Self-employed in Switzerland?
Do you run a self-employed activity in French-speaking Switzerland? Freelancer, liberal profession, independent entrepreneur: have you built the right pension and tax optimization structure? AVS contributions, pillar 3a, loss-of-income insurance, pension gaps: every decision counts. Agence Magnus supports you in Geneva and across Romandy — with an expert who knows Swiss law and the reality of self-employment.
In Switzerland, insurance brokerage is governed by strict legal obligations. Before any recommendation or subscription, Agence Magnus is required — and committed — to:
These obligations are not formalities. They are the foundation of a lasting relationship of trust. An advisor who doesn't respect them isn't an advisor — they're a salesperson.
Complete analysis of your profile: income, family, existing coverage, goals
Written definition of your needs, understood and validated together
Identification of every income gap by scenario (retirement, disability, death)
Written, justified action plan, with alternatives presented and fees detailed
Plan revised whenever your situation or legislation changes significantly
Every Agence Magnus mandate begins with a needs-assessment document signed by both parties. Your objectives are recorded in black and white — no room for misunderstanding, no unsuitable product quietly sold to you.
Being self-employed in Switzerland means building something of your own. It also means carrying alone responsibilities that an employee never faces — and that many discover too late, sometimes at the worst possible moment.
As a self-employed person registered with the AVS fund, you have no employer contributing on your behalf, no HR department managing your pension, no automatic safety net in case of an accident or prolonged illness. Everything rests on your shoulders — and on the quality of your decisions.
As leading Swiss financial planning specialists emphasise: the self-employed situation requires a comprehensive, up-to-date overview — current income, retirement projections, disability and death scenarios, annual tax optimisation. None of these elements can be handled in isolation without risking a gap or an unnecessary cost elsewhere.
A pension review isn't a document you fill out once. It's a living plan, adjusted every year as your income, family and the law evolve.
— A core principle of Swiss financial planningAVS affiliation as a self-employed person is mandatory from the very first franc of profit. Without proper affiliation, no AVS pension or disability coverage is guaranteed. The first move when launching your activity: contact your cantonal AVS fund and put together a complete pension review.
The mandatory foundation. For the self-employed, contributions are personal, calculated on profit. A minimum guaranteed pension at retirement — but insufficient on its own to maintain your standard of living.
Learn more →Optional for the self-employed. Often presented as essential — but with fees that can reach 30% of the premium, alternatives deserve serious comparison before joining.
Watch out for fees →The most powerful lever for the self-employed. Attractive tax deduction, available capital, total flexibility. Up to 250,000 CHF in turnover, it can advantageously replace pillar 2.
Maximise pillar 3a →A complete pension review typically reveals 2 to 4 immediate optimisation opportunities. Book a meeting with an Agence Magnus expert.
Book an expert consultationFor a self-employed person with turnover below 250,000 CHF, voluntarily joining an LPP foundation can cost far more than it appears — without offering better protection than a well-calibrated combination of alternatives.
Voluntary membership in the pillar 2 LPP (Swiss occupational pension law) is too often presented as a given for the self-employed. While the principle is sound for affiliated employees, its application for the self-employed, liberal professions and entrepreneurs via collective foundations hides a structural problem rarely brought to light: administration, management and risk fees can amount to up to 30% of the total premium paid.
Independent financial planning experts confirm it: before any voluntary membership in an LPP fund, it is essential to request the full fee breakdown — expressed as a percentage of the premium — and compare it against available alternatives. A clear, annually updated pension dashboard helps avoid unnecessary contributions and redundant coverage.
Of every franc paid into a voluntary LPP fund, a significant share doesn't feed your retirement capital: risk premiums, foundation administration fees, asset management costs marked up with commissions, and penalising entry and exit fees when your situation changes.
of the premium can go to fees in certain LPP foundations. On 10,000 CHF paid in, up to 3,000 CHF never reaches your retirement capital. As Albert Einstein put it: "Compound interest is the eighth wonder of the world. He who understands it, earns it; he who doesn't, pays it." Every franc lost to fees is a franc that never compounds.
in fees for a securities-based pillar 3a (ETFs). The rest works entirely for you, with maximum tax deductibility and full cost transparency.
LPP foundations offering voluntary membership have a commercial interest in maximising your payments. Always demand the full fee breakdown as a percentage of the total premium — not just an annual amount in francs. A genuine independent advisor has no interest in steering you toward one product over another.
Well coordinated, these elements cover the full range of needs — without the structural fees of an LPP foundation, and often with a greater tax benefit. Above 250,000 CHF in income, pillar 2 can become relevant again — provided you choose a transparent foundation.
