Running Multiple Freelance Businesses in Switzerland: Your 2026 Roadmap

Welcome to the world of portfolio freelancing—where multiple income streams promise financial stability and creative freedom, but also bring complexity that can quickly become overwhelming.

Here's the good news: thousands of Swiss freelancers successfully manage multiple businesses. The difference between those who thrive and those who struggle? They understand the regulatory landscape and build smart systems from day one.

This guide walks you through everything you need to know in 2025—from critical Swiss regulations that catch most people off guard to the tools that'll keep you organized and sane.

Even though neither business alone hits the CHF 100,000 VAT threshold, you're required to register for VAT because your total exceeds it.

This combined calculation applies to:

• VAT registration (CHF 100,000 threshold)
• Commercial register entry (often CHF 100,000, varies by canton)
• Accounting requirements (CHF 500,000 for full vs. summary accounts)
• Social security contributions (AVS/AI/APG)

Missing this rule leads to compliance issues, penalties, and headaches with tax authorities. Don't let it catch you off guard.

This becomes easier when you have multiple income streams. Your consulting clients, course students, and e-commerce customers all count toward demonstrating that you're running real businesses, not just avoiding employee status for a single company.

When to consider separate legal entities:

If one business involves significant liability risk (e.g., you're manufacturing products), you might form a GmbH for that venture while keeping your service businesses as a sole proprietorship. This provides legal protection where you need it most.

Similarly, if you're partnering with someone on one venture but running others solo, you'll need a partnership structure (Kollektivgesellschaft or Kommanditgesellschaft) for the joint venture.

For most portfolio freelancers, though? One Einzelfirma with multiple activities hits the sweet spot of simplicity and flexibility.

Commercial Register

You must register with the cantonal commercial register if:

• Your annual turnover exceeds CHF 100,000, OR
• You operate a commercial enterprise (Handelsgewerbe) requiring registry per Swiss law

Cost varies by canton but typically runs CHF 150-300 for initial registration, plus annual fees of CHF 100-200.

Use ZEFIX to check if your desired business name is available, then register through EasyGov.ch, which streamlines the process across cantons.

VAT Registration

As of January 1, 2025, the VAT registration threshold remains CHF 100,000 in combined annual turnover.

Once you exceed this threshold, you must register within 30 days. You can also voluntarily register below the threshold if advantageous (e.g., if you have significant VAT-eligible business expenses to reclaim).

The 2025 VAT Act now allows annual reporting for businesses with turnover under CHF 5 million and tax liability under CHF 100,000—a welcome simplification for many freelancers.

Register through the Federal Tax Administration's portal or EasyGov.ch.

Social Security (AVS/AI/APG)

Report to your cantonal social security office if annual self-employment income exceeds CHF 2,300. You'll pay contributions on your combined net income from all business activities.

2025 contribution rates:

• 10% on net income above CHF 58,800
• Sliding scale (7.8%-10%) on net income between CHF 9,900-58,800
• Minimum CHF 514/year below CHF 9,900

These contributions are fully deductible from your income tax, which softens the blow.

Industry-Specific Licenses

Some activities require special permits regardless of turnover:

• Food handling (Gastgewerbe permit)
• Financial services
• Healthcare and therapy
• Construction trades
• Private education

Check with your cantonal Amt für Wirtschaft or Département de l'économie to confirm requirements for your specific activities.

Income Tax Structure

Federal tax: Capped at 11.5% on the highest income bracket

Cantonal and municipal taxes: Vary dramatically. Total effective rates range from roughly 20% in low-tax cantons like Zug to 35%+ in higher-tax areas like Geneva or Basel-Stadt.

Where you establish your tax residence genuinely matters. If you're mobile and just starting out, research cantonal rates before deciding where to base yourself.

Deductions That Actually Save You Money

Social security contributions (AVS/AI/APG): Fully deductible from taxable income

Pillar 3a pension contributions: Self-employed individuals without a second pillar can deduct up to 20% of net income, capped at CHF 36,288 in 2025. This is one of your most powerful tax optimization tools.

Business expenses: All ordinary and necessary business costs are deductible:

• Home office (proportional rent and utilities)
• Equipment and software
• Professional development and training
• Marketing and advertising
• Professional services (accountant, lawyer)
• Business travel and meals (with limitations)
• Telecommunications

Keep meticulous records. The tax authorities can and do audit, and you'll need to justify every deduction.

Filing Timeline

The Swiss tax year runs January 1 to December 31. Since 2024, all cantons accept electronic filing.

Standard deadlines: March 31 of the following year, though this varies by canton

Extensions: Usually granted automatically to September 30 or later if you request one or file through a tax professional

File a single personal tax return reporting combined income from all business activities. You'll break down income and expenses by business type but submit one consolidated return.

