Optimising your tax as a self-employed person or SME: legal levers and mistakes to avoid

Optimising your tax position is not about aggressive schemes — it is about using, properly and on time, the levers the law already gives you. Here are the main ones for the self-employed and SMEs in Switzerland, and the mistakes that cost the most.

The legal levers worth knowing

• Pillar 3a — contributions are deductible from taxable income, with a higher ceiling for the self-employed without an occupational pension.
• Occupational pension (2nd pillar / LPP) — affiliation and buy-backs can significantly reduce taxable income.
• Justified business expenses — genuine professional costs reduce your taxable profit, provided they are properly documented.
• Depreciation and provisions — spreading the cost of investments and anticipating known risks.
• Choice of legal form — beyond a certain profit, incorporating can be more efficient than staying self-employed.

The mistakes that cost the most

• Mixing private and business — the classic error, and the one tax inspectors look for first.
• Neglecting pension planning — leaving one of the most powerful deductions on the table.
• Acting too late — most levers only work if set up before year-end.
• Over-optimising — pushing too hard exposes you to reassessment and penalties.

Timing is everything

Tax planning is decided during the financial year, not when you file. A buy-back, an investment or a 3a contribution must be made before 31 December to count.

How a fiduciary adds value

A fiduciary maps your situation, quantifies each lever and builds a plan that is both compliant and efficient — no nasty surprises, no money left on the table. That is the heart of what Helvate does for the self-employed and SMEs.

Want to know which levers apply to your situation? Talk to a Helvate advisor before year-end.