Moving to Switzerland.
Guide for EU Freelancers.

Short answer: Yes, if you’re from an EU/EFTA country, you can move to Switzerland and work as a freelancer legally. You will need to get a Swiss residence permit and register as self-employed, but the process is straightforward for EU citizens thanks to freedom of movement.

EU/EFTA Citizens’ Rights: As an EU or EFTA national, you have the right to live and work in Switzerland without needing a traditional work visa quota. This includes the right to be self-employed. In practice, when you arrive, you’ll apply for a “B permit” (EU/EFTA) for self-employment, which is typically valid for 5 years at a time. The main condition is proving that you can support yourself financially through your business – i.e. you won’t end up on Swiss welfare. There is no explicit income threshold written in law, but in practice Swiss authorities expect your freelance activity to generate at least a basic subsistence income. Common guidance is around CHF 30,000–40,000 per year minimum (roughly €30K) as a viability benchmark. This number can vary by canton and family size – it’s basically the level below which you’d be seen as financially “at risk.” If you’re earning well above that, you’re likely fine. If you’re just around that level, you may need to show you have savings or a very solid business plan to reassure them.

One Client or Multiple? A common worry is: Can I still be “self-employed” in Switzerland if I only have one main client? Switzerland, like many countries, has rules against “Scheinselbständigkeit” (fake self-employment). This is when a freelancer is in practice working like an employee for a single client/company, which might be seen as a way to avoid employment taxes. The Swiss social insurance office (SVA) does scrutinize self-employment status for this. If all your income comes from one client, especially a Swiss client, they might suspect that you’re a de facto employee of that client. However, having one client is not outright illegal – you just have to demonstrate your independence:

• You should show you’re truly autonomous in how you work – e.g. you set your own hours, use your own equipment, aren’t integrated into the client’s organization, can subcontract work, etc.. These factors help prove that your one client is actually a client, not your “boss.”
• The risk is higher if the client is within Switzerland. If it’s a foreign client (say a German company), Swiss authorities are a bit less concerned since it’s not a Swiss employer trying to dodge Swiss payroll taxes. Still, you will need to register with Swiss social security as self-employed and they will ask for evidence of your business activity.
• Solution if you only have one big client: Many freelancers in this situation still get approved, especially if you show a business plan to diversify clients or have at least some small other clients. In worst cases, some choose to establish a Swiss GmbH (LLC) and work through it – as a company, even one with one customer, it avoids the “individual freelancer” scrutiny (though it’s more complex to set up). But for most, this isn’t necessary. Just be prepared to answer these questions and maybe provide a contract showing that your client treats you as an independent service provider.

Bottom line: Legally, you can continue your freelance work from Switzerland, even for one foreign client, as long as you properly register as self-employed. The free movement agreement means Switzerland cannot stop an EU citizen from freelancing as long as you aren’t a public burden. The worst that might happen if you only have one client is the Swiss SVA classifies that income as quasi-employment – in such a case, you might have to pay social contributions slightly differently (your client might be asked to pay the employer part if it’s a Swiss entity). But if the client is abroad, Switzerland can’t enforce that, so they will likely just accept your self-employed status and charge you the normal self-employed social contributions on your earnings. Many EU freelancers are already doing remote work from Switzerland for EU clients legally. Just keep proper documentation to prove your business is genuine.

One of the main motives for this move is tax savings. It’s true that Switzerland generally has lower income tax rates than Italy, France, Germany, or Austria, especially for middle and high incomes. But the picture can be nuanced, particularly if your annual revenue is below €100,000. Let’s break it down by comparing the tax and social contribution systems:

1. Swiss Taxes for Self-Employed Individuals:

• Income Tax: Switzerland has a progressive income tax system with three levels: federal, cantonal, and communal. The federal tax tops out at 11.5% on taxable income over CHF ~254,000. Cantonal and communal taxes vary: some cantons have very low rates, others higher. On CHF 100,000 (about €103k) of taxable profit, you might pay around 8–10k federal and perhaps 10–15k cantonal/communal in a medium-tax canton – roughly 18–25k total, i.e. ~18–25% effective. In a low-tax canton, it could be as low as ~15%. For a lower income like CHF 60k (€62k), federal tax might only be a few hundred (because there’s a significant personal allowance), and cantonal maybe a few thousand – perhaps ~10% total or less. Each canton publishes tax rate tables, and many have online calculators.

