Industry
Becoming self-employed as a consultant or freelancer
Classic freelancing or specialised consulting is the most common form of self-employment – but the AHV compensation office scrutinises recognition more strictly than many think.
Legal form
Sole proprietorship up to roughly CHF 150,000 turnover. LLC for higher turnover, liability risk, a team, or client requirements (banks, pharma and public administration often require a legal entity).
Capital need
Barely any – but 3–6 months of living costs as a reserve.
Regulation
What you need to know
AHV recognition
At least 3 independent clients, own market presence, own risk – otherwise reclassified as employment. Apply via your canton's compensation office.
Professional liability insurance
Practically mandatory for IT, tax and legal consulting (CHF 300 – 1,500 per year for CHF 1–5 million cover).
Revised Data Protection Act
If you process personal data (client data of your customers): a data-processing agreement is required.
Non-compete clause
Check the clauses in your last employment contract – often the biggest brake for the newly self-employed.
Cost blocks
Where the money goes
Social contributions
Self-employed: about 10% of net income for AHV/IV/EO; pension fund and daily sickness benefits are voluntary.
Bookkeeping
Simple sole proprietorship: CHF 500 – 1,500/year with a fiduciary. LLC from CHF 2,000/year.
Software & tools
CRM, bookkeeping, time tracking, signature: CHF 100–300/month.
VAT & tax
Tax specifics
VAT liability from CHF 100,000 turnover. Voluntary registration is often worthwhile for input tax deduction. Consulting services abroad (B2B) are VAT-exempt.
Practical tips
What experienced founders do differently
- If you work for the same client for more than 12 months, the AHV looks closely – actively rotate clients.
- Don't set your hourly rate like an employee's wage – rule of thumb: desired net income × 1.8 to 2.2.
- Don't forget pillar 3a – self-employed people without a pension fund may pay in up to 20% of net income (max. CHF 36,288 / 2026).