What is an independent?
Definition and summary of the history of independent status
Self-employed status in Switzerland has a precise definition and unique characteristics. According to the Federal Department of Economic Affairs, a person is considered independent if they work in their own name and on their own account, have a certain autonomy in their work, and themselves assume the economic risk of their activities.
This involves having a company name in the form of a sole proprietorship, managing your own infrastructure, issuing invoices in your name, taking charge of the risk linked to collection as well as calculating VAT. The independent also decides on his organization, his working methods and can subcontract tasks to third parties. It is also characteristic that he works for several clients or principals.
Historically, the independent status in Switzerland has developed in a context of economic flexibility and the promotion of entrepreneurship. Switzerland, known for its stable and business-friendly economic environment, has always encouraged innovation and professional autonomy. Over the years, policies and regulations have evolved to support the self-employed, particularly in terms of social insurance and taxation, recognizing the importance of their contribution to the country's economy.
In Switzerland, self-employed status is not only a way of working but also a philosophy of autonomy and personal responsibility. Freelancers are seen as key drivers of innovation and economic growth. They enjoy great freedom in managing their activities, but must also navigate a complex regulatory and tax environment. This is why it is crucial for Swiss self-employed people to fully understand their obligations and the opportunities available to them, particularly in terms of tax deductions and business management.