Starting out & self-employment
Sole proprietorship or LLC: which is right for you?
Sole proprietorship vs. GmbH in Switzerland — compare liability, taxes, social security, and setup costs to make the right choice for your business.
Everything Swiss self-employed need to know about their accounting
24 articles on VAT, accounting obligations, annual financial statements, and self-employment — no jargon, with practical calculation examples.
Topics
- VATVAT liability, net tax rate, filing and reverse-charge tax — explained clearly for Swiss sole proprietorships, with real calculation examples.6 articles
- Starting out & self-employmentFrom registering with the AHV through insurance to your first invoice: every step into self-employment as a Swiss sole proprietorship, without detours.3 articles
- BookkeepingAccounting obligations, single-entry vs. double-entry bookkeeping, keeping receipts correctly, and meeting the requirements of Swiss record-keeping law.2 articles
- Booking casesHow to correctly book depreciation, private-use portions, foreign currencies, payment fees, and the trickier edge cases in simple bookkeeping.5 articles
- Annual financial statement & taxesFrom the annual financial statement to the tax return: what to check, accrue, and file — with worked examples for Swiss sole proprietorships.2 articles
- InvoicingCreating a Swiss QR-invoice, meeting mandatory disclosures, setting payment terms, and knowing your legal options when a customer doesn’t pay.5 articles
- Special casesAssociations, foundations, online shops, and side income: bookkeeping outside the standard case — which rules apply and what to watch out for.1 article
Most read
Special cases
Bookkeeping for associations: simple or double-entry?
Which accounting rules apply to Swiss associations? Revenue threshold, legal form, and practical implementation — with clarity on when simple bookkeeping is sufficient.
VAT
VAT-exempt vs. zero-rated: the difference
Exempt from VAT or excluded from VAT — two terms that sound similar but have very different consequences for your Swiss sole proprietorship. Learn what applies to your industry.
Booking cases
Depreciation in simple accounting
How sole proprietorships in Switzerland handle depreciation correctly — straight-line vs. declining-balance, useful life tables, and practical examples for your tax return.
Bookkeeping
Keeping receipts: 10 years, but how exactly?
Swiss law requires keeping business records for 10 years. Here's what that means in practice — which receipts to keep, whether digital copies are sufficient, and how to organize your archive.
Annual financial statement & taxes
Filling out the tax return as a sole proprietorship
How to complete your tax return as a Swiss sole proprietor — which forms you need, which attachments are required, and how to avoid common mistakes.
Recently published
Starting out & self-employment
Sole proprietorship or LLC: which is right for you?
Sole proprietorship vs. GmbH in Switzerland — compare liability, taxes, social security, and setup costs to make the right choice for your business.
Booking cases
Correctly calculating private use of a business vehicle
If you use your car for both business and private purposes, you must separate the costs. Here's the correct calculation of the private share — flat rate or logbook method.
Special cases
Bookkeeping for associations: simple or double-entry?
Which accounting rules apply to Swiss associations? Revenue threshold, legal form, and practical implementation — with clarity on when simple bookkeeping is sufficient.
VAT
Reverse charge VAT: tax on services from abroad
If you buy services from abroad as a Swiss sole proprietor, you may have to pay VAT on them. This is called reverse charge VAT — and it surprises many who become VAT-registered for the first time.
VAT
VAT-exempt vs. zero-rated: the difference
Exempt from VAT or excluded from VAT — two terms that sound similar but have very different consequences for your Swiss sole proprietorship. Learn what applies to your industry.
Invoicing
Creating quotes: structure, binding nature, conversion
How to create professional quotes as a sole proprietor in Switzerland — from structure and binding periods to converting quotes into invoices. With practical tips for your daily work.
Booking cases
Recording private withdrawals and contributions correctly
What are private withdrawals and contributions, and how do you record them correctly in your sole proprietorship's accounts? With practical examples for your bookkeeping.
Booking cases
Depreciation in simple accounting
How sole proprietorships in Switzerland handle depreciation correctly — straight-line vs. declining-balance, useful life tables, and practical examples for your tax return.
Bookkeeping
Keeping receipts: 10 years, but how exactly?
Swiss law requires keeping business records for 10 years. Here's what that means in practice — which receipts to keep, whether digital copies are sufficient, and how to organize your archive.