Possible statuses
Sole proprietorship (simplest):
- No minimum capital
- Unlimited liability on personal assets
- Simplified accounting up to CHF 500,000 revenue
- VAT mandatory from CHF 100,000 revenue
- Commercial register registration if revenue > CHF 100,000
LLC (GmbH):
- Minimum capital CHF 20,000
- Limited liability
- Setup costs CHF 1,500-3,000
- Recommended from CHF 200-300K projected revenue
Corporation (AG):
- Minimum capital CHF 100,000 (CHF 50,000 paid-in)
- Possible shareholder anonymity
- Setup costs CHF 3,000-5,000
- For ambitious projects + multiple partners
AHV recognition
Crucial and mandatory step: be recognised as self-employed by the AHV compensation fund.
Criteria:
- 3-5 different clients in 1st year
- Assumed entrepreneurial risk
- Own premises and equipment
- Autonomous invoicing
Without this status, tax can reclassify as disguised employment (heavy sanction).
Social contributions
- AHV / IV / EO: 10% of net profit (10.1% in 2026)
- BVG: optional for self-employed, strongly recommended
- UVG (accident): optional, to subscribe
- APG maternity: automatic
- Family allowances: by canton
- Total: ~12-15% vs 11% for employee (but employee's employer pays half)
Taxation
- Net profit taxed as ordinary income
- VAT: 8.1% standard (2026 rate), 2.6% reduced, 3.8% accommodation
- Self-employed pillar 3a: up to 20% of net income, max CHF 35,280/year (vs 7,056 for employees)
- Accounting: Bexio, Klara, or external accountant (CHF 1,500-5,000/year)
Pricing
Average daily rate (ADR) indicative 2026:
- Junior consultant: CHF 600-900/day
- Mid consultant: CHF 900-1,200/day
- Senior consultant: CHF 1,200-1,800/day
- Sharp expert: CHF 1,500-2,500/day
- C-level interim: CHF 2,000-4,000/day
Calculation: your target annual salary / 180 billable days = minimum ADR.
Tips to start
- Start part-time: less risk, soft transition
- 3-5 clients in 1st year: AHV legal security
- Chartered accountant: CHF 2,000-4,000/year, obvious ROI
- Network: 80% of assignments come from word-of-mouth
- LinkedIn premium: +30% visibility
- Cash reserve: minimum 6 months of expenses
- Fluent English: essential for international clients