What You Actually Need

Whatever platform you choose, prioritize these features:

• QR-invoice generation: Non-negotiable in 2025 Switzerland
• Multi-currency support: If you work with international clients
• Swiss VAT rates and reporting: Saves hours during tax season
• Bank integration: Automatic transaction import
• Mobile access: Capture receipts and check finances on the go
• Project/category tagging: Essential for tracking multiple businesses

Test the software with real transactions before committing. Most offer free trials—use them.

Magic Heidi stands out for portfolio freelancers with its Swiss-first design, AI-powered expense scanning, and ability to tag transactions by business while maintaining unified accounting. At CHF 25/month, it delivers the best quality-to-price ratio. Try it free for 14 days.

Separate Your Money

Open a dedicated business bank account. If you're running distinct businesses that you might one day separate legally, consider multiple business accounts—but a single account with rigorous categorization also works.

Never, ever mix personal and business finances. That cup of coffee isn't a business expense just because you thought about work while drinking it. The tax authorities will spot this and it damages your credibility during any audit.

Track Everything Immediately

Don't let receipts pile up. When you buy something for a business:

1. Snap a photo with your accounting app
2. Tag it with business/category
3. Store the physical receipt for 10 years (Swiss requirement)

The 30 seconds this takes now saves hours of reconstruction later.

Set Aside Tax Money

Without an employer withholding taxes, you're responsible for setting aside money for your tax bill. A simple approach:

Calculate roughly 30-35% of your net profit and transfer it monthly to a separate savings account. Adjust based on your actual effective tax rate plus AVS contributions.

This prevents the nasty surprise of owing CHF 25,000 you don't have when your tax bill arrives.

Monthly Financial Review

Block 2-3 hours at month-end to:

• Reconcile bank accounts
• Review profit/loss by business
• Update forecast for remaining year
• Check you're on track for quarterly VAT (if applicable)
• Adjust estimated tax savings if needed

This ritual keeps you informed and prevents problems from snowballing. Consider it as mandatory as client work—because it is.

The 60/30/10 Framework

Consider allocating your working time roughly:

60% - Primary revenue generator: Your main business that produces most income gets the majority of your focus

30% - Secondary business: Significant attention but not the priority

10% - Third business/experiments: Limited time for growth projects or testing new ideas

This prevents the trap of spreading yourself equally across ventures and making zero meaningful progress anywhere.

Time Blocking by Business

Dedicate specific days or time blocks to each business rather than constantly context-switching.

Example schedule:

• Monday and Tuesday: Consulting clients
• Wednesday: Course content creation
• Thursday and Friday: Design projects
• Friday afternoon: Admin for all businesses

Your brain works better with focus blocks than ping-ponging between completely different types of work every hour.

Automation and Tools That Actually Help

Project management: Notion or Trello for organizing tasks across businesses. One workspace, separate boards per business.

Time tracking: Toggl Track or Harvest if you bill hourly or want to understand where time actually goes. The data reveals which businesses consume disproportionate time relative to revenue.

Communication: Gmail with labels/filters per business keeps email organized. Calendly eliminates scheduling back-and-forth. Loom lets you send video updates rather than endless email explanations.

Client management: For multiple businesses, consider a simple CRM like HubSpot's free tier or build a Notion database tracking all clients, projects, and status across ventures.

The key: integrate tools rather than maintaining completely separate systems. Your accounting software, project manager, and time tracker should talk to each other or at least share consistent categorization.

Knowing When to Say No

More businesses don't equal more success if you're overextended. Warning signs you're at capacity:

• Missing deadlines regularly
• Quality of work declining
• Constantly feeling behind
• No time for marketing/business development
• Personal relationships suffering

When you hit these, you have three options: automate more, outsource tasks, or shut down the lowest-performing business. All are valid. The invalid choice is pushing through burnout until something breaks.

When to Get Professional Help

You don't need to figure everything out alone.

Consult an accountant if:

• Combined turnover exceeds CHF 200,000
• You're approaching the threshold for full accounting (CHF 500,000)
• You have complex international clients or expenses
• You're considering changing legal structure
• You simply hate bookkeeping and it's not getting done

Find a Treuhänder through:

• EXPERTsuisse (professional association)
• Your cantonal chamber of commerce
• Referrals from other freelancers in your network

Get legal advice when:

• Setting up partnerships or corporations
• Drafting contracts for complex projects
• Facing regulatory questions in specialized industries
• Dealing with client disputes

The cost of professional guidance is almost always less than the cost of fixing mistakes later.