Income & Work
Freelancer or Employee: How to Handle Your Swiss Tax Return
Jan 31, 2025
💡 Key difference: who declares what
Employees have taxes withheld automatically, while freelancers must declare and pay quarterly advances themselves. That means freelancers manage more paperwork — but also enjoy more deductions.
✅ For employees
Use your salary certificate as the basis for your declaration.
Claim standard work-related deductions (commute, meals, etc.).
If your employer withholds at source, confirm if you need to file an annual return (many expats do).
✅ For freelancers
Keep records of income and expenses throughout the year.
Deduct professional costs such as software, travel, and office equipment.
Contribute to AVS/AI and Pillar 3a, which are also deductible.
⚙️ How FileTax helps both
You can manage both employment income and freelance earnings in one return. FileTax identifies deductible expenses automatically and keeps you compliant with cantonal tax rules.
💡 Key difference: who declares what
Employees have taxes withheld automatically, while freelancers must declare and pay quarterly advances themselves. That means freelancers manage more paperwork — but also enjoy more deductions.
✅ For employees
Use your salary certificate as the basis for your declaration.
Claim standard work-related deductions (commute, meals, etc.).
If your employer withholds at source, confirm if you need to file an annual return (many expats do).
✅ For freelancers
Keep records of income and expenses throughout the year.
Deduct professional costs such as software, travel, and office equipment.
Contribute to AVS/AI and Pillar 3a, which are also deductible.
⚙️ How FileTax helps both
You can manage both employment income and freelance earnings in one return. FileTax identifies deductible expenses automatically and keeps you compliant with cantonal tax rules.
