Dank Personenfreizügigkeit reicht der Ausweis B EU/EFTA für Unternehmerinnen und Unternehmer aus, um sich in der Schweiz selbständig zu machen. Sie erhalten die Aufenthaltsbewilligung, wenn sie ihre Selbständigkeit nachweisen können. Dazu müssen sie sich innert 14 Tagen nach ihrer Einreise bei ihrer Wohngemeinde melden und eine Aufenthaltsbewilligung beantragen. Folgende Dokumente müssen sie dabei vorlegen:

• eine gültige Identitätskarte oder einen gültigen Pass
• Dokumente, die bestätigen, dass sie eine selbständige Erwerbstätigkeit ausüben oder ausüben werden, die ihnen und ihrer Familie den Lebensunterhalt sichert. Zulässige Dokumente sind: eine Unternehmens-Identifikationsnummer (UID-Nummer), der Eintrag in ein Berufsregister, die Anmeldung bei der Sozialversicherung (SVA) als selbständig erwerbende Person, ein Businessplan oder der Eintrag ins Handelsregister.

Die kantonalen Migrations- und Arbeitsmarktbehörden stellen die Aufenthaltsbewilligung aus und informieren ausführlich über das Verfahren und die Formalitäten. Die Aufenthaltsbewilligung ist in einem ersten Schritt fünf Jahre lang gültig und erlaubt EU-/EFTA-Staatsangehörigen eine selbständige Erwerbstätigkeit in der ganzen Schweiz. Für einige Berufe gibt es jedoch Einschränkungen. Die Datenbank des Bundes zeigt, welche das sind.

Das Aufenthaltsrecht geht verloren, wenn der Schritt in die Selbständigkeit scheitert und die Gründerin oder der Gründer von der Sozialhilfe abhängig wird. Allerdings ist es betroffenen ausländischen Personen auch dann gestattet, eine Anstellung in der Schweiz zu suchen.

Staatsangehörige aus der EU/EFTA können sich in der Schweiz mit dem Ausweis C EU/EFTA einfach selbständig machen – genauso wie Schweizerinnen und Schweizer. Staatsangehörige aus den EU-15-/EFTA-Staaten, die fünf Jahre ununterbrochen hier gelebt haben, erhalten eine Niederlassungsbewilligung C. Dabei handelt es sich um Personen aus den Ländern Belgien, Dänemark, Deutschland, Finnland, Frankreich, Griechenland, Irland, Italien, Luxemburg, Niederlande, Österreich, Portugal, Schweden und Spanien. Personen aus den übrigen EU-Ländern erhalten diese Bewilligung erst nach zehn Jahren.

Für Grenzgängerinnen und Grenzgänger aus den EU-/EFTA-Staaten gelten die gleichen Regeln wie für alle EU-/EFTA-Bürgerinnen und -Bürger. Sie können in der Schweiz eine Firma gründen und sich selbständig machen. Allerdings müssen sie mindestens einmal pro Woche an ihren ausländischen Hauptwohnsitz zurückkehren. Die kantonalen Behörden des Schweizer Arbeitsortes stellen die Grenzgängerbewilligung G EU/EFTA aus, die fünf Jahre lang gültig ist.

The Federal Council applied a so-called safeguard clause as of 1 January 2023. It states that Croatian nationals who want to work in Switzerland will need a permit as of that date, which is subject to quotas. This means that only a limited number of permits are issued each year.

Persons with a permanent residence permit for third-country nationals can set up a company in Switzerland without requiring a separate permit. The same applies if they are married to a Swiss citizen or to a person who has a C permit. Nationals of third countries receive the C permit after an uninterrupted stay in Switzerland of five or ten years. The cantonal migration and labour market authorities provide detailed information on the procedure and formalities.

Persons with an S permit must apply for a work permit before establishing a business. Such application must be submitted in the canton of their future place of work. The relevant canton checks whether the financial and operational requirements for the intended activity are met.