Pension planning isn't a product you buy once. It's a strategy you build, review and optimise every year as your situation and the law evolve.
— A principle of holistic financial planningWe compare your current situation against available alternatives and quantify the savings achievable — no obligation.
Book an expert consultationOld-age and survivors' insurance is mandatory. Understanding how it works for the self-employed is essential to avoid irreparable gaps over time.
A self-employed person in Switzerland contributes to the AVS (old-age and survivors' insurance) alone, with no employer share. AVS contributions for the self-employed are calculated on net profit using a sliding scale, up to 10.1% above 57,400 CHF. A minimum contribution of 422 CHF/year is due even with no income, to preserve continuity of AVS entitlements.
Every year of insufficient contribution creates a permanent gap in your future AVS pension. For a full pension: 44 years of contributions for a woman, 45 for a man. A missing year means around 56 CHF/month less pension — for life.
Financial planning specialists stress this point: from the very start of self-employment, check your individual AVS account statement and make sure no year is missing. A single gap, even an old one, can mean several thousand francs of lost pension over your retirement.
AI pays a pension only in case of at least 40% disability. Below that threshold, no pension. AI also provides vocational rehabilitation measures: retraining, education, job placement — before any pension entitlement is examined.
A crucial point often misunderstood: AI assesses the disability rate by comparing what you currently earn with what you could theoretically earn in another activity compatible with your health condition. It isn't simply your medical incapacity that counts — it's your actual economic loss.
An individual AVS account statement reveals in minutes whether any gaps exist. We help you identify and close them.
Book an expert consultationFor a self-employed person without a pillar 2, the pillar 3a contribution cap is up to 20% of net AVS income — more than double the employee cap. A considerable tax and capital-building lever.
Pillar 3a (tied individual pension) is the most advantageous retirement savings and tax optimisation solution for the self-employed, liberal professions and freelancers in Switzerland. Contributions are fully deductible from taxable income, simultaneously reducing income tax and social contributions. In 2026, a self-employed person without a pillar 2 can contribute up to 36,288 CHF per year — 20% of net self-employment income. The 36,288 CHF cap is reached at 181,440 CHF of net income. Beyond that, you still contribute 36,288 CHF, but 20% of income exceeds the cap.
Concrete example — 230,000 CHF turnover: After deducting expenses and AVS/AI/APG contributions, net income comes to around 160,000 CHF. The self-employed person contributes 20% × 160,000 = 32,000 CHF to their pillar 3a (below the 36,288 CHF cap), fully deductible. The tax saving reaches between 9,000 and 15,000 CHF depending on canton and family situation. This is the turnover level where a comprehensive review — including a look at pillar 2 — really pays off.
Financial planning experts regard a securities-based pillar 3a as the most efficient retirement savings product for the Swiss self-employed: full deductibility, optimisable returns, manageable fees. The compounding effect over 20 to 30 years, combined with reinvested annual tax savings, can represent several hundred thousand francs at retirement.
Up to 36,288 CHF/year deductible for a self-employed person without an LPP. Depending on income, canton and family situation, the overall tax benefit can reach 42% of the amount paid in — over 15,000 CHF in tax saved on a maximum contribution. Estimated saving between 200 and 420 CHF per 1,000 CHF contributed.
A pillar 3a invested in global ETFs has historically offered 4 to 6% annual returns, far above bank interest. The difference between providers can amount to tens of thousands of francs over 30 years.
Withdrawal possible for a primary residence, starting a self-employed activity, or early retirement from age 60. A strategic liquidity that pillar 2 doesn't offer.
For the self-employed, a pillar 3a contribution reduces the net profit subject to AVS contributions — on top of reducing taxable income. Less tax and lower social contributions on the same transaction: a dual lever few people use.
Pillar 3a capital benefits from partial legal protection in case of financial difficulty, unlike an ordinary savings account.
Indicative simulation. Results vary by municipality and family situation.
Without an employer, a long illness can mean zero income. Sickness loss-of-income insurance is essential.
Beyond these thresholds? Agence Magnus can create tailored corporate structures and design executive LPP plans allowing much larger deductions and significant pension fund buy-ins — for top-tier tax and wealth optimisation. Talk to us →
A precise calculation of your 2026 cap and the associated tax saving takes less than 30 minutes. Let's do it together.
Book an expert consultationIn Switzerland, the law caps the combined total of all disability pensions at 90% of the presumed lost insured income. Beyond that, benefits are automatically reduced by the funds. Buying more coverage brings no extra benefit — and costs more in premiums.
