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Old 04.02.2021, 17:51
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Re: Freelancing/Einzelfirma/selling handmade products

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Shall I start an Einzelfirma at all when freelancing? Are there any mandatory papers or anything to start an Einzelfirma?
Starting an Einzelfirma (sole proprietorship) is super easy: You bill a costumers, make revenue and sales, and specially profit. The last part distinguishes an Einzelfirma from a hobby or past time.

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Do I need a B permit for it (I have only L permit – for job search). Do I have to pay a monthly fee because of the Einzelfirma? Up to how much annual income is it tax free?
I think you will need to apply for permit B. Conditions are mentioned here:
https://www.kmu.admin.ch/kmu/en/home...s-eu-efta.html

In addition you must register with the your cantons social security administration, and pay at least the minimum contributions.
https://svazurich.ch/unsere-produkte...rwerbende.html

Once you have a turnover of CHF 100k per year must enter the Einzelfirma in the business register. You can also do it voluntarily which might help with acquiring certain goods and/or customers.
https://www.kmu.admin.ch/kmu/en/home...ietorship.html

For income tax: In general every single franc of profit is taxed. You will have to do a simple bookkeeping where you keep track of expenses and sales. At the end of the tax year you will have to do and file a regular tax return and Hilfsblatt A. The profit from your Einzelfirma is taxed as part of your worldwide income.
https://www.zh.ch/de/steuern-finanze...tml#-737372037

Once you have turnover of CHF 100k per year you have to pay VAT. Before that you can do so voluntarily, which might make sense if you have to buy a lot of supplies.
https://www.estv.admin.ch/estv/en/ho...rmationen.html

Once you hit a turnover of CHF 500k you must do regular bookkeeping according on of the approved accounting standards. It can make sense to do this before hit this limit.
https://www.fedlex.admin.ch/eli/cc/2012/812/de
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Last edited by aSwissInTheUS; 04.02.2021 at 18:17.
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