  • Tax Deductions: You can deduct business expenses from your gross income. This includes equipment, a portion of rent if you work from home, travel costs for business, etc. These deductions will lower your taxable income, which is a plus versus some flat-tax schemes in other countries that don’t allow deductions (e.g. Italy’s forfettario, France’s micro-entrepreneur have fixed tax bases).
  • No wealth tax concern (probably): Switzerland does have a wealth tax on net assets, but unless you have a lot of savings/property (usually thresholds are in the hundreds of thousands CHF, varying by canton), it’s negligible for most freelancers moving with just a laptop and some savings.

• Social Contributions: As a self-employed person, you pay into AHV/AVS (state pension) and some minor funds (disability insurance, etc.) yourself. The rate in 2025 is about 10.6% on self-employed income up to CHF 57,400, and a bit lower above that (dropping to 9.6% and then 8.5% for higher brackets). If you earn very little (under ~CHF 10k), there’s a minimum contribution (~CHF 500/year). Unlike in Germany or France, there’s no mandatory unemployment or accident insurance for self-employed – you can opt in to some insurance privately. Also, health insurance is separate (not taken from salary; you pay premiums). No employer contributions exist since you’re your own boss – effectively you cover the whole 10% (but note this 10% is quite a bit lower than the combined employer+employee social charges in many EU countries).

  • Retirement saving: Beyond AHV, Swiss residents often contribute to a private pension (Pillar 3a) or if they set up a company, they can use a company pension (BVG, Pillar 2) voluntarily. These can have tax advantages. For simplicity, as a sole proprietor you’re not obliged to do any of this; it’s like just paying self-employed social charges and nothing else mandatory.

• VAT: If you register for VAT (above 100k turnover), you’ll add 8.1% to Swiss client invoices and periodically remit it, but since most of our scenario involves foreign clients, it might often be that you charge 0% for export services and just do some paperwork. If under 100k revenue, you probably won’t register at all initially, meaning no VAT on your invoices – simpler for you and your clients.

2. Home Country Taxes (Italy, Germany, France, Austria) for Comparison:
Let’s see what you likely pay if you don’t move, and how that compares:

• Italy: Italian freelancers have a golden ticket if revenue < €85,000: the regime forfettario (flat-rate tax regime). Under forfettario, you pay 5% tax for the first 5 years (if new business) then 15% flat, but that 5%/15% is on a portion of your revenue (they assume a fixed expense ratio depending on your field – e.g., consultants have 78% of revenue considered taxable, 22% deemed expenses). Effectively, it’s extremely favorable for many: even at 15%, that’s 15% of, say, 78% of income = about 11.7% of your gross. No progressive tax, no high brackets. Many small Italian freelancers therefore have an effective income tax in the 5–10% range. It’s hard for Switzerland to beat that on taxes alone if you qualify for forfettario. However, Italy still has social contributions. Most freelancers pay into a separate social security (INPS gestione separata) at around 25% of income (with a minimum). Under forfettario you do still pay INPS. So overall, an Italian in forfettario might pay ~25% (social) + ~10% (effective tax) = ~35% of income. High-earning professionals may have their own pension funds with different rates.

  • If your Italian income is above €85k or you’re not eligible for forfettario, you go to the standard system: progressive IRPEF tax from 23% up to 43% plus regional and municipal surcharges. At €60k income, IRPEF might be ~30% effective; at €100k, you’d hit the 43% bracket for the top portion. Plus social contributions (which can vary but roughly 25% unless you cap out). So high earners in Italy can face ~50% combined tax+social. That’s where Switzerland’s ~30–35% total (tax + AHV) looks attractive.
  • Italy also has a special expat impatriati scheme (50% tax exemption for 5 years) and a flat €100k tax for the super-rich newcomers, but those are beyond our scope.

• Germany: Freelancers in Germany pay progressive income tax. In 2025, 42% is the top rate starting at ~€68,000 income, and it rises to 45% only on very high incomes (€277k+). There’s also a “solidarity surcharge” of 5.5% on the tax (effectively adding ~2-3% to the rate) for higher earners, though it was reduced for many taxpayers recently. Social contributions: Germany can be lenient to freelancers in that many self-employed are exempt from state pension and unemployment insurance – you’re required only to have health insurance. Health insurance in Germany can be costly: public insurance will charge ~14% of your income (capped at ~€58k, above which it’s maxed at about €800/month), and you pay the full amount yourself when self-employed. You can opt for private insurance which might be cheaper if you’re young, but then it can rise as you age. There’s also a quirk: certain freelancers (artists, journalists) can join a special fund (KSK) that covers half their social contributions. But generally, a typical freelance consultant in Germany might pay ~30–35% income tax on €80k, plus ~€5–10k for health insurance (and maybe some small contributions if they choose to contribute to pension voluntarily). So total could be around 40%. If you have a family, health insurance costs more (unless on private).