This is one of the most overlooked mechanisms among self-employed people who build their social protection piecemeal, without an overall view. Coordination of Swiss social insurance rests on a fundamental legal principle: the prevention of overinsurance. The total of all pensions received simultaneously — AI, LAA, LPP, private loss-of-income insurance — cannot exceed 90% of the income the person is presumed to have lost.
The pillar 1 AI pension is the priority benefit. It is established first, based on the determining AVS income and the recognised disability rate. Other pensions — LAA, LPP, private insurance — come afterwards as a supplement, but only up to the 90% cap.
In practice: if the AI pension already covers 55% of insured income, the private supplementary pension can only add up to 35% more. Any premium paid to obtain more will be reduced by the fund at the time of the claim — without the years of premiums being refunded.
Established first. Calculated on average AVS income and the recognised disability rate. Max pension ≈ 29,400 CHF/year (full pension).
Comes second. Fills the gap up to the cap. Automatically reduced if the total exceeds 90%.
Any additional benefit is capped. Premiums overpaid are never refunded.
The legal cap is set at 72,000 CHF/year (90% of 80,000). Mrs N., with two children, receives from AI 2,200 CHF/month main pension + 880 CHF × 2 in child pensions = 47,520 CHF/year. Her pension fund can then only pay 72,000 − 47,520 = 24,480 CHF/year — well below what her LPP regulations provided for. The fund is legally entitled to reduce her pension by 15,520 CHF/year.
A self-employed person who takes out an LPP pension, a private AI pension and loss-of-income insurance without accounting for coordination can pay several hundred francs a month in premiums for coverage the law will reduce at the time of a claim. The premium money, meanwhile, is never returned.
This coordination work — technical, time-consuming, and requiring detailed legal knowledge — is precisely what a specialised advisor performs for each client. The result: optimal protection, without a single wasted premium franc.
Most self-employed people pay premiums for coverage the law will reduce anyway. A coordination audit reveals exactly what's useful — and what isn't.
Book an expert consultationLAA (the Swiss federal accident insurance law) automatically protects Swiss employees. For the self-employed, freelancers and liberal professions, accident coverage is entirely voluntary — and often incomplete without a well-structured supplement.
LAA (the federal accident insurance law) is mandatory for employees, automatically covered by their employer through SUVA or an approved private insurer. For the self-employed, this obligation disappears entirely: you may voluntarily join LAA, or cover your accident risk through private insurance.
If you forgo all accident coverage, your health insurer (LAMal) covers medical costs related to accidents — but pays no compensation for loss of income or a pension in case of lasting disability. A potentially catastrophic gap for your business and your family.
Mandatory LAA caps insured earnings at 148,200 CHF/year (2024–2026). Beyond that amount, no additional benefit is paid by LAA alone. Any income above the cap is therefore unprotected in case of an accident. For self-employed people whose profit exceeds this threshold, the gap can be considerable.
LAAC (supplementary accident insurance, based on the Insurance Contract Act) improves on this base coverage in several decisive ways:
| Benefit | LAA alone | LAA + LAAC |
|---|---|---|
| Insured earnings cap | 148,200 CHF | Up to 500,000 CHF |
| Hospitalisation | General ward | Semi-private or private |
| Daily allowance waiting period | 3 days | From day 1 |
| Worldwide coverage | Limited | Unlimited |
| Gross negligence covered | Possible reduction | Covered |
| Disability/death capital | Pension only | Capital + pension |
| Alternative medicine | Not covered | Covered per contract |
A self-employed person earning above 148,200 CHF is particularly exposed: LAA alone only protects up to that cap. The portion of income above it is not covered by any automatic protection in case of a serious accident.
80% of income incapacity cases are due to illness, not accidents. LAAC improves accident coverage — it does not replace sickness loss-of-income insurance, which remains essential and distinct. The two complement each other; they do not substitute for one another.
Many self-employed people discover their accident gap only after a claim. Check your situation now, before it's too late.
Book an expert consultationSound financial planning for the self-employed in French-speaking Switzerland relies on a precise understanding of the legal mechanisms: AVS, LPP, pillar 3a, LAAC, AI, APG, overinsurance. Here are the key notions every self-employed worker, freelancer or liberal profession needs to grasp to optimise their taxes and secure their situation.
A complete overview of your situation: projected income and expenses in case of retirement, disability or death. Identifies every gap and sets out a time-prioritised action plan.
The difference between the income you would need and what social insurance actually provides. Calculated scenario by scenario, it determines the necessary — and sufficient — level of private coverage.
The legal mechanism governing how benefits from different insurers combine. Goal: prevent overinsurance by capping the total at 90% of presumed lost income.
A personalised roadmap indicating when to take which action: opening pillar 3a accounts, revising the APG waiting period, partial retirement, restructuring investments over time.
