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Swiss fiduciary company Pflanzschulstrasse 37, 8400 Winterthur +41 52 551 00 05
orsini-treuhand.ch
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Office of ORSINI Treuhand AG at Pflanzschulstrasse 37 in Winterthur
  1. Accounting
  2. Accounting for sole proprietors

Accounting for sole proprietors

Accounting for sole proprietors and freelancers – simple and without surprises.

When you are self-employed, business and private life are closely linked: your business result determines your taxes and your AHV contributions. We keep your figures in order and tell you in good time what lies ahead.

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CHF 500,000
turnover: below this, simplified records suffice
CHF 100,000
turnover: VAT registration usually required
AHV
contributions on your business income
One source
business and tax return
What we take on

What we take on for the self-employed

  1. Income and expenses

    We record your receipts and separate business and private items cleanly – the basis of every tax return.

  2. Annual accounts

    Simplified records or full balance sheet, depending on turnover and your wishes – aligned with your tax return.

  3. Tax return

    We prepare your private tax return together with the business accounts and check possible deductions.

  4. AHV and VAT

    We keep an eye on the AHV contributions on your income and handle VAT as soon as it becomes necessary.

A good fit if …

  • you collect your receipts in a box and dread the year end
  • your turnover is growing and VAT or a commercial register entry becomes an issue
  • you are wondering whether a GmbH would be better for tax purposes
  • you want your business and tax return handled in one place
FAQ

Accounting for sole proprietors: good to know

Do I need a balance sheet as a sole proprietor?

Only from CHF 500,000 turnover in the last financial year. Below that, simplified records of income, expenses and assets are sufficient (Art. 957 para. 2 CO). For the tax return you still need clean, complete figures.

Does my sole proprietorship have to be in the commercial register?

Registration is mandatory from an annual turnover of CHF 100,000 and voluntary below that. Reasons to register include protection of your business name and the trust of clients and banks.

When does switching to a GmbH make sense?

It depends on profit, risk and your plans. A GmbH limits liability and can become attractive for tax purposes as profits grow. In the introductory meeting we run rough numbers for your situation.

Can I record my own receipts and leave only the closing to you?

Yes. Many freelancers record their own transactions during the year and we handle the review, closing and tax return. We show you the easiest way at the start.

General information under Swiss law, as of 2026. It does not replace advice on your individual case.

Enquiry

Book a free introductory meeting

A few details are enough. We will contact you personally to arrange a meeting without obligation – in Winterthur, by video or by phone.

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