  • Notably, Germany has no local business tax (Gewerbesteuer) on self-employed professionals, which is good. And if you earn under €22k, you can be a Kleinunternehmer and avoid charging VAT.
  • So compared to Germany, Switzerland might cut income tax a bit (especially in low-tax cantons) and has a simpler flat ~10% social rate (instead of Germany’s more fragmented system). It could mean a moderate net gain, but not an astronomical difference unless you were at really high income levels.

• France: France’s taxes have a reputation for being high. The top income tax rate is 45% (beyond ~€168k), but France also imposes significant social charges on most income (the CSG/CRDS, about 9.7%). This is how some sources cite a combined top rate of ~55%. For moderate incomes: up to ~€27k you pay 11%, then 30% up to ~€77k, then 41% until 168k, etc. Self-employed people in France often use the micro-entrepreneur regime if under certain revenue thresholds (for services, ~€77,700/year). Under that regime, you pay around 22% of revenue as social contributions and optionally a small income tax (2.2%) if you opt for a flat tax payment. So effectively ~24% of gross revenue and no other income tax filing. That’s quite attractive for simplicity, but note it’s on revenue, not profit – if you have high expenses, it’s less ideal. If you exceed the threshold or leave the micro scheme, you go to the standard regime: about 45% tax on profit at higher incomes, and social contributions (for independent professionals these can be ~25–30% of profit for pensions, health, etc., often with minimum fixed amounts).

  • Rough ballpark: A French freelancer earning €50k might pay ~€15k in cotisations (social) and little to no income tax if micro-entrepreneur, leaving ~€35k net (70%). In Switzerland, CHF 50k would be taxed very little (maybe 5k) plus 5k AHV, leaving 40k (80%), but then higher costs could eat the difference. For €100k earnings, a French freelancer standard regime could easily be paying 45k tax + 20k social = 65k (leaving 35k net!). Switzerland on 100k could be ~25k tax + 15k AHV = 40k, leaving 60k net. That’s a huge net gain in Switzerland for high earners. But at lower levels, say €70k, France might leave you ~40k net while Switzerland leaves maybe ~50k net – better, but then costs...
  • France also has special programs for expats and returning residents (similar to Italy’s impatriate relief) which can halve your taxable income for 5 years. If one of those applies, your French tax might already be low.

• Austria: Austria’s income tax reaches 50% at around €90k and 55% above €1M. Social security for the self-employed (SSVA) is roughly 18–20% of income (covering pension, health, etc.), with minimum contributions around €500/quarter for new one-person businesses. So an Austrian freelancer making €60k could face ~30% income tax plus ~€12k social = ~€30k total (50%) in a rough estimate. There are some favorable schemes for small businesses (like the new Selbständigenbonus giving small tax credits, or being below certain revenue for accounting simplifications). Still, Austria’s taxes are on the higher side in Europe. Switzerland would likely offer a noticeable tax reduction for an Austrian freelancer (especially if you choose a low-tax canton).

3. Double Taxation – Don’t Worry, You Won’t Pay Twice:
A crucial thing when moving is to avoid being taxed in both countries on the same income. All the countries in question (Italy, Germany, France, Austria) have tax treaties with Switzerland. These treaties generally state that when you become a Swiss resident, Switzerland has the right to tax your worldwide income and your original country must either treat you as non-resident or give a foreign tax credit. In practice:

• You will file a final tax return in your home country for the year you leave (covering income up to your departure date). After that, if you’ve properly changed your residency, you won’t file annual taxes there on your business income.
• Example: You move to Switzerland on July 1, 2025. For Jan–June 2025, you owe taxes in your home country (possibly on worldwide income). From July onward, you’re Swiss tax resident and only pay Swiss tax on income earned July–Dec (and going forward). The treaty ensures each slice is taxed by one country or the other, not both.
• If you continue to receive some income from your home country after moving (like royalties, or rental income from property you kept), treaty rules determine who taxes that. Usually, investment income might still be taxed back home but then Switzerland would give a credit, or vice versa.
• The key is to clearly cut tax residency ties from your home country: deregister residence, spend <6 months a year there, and don’t maintain a permanent home available there. Each country has slightly different criteria (e.g., France uses the center of economic interests, Germany 6 months rule, Italy 183 days & registration). Make sure you meet those so you’re unquestionably a Swiss tax resident.
• Also note: If you relocate mid-year, some of your income might be taxed in the higher-tax country for part of that year, so the big tax savings fully materialize from the first full year in Switzerland.