Third-country nationals who live in the Swiss border region can set up a business in Switzerland and become self-employed if they have a cross-border commuter permit. They must meet two conditions: They must have an unlimited residence permit in a country neighbouring Switzerland and must have also lived in the external border area for at least six months. In addition, they must return to their main foreign residence at least once a week. The cross-border commuter permit is issued by the cantonal authorities. This G permit is generally initially valid for one year, and only for the border area of the canton that issued the permit.

They are not allowed to set up a company in Switzerland and become self-employed. This is why they must submit an application to the cantonal authorities and prove that their company or business will have a sustained positive effect on the Swiss labour market. What does that mean exactly? They must prove that:

• Their business will diversify the regional economy
• They will create or maintain jobs for local workers
• They will make significant investments in the region
• They will generate business for the Swiss economy

An elaborated business plan is a good starting point for this. In addition, it must be demonstrated that the entrepreneur has sufficient start-up capital and already has organisational links to other enterprises. And finally, the application must include a certificate of incorporation and/or an extract of the entry in the Commercial Register.

If the authority approves the application, the entrepreneur will receive either the L permit or the B permit. Both categories are subject to annual quotas and are therefore only available for a limited period:

• Short-term residence permit for third-country nationals: The L permit is valid for one year and can be extended by no more than a further 12 months.
• Residence permit for third-country nationals: The B permit is valid for one year and can be extended each year – provided the conditions continue to be met.

Important: The work permit does not necessarily give you the right to enter Switzerland. Depending on your nationality, you may also need a visa. You can obtain more information on the web page on ID and visa provisions according to nationality. After arriving from abroad, you must register with the Residents’ Registration Office of your Swiss commune of residence within 14 days. Only then are you allowed to start working.

The sole proprietorship belongs to the founder and is not a legal entity in its own right. It is a popular legal form for small, personal businesses. Foreign nationals who set up a sole proprietorship generally require a residence and work permit in Switzerland. The cantonal migration offices are responsible for this. To check the requirements in your specific case, it is best to contact directly the cantonal authorities. We have summarised the most important advantages and disadvantages of sole proprietorships.

The limited liability company is a legal entity. Therefore, one person must have their place of residence in Switzerland in order to represent the limited liability company, i.e. at least one managing director with a sole signature authorisation or alternatively two managing directors with joint signature authorisation. Accordingly, these persons must have a residence and work permit for Switzerland. The place of residence is irrelevant for all other members of the executive committee. We have summarised the most important advantages and disadvantages of limited liability companies.

When establishing a joint stock company, you must expect relatively high start-up capital and considerable administrative effort compared to a sole proprietorship or a limited liability company. The joint stock company is a legal entity. Therefore, one person must be resident in Switzerland to represent the joint stock company, i.e. at least one member of the board of directors with sole signature authorisation or alternatively two members of the board of directors with joint signature authorisation. Accordingly, these persons must have a residence and work permit for Switzerland. The place of residence of irrelevant for all other members of the board of directors and shareholders.

As a self-employed person, you must declare your income in a tax return. There are relevant intergovernmental agreements to prevent you from having to pay taxes in your home country as well. These regulate international double taxation. Switzerland has concluded such an agreement with almost 100 countries. The country-specific details can be found in the respective agreements.

Corporations such as joint stock companies or limited liability companies have to pay taxes on profits and capital. The profit tax is levied at the federal, cantonal and municipal levels, whereas the capital tax is only levied at the cantonal and municipal levels.The federal profit tax amounts to 8.5% of the net profit (Art. 68 DFTA). There are considerable differences between the individual cantons and municipalities with regard to the other tax rates.

Value-added tax (VAT) is a general excise tax. It is paid by consumers but levied on businesses. This tax is already included in the prices of products and services paid by customers. Companies with an annual turnover of more than CHF 100,000 are always liable for VAT. The legal form – sole proprietorship, limited liability company or joint stock company – is irrelevant.