First of all 'hello everybody!' as I am new here.

I tried to find the answer in the previous topics but it seems to be my case is a bit different.

I have a permanent contract with my swiss employee ('B' permit) and also wanted to have an additional income as a sole trader (I need my employer acceptance first which should be fine). As I B permit holder I am not declaring my incomes at the end of each year. The taxes are deducted on a monthly basis.

I have three questions:
1. As soon as I will become a sole trader, should I declare my revenues from my business activity separately from my salary filling the annual list of incomes?

2. Should I open a separate bank account to handle my sole trader activity?

3. Should I change my AVS and pay something in addition (I already have AVS as I am employed)?

I will be grateful for all your suggestions.

In addition to having your employer's approval, you will need to have a work permit which actually allows you to operate as a self-employed person. A standard B permit issued to a non EU citizen allows them to work for a given employer and nothing else!

Good luck with that,

Jim

my B permit is issued for EU members, so it should be fine

Helllooo! Where are you!!!??? Suggestions needed!

Quellensteuer is tax deducted at source. It is only designed for one source of income. When you have two incomes you will have to do your taxes for both at the end of the business year.
Normally your gemeinde will just change your standing and may give you a c permit.
Best to go talk to them and also to a book keeper.
I have a salary which has all the normal deductions and tax, and an property rental income. This is only taxed, no social security, etc.
D

Thank you very much for your response.

Even if you are a EU citizen, check that your B permit entitles you to act as self-employed and has not been given for your employment only.

1. Yes, you should declare your income. Though, what do you mean by "acting as a sole trader"? Do you really qualify as a professinal trader? Remember private capital gains are tax free in CH. Therefore: how much can you get tax free and how much are "professional"? That's where it starts to be interesting...

2. Not necessarily but as a self-employed, you shall provide the tax authority with the details of your income, costs and assets, therefore it is probably easier for you to manage a separate account.

3. Yes, you have to announce yourself as having a self-employed activity to the AVS. You will have to pay it all by yourself (no employer there...), therefore it can be as high as 10.1%...

If I remember correctly the rules in GE, you will remain at source for your employment and you shall file a tax return only for your self-employed activity and wealth.

Rgds

Hello,

I am struggling through the same situation now. I was wondering how you got on and whether you can offer any advice directly to me? I have received some advice of late and I am not sure it was good!

Many thanks if anyone can help

Chief

Okay

So this is what I found so far over different threads of this forum :

1) you can invoice your customers without having company registered.

2) you have to put that on income side in tax declaration .

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Questions open :

1) Can you deduct costs of gaining income (eg.travel costs,hotel stay , PC) without having einzelfirma ?


2) Can I subcontract someone (outside of Switzerland) to execute activity while transfering costs to myself (salaried contractor engagment) ?
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In Einzelfirma/GMbH case

1) Can I subcontract 3rd party company which is outside of my business scope to perform some activities (imagine IT company as general execution for entire infrastructure - which requires elektrical,other parties). Just example. Can 3rd that be from outside of CH ?

2) In einzelfirma win is direct salary of owner - in GMbH it's not - you pay yourself salary.

So can I have unsalaried person executing some work for me - eg. my wife - while actually she would not be working for me - just executing tasks - but these may involve travel and as such - can I put them on my books ?

Do I need permission from my employeer while I perform non salaried activities ?

Working for corporation - is competetive operation considered in scope of local branch office operations (eg. mainly financial investment company that doesn't sell anything but all thru partners) - while actually I perfrom educational services (it's competetive operations in scope of Corporation which is US based but not local Swiss office)?

Thanks in advance

hoover