For Ukrainians in Switzerland with a protection status S, the road to self‑employment has changed dramatically. Just a few months ago, starting a freelance or independent business meant navigating a complex web of permits, business plans, and double‑checked approvals. Today, the system is far simpler—if you know the rules.
This article is a practical mini‑guide for Ukrainians with S‑status who want to work independently in Switzerland in 2026. It explains what has changed, which steps you still must follow, and how you can move from dependence to real financial independence—legally and safely.
What Changed in 2026
Until recently, many cantons treated self‑employment for S‑status holders almost like a special “exception case.” Even if you already had a residence card marked.
“Activité lucrative soumise à autorisation selon art. 75 LAsi”
(your gainful activity is subject to authorisation under the Foreign Nationals and Integration Act), any step toward self‑employment required a separate work‑permit‑type approval from migration or labour offices.
This often meant:
• submitting a detailed business plan
• proving financial resources and professional experience
• waiting for a decision, sometimes months
• and sometimes even being asked for “approvals” from social services that were not actually foreseen in the law
Such hurdles created delays, uncertainty, and, in many cases, fear of taking the first step toward independence.
The New Rule: Permission → Notification
On 1 December 2025, Switzerland introduced a major simplification for people with status S:
• They no longer need a separate work‑authorisation permit from the cantonal migration or labour authorities.
• Instead, they simply notify the canton about their employment or self‑employment activity.
This change applies to both employed work and self‑employment. The notification can be done via the federal EasyGov.ch portal or directly with the responsible cantonal authority.
As a result, your residence or permit documents may now include wording such as
“Habile à travailler dans toute la Suisse”
(“Entitled to work anywhere in Switzerland”), reflecting this new, broader right to work.
What This Means for You as a Ukrainian with S‑Status
If you hold protection status S, you are:
• allowed to work in Switzerland from the day you receive your S‑permit
• allowed to be self‑employed (freelancer, independent contractor, sole trader)
• allowed to work across cantons under the same general rules as Swiss residents and other authorised foreigners
But “allowed to work” does not mean “no paperwork at all.”
Here’s what you still must do in 2026.
Step‑by‑Step: How to Start Self‑Employment in Switzerland (2026)
Think of starting self‑employment in Switzerland as a three‑step process:
1. Check your status and notification obligations
2. Register with the AHV/AVS compensation fund
3. Manage tax and VAT based on your income
Let’s walk through each.
Step 1: Confirm Your Right to Work and Notify Your Canton
As soon as you receive your S‑permit, you are allowed to work in Switzerland, including self‑employment.
Since 1 December 2025, you no longer need a written permission letter from the canton to start working.
However, you must notify the cantonal authority where you will work:
• If you are employed, your employer submits the notification (starting from 1 December 2025).
• If you are self‑employed, the responsibility lies with you.
You usually submit this via:
• the EasyGov.ch online portal, or
• directly to the cantonal labour or migration office (depending on the canton)
The notification includes:
• your personal data
• the type of activity (employed vs. self‑employed)
• your expected income and place of work
Once you submit the notification, you can start working immediately; there is no need to wait for a separate “decision” in most cases.
Step 2: Register as Self‑Employed with AHV/AVS (1st Pillar)
In Switzerland, self‑employed status is first a social‑insurance concept, not just a tax one. You must register with the AHV/AVS compensation fund (Old Age and Survivors’ Insurance) in your canton.
Typical steps:
1. Confirm you meet the criteria for self‑employment:
• You work under your own name, on your own account.
• You bear financial risk (you cover costs, not your client).
• You work for multiple clients (not just one employer on a permanent contract).
(These are the main indicators Swiss authorities use.)
2. Submit an application to the cantonal AHV/AVS office:
• You fill out a self‑employment questionnaire.
• You provide ID, residence permit (S‑status), and evidence of your activity (invoices, contracts, or at least 2–3 client agreements).