An assessment of your tolerance for fluctuations and your time horizon, used to calibrate your pillar 3a asset allocation between cash, bonds and equities according to your goals.
Voluntary payments into pillar 2 to close contribution gaps. Fully deductible. Worthwhile if the foundation is transparent about its fees and offers a good net return.
The legal principle whereby the AI pension is established first. Other pensions (LPP, LAA, private) come as a supplement but cannot exceed the 90% cap on insured income.
The rate applied to retirement savings to calculate the annual pension. Set at 6.8% for the mandatory portion. Can be lower for the extra-mandatory portion — a decisive factor often underestimated.
The option to withdraw or pledge pillar 2 and 3 assets to finance the purchase of a primary residence. The impact on disability and death coverage must be analysed beforehand.
In Switzerland, insurance brokerage and pension advisory for the self-employed operate under a compensation model regulated by FINMA. At Agence Magnus, an independent broker in Geneva, we explain exactly how we are compensated — with no ambiguity. Reminder: deductible pension contracts can generate up to 42% tax benefit depending on income and family situation — their real cost is often well below the gross premium amount.
For insurance brokerage mandates (pension, loss of income, life, LAAC, LAA, pillar 3a with an insurance component), our compensation consists of a commission paid directly by the insurer — at no extra cost to you.
This rate varies according to the product type, premium amount and complexity of the case. It is always disclosed in writing before any subscription, in line with our legal transparency obligations.
For engagements that go beyond pure brokerage, an hourly rate applies depending on the complexity and nature of the service:
A written quote is provided before any engagement billed at an hourly rate. No surprise invoicing.
In accordance with FINMA requirements and industry best practice, we disclose to you in writing, before any subscription or engagement:
We answer all your questions about our fees and independence before your very first appointment.
Book an expert consultationAgence Magnus has a panel of trusted professionals to handle cases with, from Geneva to Zurich — working closely and personally on every file.
Financial planning for a self-employed person or a high-income taxpayer doesn't stop at insurance and pensions. Some situations call for specific legal or notarial expertise. Rather than leaving you to navigate between several contacts on your own, Agence Magnus directs you straight to the right professionals — partners selected for their expertise, their reliability and their understanding of the issues tied to your profile.
This collaborative approach guarantees full consistency between your pension plan, your legal situation and your wealth — no blind spots, no duplication, no file falling through the cracks.
Each partner is independent, selected for their expertise, and works only within their field of competence. Agence Magnus coordinates, but never replaces the specialist. Full transparency on each partner's fees.
Our partner network covers all of French- and German-speaking Switzerland: Geneva, Vaud, Valais, Fribourg, Neuchâtel, Bern, Basel and Zurich. Every file is handled locally, with a contact who knows the cantonal context.
Tell us about your project. We direct you to the right network professional, coordinate the exchanges and ensure the overall consistency of your file.
Book an expert consultationBased in Meyrin (Geneva), 5 minutes from the international airport, Agence Magnus supports self-employed workers, freelancers and liberal professions across French-speaking Switzerland in building tailored financial protection — from day one of self-employment through to retirement and beyond.
Our approach rests on three pillars: in-depth knowledge of Swiss law, a complete and personalised pension review, and the will to act now. Because every year without planning is a year of lost tax deduction, a possible AVS gap, a premium wasted on poorly calibrated coverage.
Complete analysis of your social coverage and identification of every income gap by scenario
Insurance coordination and precise calibration to never exceed the 90% cap — without a single wasted premium franc
Tax optimisation via pillar 3a, deductible business expenses and a reasoned choice of LPP foundation if needed
Setting up loss-of-income insurance, disability pension and LAAC to match your exact profile
An individual action plan with steps to take now, in 5 years, and through to retirement
Annual review to adapt the strategy as your income, family situation and the law evolve
Invested vested benefits — investing your vested benefits capital in securities (ETFs), arbitrating between account and pension policy
Mortgage — analysis and negotiation of your property financing, coordinated with pension assets (EPL) and pillar 3a
Business & technical insurance — professional liability, technical insurance, legal protection and operational risks
Personal and executive pillar 2 — tailored LPP plans for executives and high-income employees, optimised deductible buy-ins
All our areas of expertise
"Everything can be planned for. With the right knowledge, the right method and the will to act now, no gap is inevitable — neither at retirement, nor in case of incapacity."
Share your situation in a few lines. An Agence Magnus expert will get back to you within 24 business hours to arrange a full review — free of charge, with no obligation.
During this conversation, we'll draw up a joint assessment together: current gaps, possible optimisations, and an action plan to put in place right away.
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