Hi
My wife is thinking about setting up a catering service which would be run from our apartment in Winterthur. Is this classed as self-employment; if so what paper work would she need to complete and what are the tax implications.

Any advice would be greatly appriciated.

Many thanks in advance.
Kam

Located in UK and catering in Winterthur?

Self-employed: You are when the social-security authorities recognize you as such.

Taxes: Profits are taxed as income.

Sorry, just realised i've not updated my profile since we moved here. We're B permit holders and live in Winterthur

For what it is worth at home you are not allowed set up a catering business easily in your own kitchen... health inspection laws make it tricky . But maybe that is easier here? Maybe you need to check that out?

No, it is possible. We started our online cheese shop from home but we did convert a room in the cellar (we also do catering). It may be more tricky from a kitchen in an apartment though. If you are renting you should also get permission from the landlord.