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Old 14.08.2020, 11:56
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IT Contracting / Freelance - Sole proprietorship or GmbH

Hi there

EU citizen here and in the process of relocating to CH.

I am a software developer by profession - for the past few years have worked various short-term contract roles in the UK and DE.

Most recently I have been resident in Germany, and worked selbständig as a Freiberufler, which has been relatively free of bureaucracy.

Following my move to Switzerland, I hope to keep 1-2 existing (UK based) clients, on a remote basis, for the next 4-5 months, after which I will look to take on work with Swiss clients.

From my research so far, there are two options available to me - one is to be self-employed (establishing an Einzelfirma), and the other is to establish a GmbH and work through that.

In setting up an Einzelfirma, I believe the main challenge may be to convince the SVA of my independent status. However, it otherwise seems fairly straightforward., However, perhaps a GmbH is preferable to potential clients in CH.

So, my questions in brief, when comparing the Einzelfirma vs GmbH route
- Are there any significant financial/tax benefits one way or another?
- Would potential future Swiss clients have a preference one way or another? (Or indeed, would I generally be required to work instead via their preferred payroll company)

Many thanks for help and advice.
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