Can I work as a self-employed person as a cross-border commuter?
October 12, 2023 | 60,00 EUR | answered by Paula Bauer
Dear tax advisor,
My name is Gerda Schneider and I work as a cross-border commuter in Switzerland. I have been working for several years in a company in Switzerland and commute daily across the border from Germany to Switzerland for work. Now I am considering whether it is possible to also work as a self-employed individual alongside my regular employment.
I already have some ideas for self-employment and would like to know if it is possible to work as a self-employed individual in Switzerland as a cross-border commuter. Are there any special regulations or restrictions that I need to be aware of? How does self-employment affect my tax obligations? What impact does it have on my social security contributions?
I am concerned that self-employment as a cross-border commuter could be complicated or problematic. Therefore, I would like to learn more about the legal framework and tax consequences. Are there any possible risks or peculiarities that I should consider?
I hope you can help me and provide me with information on whether it is possible to work as a self-employed individual in Switzerland as a cross-border commuter and what steps I need to take. Thank you in advance for your assistance.
Sincerely,
Gerda Schneider
Dear Mrs. Schneider,
Thank you for your inquiry regarding the possibility of working as a self-employed cross-border commuter in Switzerland. It is generally possible to be self-employed in addition to having a regular job, however, there are some specific regulations and restrictions that you need to consider.
Firstly, you should check if your employment contract as a cross-border commuter in Switzerland allows you to engage in self-employment on the side. Some employment contracts may include clauses that prohibit a secondary activity or make it subject to approval. Therefore, it is important that you carefully review your employment contract and, if necessary, consult with your employer.
Furthermore, you need to be aware that self-employment as a cross-border commuter in Switzerland can have tax implications. You will need to pay taxes on your income from self-employment in Switzerland and possibly also in Germany according to German laws. It is advisable to seek advice from a tax consultant to avoid potential double taxation.
In terms of social security contributions, you should assess how your self-employment will affect your social security entitlements. As a cross-border commuter, you are generally covered by social security in Switzerland, but self-employment may impact your insurance contributions. Again, consulting with an expert is recommended in this regard.
It is important that you familiarize yourself with the legal framework and weigh potential risks before starting self-employment as a cross-border commuter in Switzerland. It may be beneficial to coordinate with the relevant authorities and your tax consultant beforehand to ensure that all necessary steps are taken correctly.
I hope that this information has been helpful to you. If you have any further questions or require more detailed advice, I am at your disposal.
Best regards,
Paula Bauer
