As a self-employed person in Switzerland, you bear all social insurance contributions alone. But this is also the key to one of the most generous tax optimisations available. If you know the rules, you can deduct significantly more than any employee.
AHV: The Biggest Cost Factor, Fully Deductible
Self-employed pay AHV, IV and EO themselves. Maximum rate of 10.0% applies from annual profit of CHF 60,500. These contributions are fully deductible as business expenses.
Pillar 3a: Up to CHF 36,288 Annual Deduction
Self-employed without a pension fund can contribute up to 20% of net earned income, maximum CHF 36,288 - and deduct it fully from taxable income. At a 30% marginal tax rate, that's approximately CHF 10,886 saved.
BVG Buy-In as Turbo Deduction
Self-employed can voluntarily join a pension fund and make fully deductible buy-ins. Note: with pension fund affiliation, the Pillar 3a maximum drops to CHF 7,258. Calculate the combined effect individually.
Business Costs: Fully Deductible
All operationally necessary costs can be deducted: accounting/fiduciary, software and subscriptions, continuing education, marketing, professional liability insurance, IT equipment (50%/year depreciation), office space, professional literature, and business travel.
Home Office and Vehicle
Home office: A dedicated workspace is proportionally deductible - only if used exclusively for business. Calculate based on workspace area vs. total apartment area.
Vehicle: Effective method (logbook) or flat-rate method (approx. CHF 0.70/km for business trips).
Legal Form: When Does an LLC Pay Off?
As a rule of thumb: from annual profits of CHF 100,000-150,000, an LLC formation often makes sense - but not always. An individual calculation with a fiduciary is essential.
Summary: Tax Optimization Checklist 2026
| Measure | Max. Deduction 2026 | Priority |
|---|---|---|
| Pillar 3a (without BVG) | CHF 36,288 | Very high |
| AHV/IV/EO contributions | 100% of contribution | High (automatic) |
| Business costs (all) | Unlimited | High |
| 3a back-payment | Depends on gap | High (new 2026) |
| BVG buy-in (voluntary) | Depends on pension gap | Medium |
| Home office share | Proportional rent | Medium |
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Prepare Your Tax Return as Self-Employed
Our tax checklist helps you systematically capture all deductions - with concrete amounts, receipts and deadlines.