• The office then issues an AHV/AVS number specifically for self‑employed persons and sets up your contribution schedule.
3. Pay your AHV/IV/EO contributions:
• Self‑employed persons pay 100% of their own AHV/IV/EO contributions (no employer split).
• The amount is calculated as a percentage of your declared income, up to a cap.
This registration is mandatory as soon as you truly start self‑employed work, typically within the first months of activity.
Step 3: Handle Taxes and VAT Once You Earn More Than CHF 100,000
Tax obligations are separate from AHV/AVS, but they are equally important.
• Income tax: As a resident, you will declare your worldwide income to Swiss tax authorities at federal, cantonal, and municipal levels.
• VAT (Mehrwertsteuer / TVA): There is a threshold of CHF 100,000 in annual turnover.
More precisely:
• If your worldwide taxable turnover from services or goods exceeds CHF 100,000 in any 12‑month period, you must register for VAT with the Federal Tax Administration (ESTV).
• You have 30 days from the moment you reach or foresee reaching this threshold to register via the ESTV e‑portal, which is now mandatory.
• Once registered, you must charge VAT to clients, file VAT returns, and keep clear accounting records.
Activities such as certain healthcare, education, and financial services may be exempt from VAT; the exact rules depend on your sector.
Self‑Employment vs. Side‑Job: When to Register
If you mostly work as an employee and only have a small side income (e.g., occasional freelance work), Swiss law allows a low‑income threshold:
• If your self‑employed income per year is under CHF 2,500, you generally do not need to register as self‑employed with AHV/AVS.
• Once your side‑income exceeds that limit, you must register and start paying self‑employed contributions.
So, if you are planning to build a real freelance business, it is better to formalise your status early than to wait until you accidentally cross this line.
Independence as Integration: Why This Matters for Ukrainians in Switzerland
For many Ukrainians with S‑status, self‑employment is not just a “side hustle.” It is a tool for integration, financial independence, and dignity.
Switzerland has now removed the most bureaucratic barrier—the separate work permit—so that:
• you can start earning as soon as you have a client or project
• you no longer need to justify your market value through long approval procedures
• you can focus on skills, networks, and services, not on paperwork
In practice, this means:
• coaching, consulting, training, content creation, translation, design, and many other knowledge‑based services can be offered legally and safely.
• if you already have experience in another country, you can transfer much of it into the Swiss market, after adapting to Swiss expectations and language requirements.
What You Should Do Next (Action Plan)
If you are a Ukrainian with S‑status in Switzerland and want to start self‑employment in 2026, here is a simple checklist:
- Confirm your S‑status and residence permit wording (check whether you have the new “Habile à travailler dans toute la Suisse” field).
- Choose your activity (freelance, sole trader, side project).
- Notify your canton (self‑employment notification via EasyGov or cantonal office).
- Register with the cantonal AHV/AVS compensation fund as self‑employed.
- Set up simple accounting and track your income.
- Watch the CHF 100,000 turnover threshold and register for VAT if you approach it.
If anything in this process feels unclear—for example:
• whether your specific activity counts as self‑employment
• which canton to register with
• how to structure your business legally
• or how to handle VAT across borders
then it is worth speaking to a legal professional experienced with S‑status holders.
Call to Action: Get Clarity Before You Start
Starting self‑employment in Switzerland can be empowering, but it also comes with responsibilities. If you want to make sure your first step is legally safe, financially smart, and individually tailored to your situation, you do not have to figure everything out alone.
If you are a Ukrainian with status S and you:
• want to understand your exact rights in 2026
• need help drafting a simple structure for your freelance work
• or are unsure how to comply with AHV/AVS and VAT rules
then reach out to Lighthouse Legal for a consultation.
📩 Write to them at: info@lighthouse‑legal.eu
They can walk you through:
• the latest rules for S‑status holders
• the notification process in your canton
• and how to set up your self‑employment in a way that protects you and your clients.
