Tax Requirements for Switzerland

As a self-employed dancer in Switzerland, you'll need to provide your UID (Unternehmens-Identifikationsnummer) for payment processing and compliance.

UID / CHE Number

What is a CHE Number?

The CHE number (also called UID) is Switzerland's business identification number. It uniquely identifies businesses and self-employed individuals.

Format

• Format: CHE-XXX.XXX.XXX
• Example: CHE-123.456.789
• Where to find it: In the commercial register (Handelsregister) or on official correspondence

How to Get a CHE Number

Option 1: Commercial Register

If you operate as a sole proprietorship (Einzelunternehmen):

1. Check if registration is required

   • Required if annual turnover exceeds CHF 100,000
   • Optional for smaller businesses

2. Register with the Commercial Register

   • Go to your cantonal commercial register office
   • Submit the required documentation
   • Pay the registration fee

3. Receive your CHE number

   • Your UID is assigned upon registration

Option 2: UID Register

For businesses not required to register in the commercial register:

1. Visit uid.admin.ch
2. Apply for voluntary registration
3. Provide business information

VAT (MWST) Registration

Do I Need to Register for VAT?

You must register for VAT if:

• Your annual turnover exceeds CHF 100,000
• You provide services to EU customers

VAT Number Format

• Format: CHE-XXX.XXX.XXX MWST (or TVA/IVA)
• Example: CHE-123.456.789 MWST

VAT Rates in Switzerland

AHV/IV Contributions

As a self-employed person in Switzerland, you pay:

• AHV (Old Age Insurance): 8.1%
• IV (Disability Insurance): 1.4%
• EO (Income Compensation): 0.5%

Total: approximately 10% of your net income.

Registration with SVA/Compenswiss

1. Register with your cantonal compensation office (Ausgleichskasse)
2. Declare your self-employment status
3. Make regular contributions

Bank Account for Payments

Swiss payments are made via IBAN:

• Format: CHxx xxxx xxxx xxxx xxxx x
• Example: CH93 0076 2011 6238 5295 7

Also provide:

• BIC/SWIFT: For international identification
• Bank name and address: For verification

Cantonal Variations

Tax requirements vary by canton. Major cantons:

Important Deadlines

Useful Resources

• UID Register: uid.admin.ch
• Federal Tax Administration: estv.admin.ch
• VAT Information: estv.admin.ch/estv/de/home/mehrwertsteuer.html
• AHV/IV Information: ahv-iv.ch
• Commercial Register: zefix.ch

Need Help?

For Swiss tax matters, consider consulting:

• A fiduciary (Treuhand) specializing in self-employment
• Your cantonal tax authority
• The local commercial register office
• An accountant familiar with Swiss regulations