Switzerland - Tax Guide for Freelance Contractors
Welcome to our guide to Swiss taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in Switzerland.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Switzerland. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Switzerland.
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Swiss Income Tax
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Swiss Social Security
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Swiss Visas and Work Permits
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Umbrella and Contract Management Services in Switzerland
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Download our Swiss Taxation Factsheet
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Contact our Swiss Tax Consultants
Nationals of the EU-17(Germany; Austria; Belgium; Cyprus; Denmark; Spain; Finland; France; Greece; Iceland; Italy; Ireland; Liechtenstein; Luxembourg; Malta; Norway; Netherlands; Portugal; United Kingdom; Sweden) and of EFTA(Iceland, Liechtenstein, Norway) benefit from the complete free movement of persons since the 1 st June 2007. The following countries beneficit from the complete free movement of persons since the 1 st May 2011 : Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovenia, Slovak Republic. Nationals of these countries must hold a work permit to be able to work in Switzerland.
Nationals of Bulgaria and Romania - further to the agreement on free movement of persons entered into force on 1 June 2009, citizens of Bulgaria and Romania may enter Switzerland without a visa and stay for up to three months. For longer stays, a temporary residence permit or standard residence permit is always required, and applications have to be made to the competent cantonal migration authority. A valid passport or identity card is always sufficient for entry.
To obtain a work permit:
- An employer in Switzerland must announce to the competent authority the activity for a short period (three consecutive months or 90 days per calendar year) of the nationals of the former EU Member states,
- The Nationals of the former EU Members States intending to work in Switzerland for more than 90 days are required to obtain a work permit for the length of their stay. The approval of the commune of residency must be obtained to make the request.
- For jobseekers from the new EU Member States, the application for a work permit must be made by the employer to the competent authority.
Other Nationals will require a work permit, which has to be obtained by the employer upon presentation of all the requested documents, including the proofs that researches have been made in the various EU and AELE countries as well as on the EURES website.