Hiring contractors in Switzerland
Contents
General information, not legal or tax advice — confirm with a local adviser before you act.
A foreign company can engage a Swiss professional for genuinely independent services. The AHV compensation fund assesses each paid activity by its economic reality, so a contract label or certificate cannot settle the status of a particular engagement. Commercial-register and VAT duties have separate tests; employee-like work calls for a Swiss hiring route or, where suitable, an employer of record. 4dev.com operates a Contractor Platform for contractors in Switzerland.
Where the line runs: AHV assesses each engagement
AHV looks for work done in the professional's own name, for their own account and at their own business risk. The AHV guidance on self-employment puts the assessment with the compensation fund and ties it to the particular activity and remuneration. The fund looks beyond the service agreement to such facts as who directs the work, whether the professional is integrated into the client's organisation, who funds equipment and other investment, who bears collection risk, who sets the schedule and work organisation, whether work can be delegated, and whether the professional chooses clients and assignments. Several clients can support an independent finding and one client can point toward employment, but neither is an automatic rule.
For example, a software specialist who markets services to several businesses, uses their own equipment, sets the method and hours, can send a qualified substitute, and remains exposed if an invoice is not collected presents a different activity from a specialist who works to one client's daily instructions in its team on its equipment. The same individual may therefore be self-employed for one engagement and treated as employed for another. A contractor label, an AHV certificate, registration, or regular contributions does not pre-clear the client's actual working arrangement.
Contractor status and separate register and tax thresholds
No turnover, client-count or revenue-share figure settles Swiss contractor status. AHV assesses the work; the other thresholds determine registration or tax duties for the named party.
| AHV self-employment | No fixed client count, revenue share or turnover threshold; assess the activity and its remuneration by economic reality | AHV guidance on self-employment |
| Sole-proprietor commercial register | Annual turnover over CHF 100,000 for a business run in a commercial manner requires registration; otherwise registration is voluntary | SME Portal: sole proprietorship |
| Supplier VAT liability | CHF 100,000 annual turnover from non-exempt supplies in Switzerland and abroad generally brings ordinary VAT liability; voluntary registration can be possible below that level | FTA: VAT liability |
| Recipient acquisition tax | A Swiss recipient already registered for VAT declares qualifying foreign services; an unregistered recipient becomes liable when those purchases exceed CHF 10,000 in a calendar year | FTA: acquisition tax |
The commercial-register test uses the sole proprietor's annual business turnover. The supplier-VAT test uses non-exempt supplies in Switzerland and abroad. Acquisition tax is a separate Swiss-recipient duty: qualifying foreign consultancy and similar services may bring it into play, depending on the buyer's VAT position.
For someone whom AHV has actually recognised as self-employed, the 2026 AHV/IV/EO contribution reaches 10.0% from annual assessable income of CHF 60,500; below that amount, the declining-rate scale applies. That person pays the whole contribution and is not insured against unemployment, is not mandatorily insured against accidents, and is outside compulsory occupational pension coverage. Those contribution and insurance rules are the contractor's obligations; they do not establish independence for a client engagement.
How a Swiss contractor registers the business
A client should ask for activity-specific AHV evidence, then check the contractor's legal-form and tax position separately from the classification result.
AHV recognition and evidence
A sole proprietor applies for AHV recognition to the compensation fund at the business seat. The application can be supported by records of real activity: issued invoices, signed service agreements, offers, company letterhead, a premises lease, or liability insurance. The Swiss SME Portal's guide to self-employment lists those documents, which give the fund something concrete to assess.
The Basel-Landschaft compensation office says it assesses an activity only after work has begun, rather than granting advance recognition. This is a cantonal process example, not a nationwide processing deadline. Recognition for one activity also leaves a different client engagement to be assessed on its own facts.
Legal form and commercial register
AHV recognition, legal form, commercial-register entry and VAT liability are separate decisions. A sole proprietorship run in a commercial manner must enter the commercial register when annual turnover exceeds CHF 100,000; otherwise entry is voluntary. Ordinary Swiss VAT liability generally starts at CHF 100,000 of annual turnover from non-exempt supplies in Switzerland and abroad.
A corporate service provider can contract for a deliverable, but its corporate form does not make every individual who performs the work an independent person. Keep the company's legal records distinct from the activity facts that support the engagement.
Visiting providers at a Swiss work site
For an EU/EFTA self-employed provider physically working in Switzerland, SECO's guidance for self-employed service providers describes the documents inspectors can request: notification or permit proof where applicable, a home-country A1, and the client contract or written work confirmation in an official Swiss language. This is an on-site branch for qualifying visitors, not a checklist for every contractor working remotely from abroad. The Swiss work situation controls the inspection; foreign self-employed registration alone does not decide it.
The service contract: scope, rights and exit
A Swiss contractor agreement should describe a real deliverable and the parties' commercial responsibilities without using contract language to disguise employee-like work.
Clauses before work starts
Define the scope, deliverables and acceptance method before the work begins. Set the fee and due date, invoicing and tax-status information, confidentiality, records, and a dispute process; identify the governing law and forum the parties intend to use, while recognising that the actual engagement can still raise mandatory questions outside the clause. If the professional is to use their own method, equipment, schedule or substitute, record only arrangements that will exist in practice, including who carries the relevant business risk.
Copyright starts with the creator, so the agreement should state whether the client needs an assignment or licence of the work product. The Federal Institute of Intellectual Property's business guidance explains why a client that needs rights cannot assume that delivery alone supplies them. The same specificity helps with commissioned code, designs, reports and other material that the client must use or adapt after acceptance.
Ending the contract
Where the arrangement is legally a Swiss simple mandate, either party may terminate it at any time. A party that ends such a mandate at an inopportune time can owe compensation for the resulting damage, so the contract should identify handover, access, unfinished deliverables and records that will be needed if the service ends abruptly.
This rule is limited to an arrangement that is legally a simple mandate; it is not a universal notice period for every services agreement. A termination clause cannot turn employee-like working conditions into independent contracting.
What a Swiss contractor invoice must show
Before accepting an invoice, the buyer should establish whether the supplier is registered for Swiss VAT, whether the supply is taxable in Switzerland, and whether a foreign-supplier invoice instead calls for a separate recipient-side analysis.
| