Structure & legal steps

Small guide for the self-employed 2026

Everything you need to know to launch your sole proprietorship in the canton of Fribourg: status, company name, social charges, insurance, VAT, accounting and taxes.

Download the guide as a PDF (A5, in French) →

Contents

  1. Self-employed status
  2. The company name
  3. Registering in the commercial register
  4. Regulated activities
  5. Social charges · 1st pillar
  6. Social insurance · 2nd and 3rd pillars
  7. Optional insurance
  8. VAT
  9. Accounting
  10. Taxes

Amounts and rates valid for 2026

Thresholds, contribution rates and deduction ceilings are reviewed every year by the Confederation. Check them before making any decision, or ask us during an advisory meeting.

01

Self-employed status

What the status involves

  • You are free to make your own business decisions.
  • The profits are yours, but you bear the costs and any losses.
  • You are required to work for several clients.
  • You can hire staff, but you cannot take on partners.
  • You use your own infrastructure: premises, equipment, address.

Did you know?

If you only work for a single client, you may be refused self-employed status: this implies a relationship of subordination. In that case, the client may be considered your employer and become liable for social charges.

Who grants the status

In most cases, it is the OASI compensation fund that assesses the application and decides whether to grant you self-employed status. The form AF08 can be found on the website of the canton of Fribourg's OASI fund, ecasfr.ch.

You can also contact:

  • Outside Veveyse and Gruyère: the inter-professional OASI fund of the Fédération des Entreprises Romandes (CIFA).
  • Veveyse and Gruyère: the inter-professional fund FER CIGA.
  • A professional fund, depending on your sector of activity.
  • Construction and industry: SUVA.

Did you know?

  • Registering in the commercial register does not grant self-employed status. You must have started your activity and have at least three direct clients.
  • You only pay social contributions (OASI, DI, IC) from an annual net income of CHF 2,500.
  • It is possible to work as an employee alongside a self-employed activity.
02

The company name

The name of your sole proprietorship

  • The name must include your surname. You can add any extra words you like.
  • It must not suggest that you carry out an activity unrelated to your purpose. The name of your hair salon must not suggest that you sell vegetables.

Be careful

Your company name must still be available. To check: Zefix.ch (company register), Swizzonic.ch (domain name), Swissreg (Swiss trademark register) and Wipo.int (international trademarks).

Did you know?

You can choose a different name for your website, but your official name (your company name) must appear on documents such as contracts and invoices.

03

Registering in the commercial register

Why register?

Registration in the commercial register is optional for businesses generating less than CHF 100,000 in turnover per year. Registering anyway offers three advantages:

  • Proving your existence to customers or suppliers, as every entry is listed on Zefix.ch.
  • Obtaining a business identification number (UID), which may be required by foreign suppliers and is needed for VAT registration.
  • Being able to open a business account with banks.

Did you know?

Registering in the commercial register or reserving a domain name does not give automatic protection of trade names as trademarks.

04

Regulated activities

Do you need a licence?

A profession is regulated when, under legislative, regulatory or administrative provisions, it requires specific professional qualifications. This is the case, for example, in healthcare, education or the legal field.

For many professions, regulation is based on cantonal law. Some professions, however, are regulated by federal law.

Where to check

The list of regulated professions and activities in Switzerland is available on the website of the State Secretariat for Education, Research and Innovation (SERI), with information notes for each profession.

05

Social charges · 1st pillar

OASI, DI and IC

All self-employed people pay social charges, calculated on their determining net income (the profit): old-age and survivors' insurance (OASI), disability insurance (DI) and income compensation (IC).

Less than CHF 10,100 profit

Flat-rate contribution of CHF 530 per year.

From CHF 10,100 to 60,500

Contribution calculated as a percentage of profit: sliding rate between 5,371 % et 10 %.

Above CHF 60,500

Rate capped at 10,0 %: OASI 8.1%, DI 1.4%, IC 0.5%.

Did you know?

The self-employed do not contribute to unemployment insurance and, in principle, are not entitled to it if their business is no longer viable. To be entitled to benefits, you must have contributed to unemployment insurance for at least 12 months as an employee, during the 2 years preceding the period of unemployment.

06

Social insurance · 2nd and 3rd pillars

The 2nd pillar

Occupational pension provision is optional for the self-employed. It is, however, possible to join the same pension fund as your employees. You can also insure yourself with:

  • your , professional association, if it has a pension fund;
  • de la multi-employer occupational pension fund;
  • the substitute pension institution.

Taking out a 2nd pillar is particularly worthwhile if your income is high: the maximum deductible amount is 25 % of insurable OASI income, with a maximum salary limit of CHF 907,200.

Did you know?

As a self-employed person, you insure the income you expect to earn, unlike employees whose pay is known in advance. There is generally no subsequent adjustment if your actual income differs from what you declared. You can take out a 2nd and a 3rd pillar.

Cash withdrawal of the 2nd pillar

You can request a withdrawal from your 2nd pillar to launch your self-employed business. The request must first be approved by the pension fund. Two conditions: you must be self-employed and no longer subject to compulsory occupational pension provision.

Did you know?

  • If you are also employed alongside your self-employed activity, you are not entitled to a cash payment.
  • When closing a vested benefits account, the entire balance must be withdrawn. If you are married, your spouse must approve the withdrawal.

