Self-employed in Switzerland: social security status and tax for freelance lawyers

Short answer: Whether a self-employed lawyer in Switzerland counts as self-employed for AHV is decided by the compensation office, for each activity and based on economic reality rather than the contract (Art. 9 AHVG). Once recognised, you pay AHV, IV and EO contributions yourself. Otherwise the client owes them as employer, for up to five years back (Art. 16 AHVG).

This guide is for lawyers and compliance professionals who want to take on freelance mandates in Switzerland. It explains how the compensation office assesses self-employment, what that means for social security (AHV) and VAT, and when employment through staff leasing is the simpler route.

Who decides whether you are self-employed in Switzerland?

In Switzerland, the AHV compensation office decides whether income comes from employment or from self-employment. Pay for work in a dependent position is "relevant salary" (Art. 5(2) AHVG, the Federal Act on Old-Age and Survivors' Insurance); any other earned income is self-employed income (Art. 9(1) AHVG). What the contract calls the relationship does not change this.

The compensation office looks mainly at four criteria (AHV/IV leaflet 2.02):

• Market presence: you work under your own business name and letterhead.
• Economic risk: you bear investment, rent or the risk of unpaid invoices yourself.
• Own organisation: you largely decide where, when and with which tools you work.
• Several clients: anyone working for a single client is usually treated as employed.

This matters if you hold several mandates: each activity is assessed separately. An advisory mandate may count as self-employed while a parallel assignment inside a company's legal team counts as employment.

Five steps to recognition as self-employed

Recognition is not a form you fill in but the outcome of a review of how you actually work. Prepare it like this:

1. Define your business model: which clients, which services, which rates. Several clients strengthen your position.
2. Build your own market presence: business name, invoices in your own name, your own equipment and professional indemnity cover.
3. Register with the compensation office: report the self-employed activity to your AHV compensation office and have it assessed. Keep the confirmation for clients who ask for it.
4. Check VAT: once your turnover from taxable supplies in Switzerland and abroad reaches CHF 100,000 within a year, you become liable for Swiss VAT (Art. 10(2)(a) MWSTG). Below that you are exempt.
5. Plan cover and tax: as a self-employed professional you are responsible for your own cover. Agree pension, insurance and your tax return with an adviser before the first mandate.

Freelancing or staff leasing: which applies to you

Many interim assignments in legal departments involve instructions from the client and work inside a team. In that case employment through Personalverleih (Swiss staff leasing) is often the right form: staff leasing always requires an employment contract, and self-employed people cannot be leased (SECO directives on the AVG, sections 2.1.1, 3.1.1.3 and 3.1.1.4).

Alpinum Solutions staffs mandates in both models. Which one fits depends on the assignment, not on preference alone. The employee's perspective is covered in staff leasing from the professional's point of view.

Roles and workload: which mandates suit freelancing

Freelancing works best for well-defined tasks with a clear output: contract projects, reviews, regulatory implementation or internal legal memos. Workload ranges from 20 to 100 % depending on the need, at junior, experienced or senior level.

Formal functions need a closer look. Interim professionals can take on formal roles, for example as data protection officer (generally in both models) or compliance officer, depending on the client's requirements. For the MLRO (the Swiss anti-money-laundering function), regulatory rules can rule out an external mandate; staff leasing is then the right form. More on compliance roles in a compliance career in Switzerland through temporary assignments.

Bar register and professional indemnity

Only lawyers who can practise independently can be entered in a cantonal bar register; as employers, only persons who are themselves registered are generally allowed (Art. 8(1)(d) BGFA, the Federal Act on the Freedom of Movement for Lawyers). In-house lawyers are therefore usually not registered as attorneys.

Registered lawyers need professional indemnity insurance (Art. 12(f) BGFA). Even without registration, many clients ask for proof of cover. Check that your policy covers project work in legal and compliance teams.

Switzerland and Germany: what differs

In both countries the way you actually work counts for more than the contract. Procedures and authorities differ, however:

• Switzerland: the AHV compensation office assesses each activity separately; VAT liability once annual turnover reaches CHF 100,000.
• Germany: the German Pension Insurance (DRV Bund) decides on request in a status determination procedure (§ 7a SGB IV), before the start if you wish. Lawyers in a professional pension scheme (Versorgungswerk) also need to consider exemption from statutory pension insurance.

The German side is covered in freelance work in Germany: status determination, pension scheme and tax. For an overview of both countries with a day-rate method, see working as a freelance lawyer in Germany and Switzerland.

Limits and risks

• A single client: working for one company only, over a long period, counts against self-employment. Plan follow-on mandates early.
• Back payments: if a mandate is later reclassified as employment, the compensation office can claim contributions for up to five years after the end of the calendar year (Art. 16(1) AHVG). Many companies therefore prefer staff leasing for long, integrated assignments.
• No legal advice from Alpinum: this guide describes the law in general terms. Clarify your own situation with your compensation office and your tax adviser.

Frequently asked questions on self-employment in Switzerland

Who decides whether I am self-employed as a lawyer in Switzerland?

The AHV compensation office. It assesses each activity separately and looks at the economic reality rather than the contract (AHV/IV leaflet 2.02). The key factors are your own market presence, your own economic risk, a freely chosen organisation and several clients. Register the activity before you start your first mandate so that clients can rely on your status.

Is one mandate with a single company enough for recognition?

Usually not. Anyone working for only one client is normally treated as employed (AHV/IV leaflet 2.02). For a long, integrated assignment in a legal department, employment through staff leasing is therefore often the safer route. Freelancing suits several parallel or consecutive mandates, each with a clear scope.

When do I have to charge Swiss VAT as a freelance lawyer?

Once your turnover from taxable supplies in Switzerland and abroad reaches CHF 100,000 within a year (Art. 10(2)(a) MWSTG). Below that threshold you are exempt. Build VAT into your hourly or day rate as soon as you expect to reach the threshold, and agree with clients whether your rates are quoted with or without VAT.

What happens if the compensation office treats my mandate as employment?

The fee then counts as relevant salary (Art. 5(2) AHVG). The client owes the contributions as employer and may have to pay them for up to five years after the end of the calendar year (Art. 14 and 16 AHVG). Clarify your status with the compensation office and the client before the mandate starts.

Can I switch between freelancing and staff leasing?

Yes. Many professionals work in both models depending on the mandate: as freelancers for defined projects and through staff leasing for integrated assignments in a team. The compensation office assesses each activity separately, so what matters is that the contract and the way you actually work match.

Next step

If you are looking for freelance mandates in Switzerland, create your profile and state your practice areas, workload and preferred model. As the leading provider of interim legal & compliance in Switzerland, Alpinum Solutions staffs freelance mandates as well as staff leasing assignments.

• Freelancing with Alpinum: how the model works
• Careers: legal and compliance jobs for project lawyers
• Working as a freelance lawyer in Germany and Switzerland
• For candidates: all guides for legal and compliance professionals
• Freelance data protection officer: profile and demand in Switzerland and Germany
• Calculating your day rate as a freelance lawyer
• Temporary legal jobs in Switzerland: staff leasing or freelancing

Last updated: 10 November 2026.