that the entry is voluntary — about CHF 120 — and sometimes useful for credibility.

When do I need VAT?

From CHF 100 000 turnover a year. Below that you write invoices without VAT and may register voluntarily.

What does the Ausgleichskasse need from me?

The self-employment form with evidence that you work for several clients at your own risk: invoices or quotes, contracts, a business card or website, any investments. Details in the Ausgleichskasse guide.

Painting of an IT helper setting up a laptop for an older woman at her kitchen table

Every task. One app.

Werkara connects people who need help around the house with verified taskers nearby. Register in a few minutes and get your first task this week.

Become a tasker
References

Where the rules come from.

  1. [1]
    Gründer Schweiz — Einzelfirma gründen — no capital, no fees to found; the firm name must contain your family name; commercial register from CHF 100 000 turnover (about CHF 120); typical costs. www.xn--grnder-schweiz-hsb.ch
  2. [2]
    AHV/IV information centre — Merkblatt 2.02 — contributions of the self-employed 2026: 10 % (sliding scale from 5.371 % under CHF 60 500), minimum CHF 530; side income up to CHF 2 500 only on request. www.ahv-iv.ch
  3. [3]
    AHV/IV information centre — Merkblatt 2.09 — the self-employed: no unemployment insurance, accident insurance voluntary. www.ahv-iv.ch
  4. [4]
    Ausgleichskasse Basel-Stadt — Selbständige — criteria for recognition (own name, own risk, several clients, investments) and the documents to submit. ak-bs.ch
  5. [5]
    Swiss Confederation — Commercial Register Ordinance (HRegV), Art. 36 — registration compulsory for sole proprietorships from CHF 100 000 turnover. www.fedlex.admin.ch
  6. [6]
    Federal Tax Administration (ESTV) — MWST-Steuerpflicht — VAT registration from CHF 100 000 turnover a year. www.estv.admin.ch
  7. [7]
    Swiss Confederation — Code of Obligations (OR), Art. 957 — simplified bookkeeping under CHF 500 000 turnover. www.fedlex.admin.ch
  8. [8]
    Suva — Unternehmerversicherung — voluntary accident insurance for the self-employed. www.suva.ch
  9. [9]
    finpension — Pillar 3a 2026 — 20 % of net income up to CHF 36 288 without a pension fund. finpension.ch
  10. [10]
    EasyGov — EasyGov.swiss — the federal online counter for founding and registering a business. www.easygov.swiss
  11. [11]
    Gryps — Betriebshaftpflicht — business liability for a small service business from about CHF 300 a year. www.gryps.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. This page is general information, not legal or tax advice — your cantonal Ausgleichskasse and tax office give binding answers.