Be careful

The more your self-employed activity uses up the capital of your 2nd pillar, the less you will have available at retirement.

The 3rd pillar

The 3rd pillar is a savings account with a bank or insurer, plus death and disability cover. There are two types:

  • Pillar 3a: linked to retirement age. Savings can be withdrawn at the earliest five years before the statutory retirement age, except under special conditions.
  • Pillar 3b: optional, any amount, can be withdrawn at any time without a specific reason.

Paying into pillar 3a is tax-efficient: a self-employed person can deduct up to 20 % of their net business income, up to a maximum of CHF 36,288 per year.

If you are not yet earning a high income, a 3rd pillar is simpler and just as worthwhile as a 2nd pillar, especially as it can be withdrawn if needed.

Be careful

If you are voluntarily affiliated to a 2nd pillar, the maximum amount you can pay into the 3rd pillar is the same as for an employee, i.e. CHF 7,258 per year.

07

Optional insurance

Liability insurance

Business and professional liability insurance protect your company if you, your staff, your buildings or your products cause damage to third parties. Professional liability is compulsory for certain professions: lawyers, notaries, architects.

Examples of risks covered:

  • A tile falls from your business premises onto a car parked nearby.
  • One of your fitters damages an item in an apartment; the part must be replaced.
  • The machines you supply tend to overheat, increasing the risk of fire.

Did you know?

As part of private liability insurance, some insurers will sometimes cover damage caused in the course of a secondary activity. Remember to ask.

Be careful

There is a wide range of liability insurance. Choose the option suited to the specifics of your activity.

Loss of earnings due to illness or incapacity

Loss of earnings insurance covers inability to work following illness or accident. In the event of incapacity, Swiss disability insurance (DI) and occupational pension provision (BVG/LPP) come into play.

Be careful

In the event of incapacity, DI and BVG/LPP benefits will often not be enough to maintain your standard of living, especially if you do not contribute to the 2nd pillar. Two points to discuss with your insurer: the waiting period (the time between the incapacity being established and daily allowances starting) and the amount of the daily allowance. Together, they determine your premium.

Occupational (UVG/LAA) and non-occupational (NBU/AANP) accidents

For self-employed people with no staff, taking out accident insurance is not compulsory but recommended. The Federal Accident Insurance Act distinguishes two types of accidents: occupational and non-occupational. In the event of an accident, there are two options:

  • Ask your health insurer to cover you for accidents as well.
  • Take out private accident insurance.

It is important to assess the additional cover beyond the UVG/LAA: daily allowances, cover in the event of disability or death.

Did you know?

If you work in a field covered by SUVA (construction, for example), you must take out insurance with it.

08

VAT

Types and rates

VAT is an indirect consumption tax. It is not collected directly by the State: the self-employed charge it to their customers and then pay it over to the Confederation. In Switzerland, there are three rates:

8,1 %

Standard rate

2,6 %

Reduced rate

Basic foodstuffs.

3,8 %

Special rate

Accommodation services.

Did you know?

VAT registration is optional if your annual turnover is below CHF 100,000. It may still be worth registering if:

  • you are a subcontractor or service provider for a VAT-registered company;
  • you provide most of your services abroad;
  • you are not yet generating any turnover, but are entitled to significant input tax deductions.

What if you start during the year?

You are free to start your business whenever you like, and it is often not on 1 January. The start date does, however, affect the VAT registration threshold.

Be careful

The minimum turnover that determines your liability is calculated pro rata to the months elapsed in the calendar year. If you start on 1 July, the threshold is not CHF 100,000 but 6/12 of that amount, i.e. CHF 50,000.

If you generate CHF 50,000 or more by 31 December, you must pay VAT. If you fail to do so, the State will claim the amount due retroactively without you having been able to charge it to your customers: you risk losing several thousand francs.

09

Accounting

What you need to keep

Sole proprietorships with turnover not exceeding CHF 500,000 per year must keep at least simplified accounts, covering only income, expenditure and assets (assets and liabilities).

For simplified accounts, simple tools such as Excel, Banana.ch ou Ezycount.ch work very well. More sophisticated software such as Bexio ou WinBIZ is also available.

Did you know?

Above CHF 500,000 in annual turnover, accounts in accordance with the Code of Obligations (art. 957 et seq. CO) are required: balance sheet, income statement and notes, the latter governed by art. 959c CO. In this case, it is strongly advisable to hire a qualified accountant or use a fiduciary.

10

Taxes

On income and wealth

The self-employed are natural persons. You must therefore declare your business income (salary, profit, interest) in your annual personal tax return, in the canton where you operate.

Which taxes apply to sole proprietorships?

The profits of a sole proprietorship are taxed as income, at the owner's personal tax rate. Private wealth tax is paid on the company's assets.

What is taxed as income?

Total income includes: the salary paid, as well as the profits and interest generated by the business.

What is taxed as wealth?

Wealth means private and business assets, taxed at the personal tax rate. They are subject only to cantonal and municipal taxes.

For information only

This guide summarises the rules and amounts in force in 2026. It does not replace legal, tax or insurance advice tailored to your situation. Thresholds and rates are reviewed every year: check them with the relevant bodies before making any decision.