4. So, Will You Save Money on Taxes?
If you’re a high earner (approaching or above €100k): Very likely yes. Purely on taxes, Switzerland can easily be 10–20 percentage points lower effective tax rate. Plus, no more worrying about quarterly VAT in EU (if under threshold in CH) and somewhat lower social deduction. This could increase your net income by 10–20% as some estimates suggest, especially if you were paying top rates at home. For instance, a French freelancer earning €120k might go from ~€50k net in France to maybe ~€75k net in Switzerland – a huge jump.

If you’re a mid-range earner (let’s say €50–80k): The savings are much more marginal, and in some cases you might pay more overall in Switzerland when factoring in all costs. Many EU countries have ways to ease the tax burden on small businesses (like Italy’s 15% flat tax, France’s simplified regime, etc.), meaning your effective tax at home might not be that high to begin with. Switzerland will tax, say, CHF 70k at perhaps 10–15% income tax; Italy under forfettario would tax it ~5–15%. Social contributions end up somewhat similar (Swiss ~10%, Italy ~25%, but Italy might have a cap or reductions for small earners; Germany ~0% pension but ~14% health; France ~22% of revenue). It’s quite case-dependent.

As you see, Switzerland would give the best net for Austria (huge jump) and standard French regime. Versus Germany or France micro or Italy’s flat tax, Switzerland’s net is in the same ballpark or a tad lower/higher. And remember, that Swiss net is before accounting for cost of living differences – which we will cover next.

Important caveat: If your freelance business has very low profit margins (i.e. you have a lot of expenses), Switzerland might be advantageous because you deduct actual expenses and only pay tax on true profit. In some regimes like Italy’s forfettario, you can’t deduct actual expenses (they assume a flat percentage). So, for example, if you have €80k revenue but €40k of expenses, in Switzerland you’d only be taxed on €40k profit. In Italy forfettario, they might assume, say, 22% expenses only, taxing €62k. In such cases, the Swiss system could save you money despite higher base rates in some scenarios.

Another note – “What about that 35% withholding tax?” You might have heard Switzerland has a 35% withholding tax on certain payments. That does not apply to your freelance income generally. It’s mostly on things like bank interest, Swiss company dividends, etc., and it’s refundable against your tax. It’s not something that affects your business profits or client payments. So, not a concern for our purposes.

One of the beauties of modern work is that you can serve clients anywhere from anywhere. Switzerland does not impose any requirement that you do business locally or any export restrictions on services. So you absolutely can continue working for your Italian/German/French/etc clients remotely after moving. In fact, many freelancers in Switzerland have predominantly foreign clientele (the country is small, after all).

Here are common questions and considerations:

• Language and Integration: Switzerland has four national languages – German (most common, in central and eastern cantons), French (west), Italian (south, Ticino), and Romansh (small part of Graubünden). Many Swiss speak good English, especially in business, but daily life will involve the local language. Be prepared for that – e.g., lease contracts, official letters, tax forms will be in German/French/Italian. It’s wise to learn the basics of the local language for the canton you choose. This helps socially too. Each region has its cultural quirks, and integrating (making local friends, joining clubs or activities) will make your experience better. As a freelancer, you won’t have colleagues to socialize with, so you’ll need to make an effort to meet people – maybe attend co-working spaces or meetups.

• Networking for Business: While you can sustain your business entirely with foreign clients, consider tapping into the Swiss market as well for new opportunities. Switzerland has a lot of companies and wealth; if you can offer something unique, you might gain clients willing to pay a premium. Join LinkedIn groups, local Chambers of Commerce, or freelancer groups (there are Facebook groups for English-speaking freelancers in Zurich/Geneva, etc.). Word of mouth is big in Switzerland, and having a Swiss address and number might open a few doors.

• Banking and Payments: Opening a Swiss bank is straightforward with your permit, but note that some international services (like certain payment gateways, Stripe, etc.) might have slightly different processes once you’re Swiss-based (e.g., Stripe operates in Switzerland but deposits to Swiss accounts in CHF or EUR, etc.). Adjust your invoicing if needed to use the right IBAN and SWIFT codes. Also, if you still have a bank account in your home country, it’s okay to keep it for a while (especially if you need to pay any residual bills or want to hold some euros). Eventually, for simplicity, you might close it or not – up to you. Just be aware of exchange rates when moving money. The Swiss franc is quite strong; this is good for your purchasing power abroad, but if your clients pay in euros, a strong franc means you get fewer CHF when converting EUR payments (recently, €1 ≈ CHF 0.95 – almost parity).

