What changes for freelancers, startups and SMEs, and what to do about it.
Self-employed: your minimum AVS contribution rises from CHF 530 to 541 a year on 1 January. Employers: an employee must join the LPP pension plan from an annual salary of CHF 23,040; check small contracts and part-timers with your pension fund.
In your first year, the money coming in feels like yours. Then come AVS advance payments, taxes, and VAT if you are registered, often at the same time.
From your first paid invoice, move a share to a separate account you don't touch. Put your advance payment due dates in your calendar. Our tax and accounting page details what falls due and when.
Since 1 October 2026, the law on the transparency of legal entities is in force and the Swiss transparency register is open. Companies must declare their beneficial owners once, i.e. the people who control them. The deadline ranges from one month to two years depending on the legal form.
For a Sàrl (LLC) or SA: the declaration is made online on EasyGov, free of charge. Check now which deadline applies to your company rather than finding out from a reminder. If partners change later, you will have to declare again.
The Federal Commission for Occupational Pensions recommends that the Federal Council raise the LPP minimum interest rate from 1.25% to 1.75% for 2027. The Federal Council decides this autumn.
The rate applies to your employees' mandatory pension savings: your pension fund pays it, not you directly. When comparing pension funds for your staff, look at what they paid above the minimum in recent years.
In your space, Raj applies each piece of news to your situation: the dates that concern you, pre-filled forms and the legal articles. It's free.
Open my space →Raj is a wézon character: Raj founded his company in Geneva at 26. Commercial register, self-employed AVS, VAT, first employee: he went through every step, sometimes in the wrong order. He helps you avoid his mistakes. Articles and answers come from wézon's guides, checked against official sources.
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