Working as a freelance lawyer or compliance expert in Germany and Switzerland
Short answer: If you want to work as a self-employed freelance lawyer or compliance expert, start with your status: in Germany, the German Pension Insurance (DRV) decides on request whether you are employed or self-employed (§ 7a SGB IV); in Switzerland, the AHV compensation office assesses each activity separately. Insurance, invoicing and a calculated day rate follow. In Switzerland, you become liable for VAT once your annual turnover reaches CHF 100,000 (Art. 10 MWSTG); in Germany, providing legal services independently in specific matters of others requires authorisation under the Legal Services Act (§ 3 RDG).
This guide is for lawyers and compliance professionals who want to work freelance in Germany, Switzerland or both. It sets out the obligations in each country, a method for setting your day rate and ways to find mandates.
Germany: status, insurance and invoicing
In Germany the key question is whether your work counts as self-employment or as employment. Indicators of employment are working under instructions and being integrated into the client's organisation (§ 7(1) SGB IV). The contract alone does not decide: according to the Federal Social Court (BSG), the parties' clear intention to agree self-employment does not rule out compulsory insurance (BSG, judgment of 28 June 2022, B 12 R 3/20 R, on music school teachers).
Status determination (Statusfeststellung)
- Application to DRV Bund: the parties can have your employment status determined; other insurers are bound by the decision (§ 7a(1)–(2) SGB IV).
- Forecast before the start: on request, the DRV decides before you begin, based on the contract and the planned set-up (§ 7a(4a) SGB IV).
- Triangle through a staffing provider: if you work for an end client through a provider, the DRV also determines whether you are employed by the end client (§ 7a(2) sentences 2–3 SGB IV).
- Time limit: the forecast, group assessment and triangle rules expire at the end of 30 June 2027 under the current text of the law (§ 7a(7) SGB IV, as at 29 October 2026).
Legal services and insurance
Anyone providing legal services independently in specific matters of others needs authorisation (§§ 2, 3 RDG). For legal advice, this is usually admission to the bar. A legal service is any activity in specific matters of others as soon as it requires a legal examination of the individual case (§ 2(1) RDG). Whether a compliance task such as a KYC review, process work or training reaches that threshold depends on the mandate; clarify the boundary before you sign. As a self-employed person you are not insured through an employer. Clarify how you will arrange health and pension cover, and whether compulsory insurance applies to your activity, with your health insurer and the German Pension Insurance before your first mandate.
Invoicing
You invoice in your own name, at the agreed hourly or day rate, with a record of services. Have a tax adviser check whether and how you must charge German VAT (Umsatzsteuer) before your first mandate.
Switzerland: AHV recognition, VAT and insurance
In Switzerland, the AHV compensation office decides case by case, and separately for each activity, whether you are self-employed; economic reality counts, not the contract (AHV/IV leaflet 2.02).
Criteria used by the compensation office
- Trading externally under your own business name.
- Bearing your own economic risk, such as investment, bad-debt risk or rent.
- Freely choosing how you organise your business.
- Working for several clients. Anyone working for a single client is usually treated as employed.
If an activity is later reclassified as employment, the compensation office can claim contributions for up to 5 years after the end of the calendar year (Art. 16 AHVG). The client is then liable as employer (Art. 14 AHVG). Your recognition as self-employed therefore matters to clients as well.
VAT
You are exempt from Swiss VAT if your turnover from taxable supplies in Switzerland and abroad is below CHF 100,000 a year; from that threshold you are liable (Art. 10(2)(a) MWSTG). Liability presupposes that you trade independently under your own name.
Insurance
As a self-employed person you arrange your own cover for accident, illness and old age. Clarify which insurance is compulsory and which is voluntary with your AHV compensation office and your health insurer before your first mandate.
Germany and Switzerland compared
| Topic | Germany | Switzerland |
|---|---|---|
| Who checks your status? | DRV Bund in the status procedure (§ 7a SGB IV), also as a forecast before the start | AHV compensation office, separately for each activity (leaflet 2.02) |
| Key criteria | Instructions, integration, overall assessment (§ 7 SGB IV) | Own branding, risk, organisation, several clients |
| Consequences of misclassification | Back-payment of contributions; limitation 4 years, 30 years if intentional (§ 25 SGB IV) | Back-payment for up to 5 years (Art. 16 AHVG) |
| Tax on services | VAT (Umsatzsteuer); clarify liability and invoicing with a tax adviser | VAT liability once annual turnover reaches CHF 100,000 (Art. 10 MWSTG) |
| Legal advice | Independent legal services require authorisation (§ 3 RDG) | Bar register requires independent practice (Art. 8(1)(d) BGFA) |
| Professional indemnity | Own policy; agree scope with clients and insurer | Own policy; agree scope with clients and insurer |
Professional indemnity insurance: what your policy should cover
Professional indemnity insurance protects you if a client claims damages for an error; clients may ask for proof before the start. Check these points:
- Scope of activity: does the policy cover legal advice, compliance advice and project work?