• Exit Formalities in Home Country: We touched on deregistering residence. Also look into tax exit procedures. For example, if you were paying social contributions in your country (like INPS in Italy, or pension in Austria), inform them that you’re leaving – you might be able to get a refund of part of contributions or at least stop any payment obligations. If you pay local business taxes or professional chamber fees, cancel those. Cancel or update any business registrations or VAT registrations in your home country, so authorities there know you ceased activity (to avoid getting automatic tax bills or fines). Essentially, close the chapter so you can cleanly operate solely under Swiss rules.

• Retirement and Benefits: One downside of moving is you might be leaving a social security system where you had some benefits. E.g., in France or Germany, as a freelancer you might not get unemployment coverage either, so that’s similar in CH (no unemployment for self-employed). For pension, you will have the Swiss AHV contributing to your future state pension (which might be smaller than some EU ones, but you can always decide later where to retire and potentially combine benefits via treaties). Consider contributing to a private pension (Pillar 3a in Switzerland) for tax deduction and retirement savings. If you leave Switzerland eventually, you can often withdraw your accumulated pension (with some conditions).

• Backup Plan: What if it doesn’t work out or you decide to move back? EU citizens can always move home anytime. If you give up your Swiss permit, you can deregister and return to your previous country (or try another). It’s wise to maintain some ties (not for tax, but practical) – e.g., keep a local bank account or mailing address in your home country for a while, until you’re sure Switzerland is long-term. Also, if you own property in your home country, that can complicate tax residency (but generally, if you rent it out or it’s minor, treaty covers it).

• Professional Advice: This guide is a great start (if we do say so!), but consider an hour consultation with a Swiss tax advisor or a relocation consultant, especially if your situation has quirks (like you have a family, or very high income, or potential complications with one client). Swiss bureaucracy is relatively clear-cut, but a professional can double-check you’re optimizing things (for example, they could advise if you should register voluntarily for VAT, or if you should set up a GmbH for liability or tax reasons in your case, etc.). Accounting services for a simple sole trader might cost a few hundred CHF a year – possibly worth it to ensure you file everything right, especially the first year when you might have partial-year taxes.

• Psychological Aspect: Moving from, say, sunny Italy or culturally buzzing France to quiet Switzerland can be a shock. The cleanliness and efficiency are nice, but you might miss the vibrancy or certain lifestyle elements of home. It’s good to visit for an extended period (up to 90 days) before committing. Actually, EU citizens can stay in Switzerland for up to 3 months as a visitor. You could do a trial run: live there for a month or two (Airbnb sublet), cowork, meet locals, and see how you like daily life before fully relocating your life and business. This can confirm if it’s a fit personally.

• Spouse Working: If you have a partner, note that your EU B permit usually gives them the right to work too (even if they’re non-EU, under family reunification they can work). But job hunting for them could be a challenge without local language. Discuss this, because if they can’t find a job, will the single freelance income still make sense after costs? On the flip side, if they do find a good Swiss job, then the whole financial equation changes for the better.

• “If income drops, what then?” Be aware that the 5-year B permit for EU is quite secure – it won’t be revoked as long as you aren’t a burden on welfare. If your business struggles and you start earning nothing, after some time the authorities might question your self-sufficiency. Swiss law says EU citizens have a right to stay as long as they’re economically active or have sufficient means. In practice, if you had a bad year, they typically won’t kick you out if you have savings or a credible plan to rebound. But try to avoid relying on Swiss social aid – that’s a red flag for renewals. In worst case, you could switch to a different permit category (like a non-working resident if you truly have savings/investments to live on). However, these scenarios are rare – most who move for freelancing continue to make a living just fine.

• Relocation Logistics: The physical act of moving – you may bring your furniture or not. Switzerland allows you to import your personal belongings duty-free when taking up residence (you fill a form at customs). If you bring a car, you can use it for a year then you’ll have to formally import and register it on Swiss plates (and pay import duty + get it inspected). Some decide to sell the car and buy one in CH instead. Little things like electrical appliances – Swiss plugs are different (but type C Euro plugs do fit Swiss sockets, the big Schuko do not). It might take a few months to feel fully settled.