- Territory: does it apply to mandates in Germany and Switzerland?
- Sum insured: does it meet your clients' contractual requirements?
- Run-off cover: are claims covered that are raised after the mandate ends?
- Contract: is your liability capped in the engagement contract, and does that match the policy?
How to calculate your day rate
A sustainable day rate is your annual requirement divided by your realistically billable days. The calculation below shows the method; all figures are freely chosen assumptions, not market rates.
- Set your target income: what do you want to earn gross, comparable to employment?
- Add employer contributions: social security and pension that an employer would otherwise pay.
- Add business costs: insurance, office, IT, literature, training, bookkeeping.
- Estimate billable days: working days minus public holidays, holidays, sickness, training, business development and gaps between mandates.
- Divide: annual requirement by billable days. VAT is added on top if you are liable.
| Item | Assumption in the example |
|---|---|
| Target gross income | 140,000 |
| Social security and pension (otherwise employer's share) | 20,000 |
| Insurance, office, IT, training | 15,000 |
| Annual requirement | 175,000 |
| Working days (52 × 5) | 260 |
| Less public holidays 10, holidays 25, sickness 8, training 7, business development and gaps 30 | −80 |
| Billable days | 180 |
| Calculated day rate (175,000 ÷ 180) | about 972 |
Example: the amounts can be read as CHF or EUR; the method is the same in both countries. Idle time is the biggest lever: with 50 instead of 30 days, billable days fall to 160 and the required rate rises to about 1,094.
Finding mandates
Mandates usually come through three channels: your network, direct requests from companies and law firms, and specialist staffing providers. A clear profile with practice areas, sectors, languages and project results helps with all three; see CV and profile for interim assignments.
Alpinum Solutions provides legal and compliance professionals to companies in Switzerland, Germany and Austria through freelancing and staff leasing. As a freelancer you deliver your work on your own responsibility within the agreed mandate. If self-employment means too much overhead for you, staff leasing is an alternative with employment: see Staff leasing from the professional's perspective. Both models are compared in Interim and project work for lawyers.
Frequently asked questions about working as a freelance lawyer
Do I need to be admitted to the bar to work freelance?
It depends on the work. In Germany, providing legal services independently in specific matters of others requires authorisation (§§ 2, 3 RDG); for legal advice this is usually bar admission. Compliance project work is covered if it requires a legal examination of the individual case in matters of others (§ 2(1) RDG). In Switzerland, the Lawyers Act (BGFA) governs entry in the cantonal bar register (Art. 8 BGFA). Clarify the boundary for your activity before your first mandate.
When do I become liable for VAT in Switzerland?
You become liable once your turnover from taxable supplies in Switzerland and abroad reaches CHF 100,000 within a year (Art. 10(2)(a) MWSTG). Below that you are exempt. Liability presupposes that you trade independently under your own name. Build VAT into your rate as soon as you expect to reach the threshold.
Is one client enough to count as self-employed?
Often not. In Switzerland, anyone who works for only one client is usually treated as employed (AHV/IV leaflet 2.02). In Germany, the DRV makes an overall assessment that focuses on instructions and integration (§ 7 SGB IV). Several clients, your own branding and entrepreneurial risk strengthen your position in both countries.
Can I clarify my status risk before I start?
In Germany, yes: on request the DRV decides before the work begins (forecast decision, § 7a(4a) SGB IV). Under the current text, this rule expires at the end of 30 June 2027 (§ 7a(7) SGB IV). In Switzerland, you clarify recognition as self-employed with your AHV compensation office, for each activity.
Next step
If you are looking for freelance mandates, create your profile and state your practice areas, workload and preferred model.
- Careers: legal and compliance jobs for project lawyers
- AlpinumHub: manage your profile and documents
- CV and profile for interim assignments
- Interim and project work for lawyers: getting started
Last updated: 30 October 2026.
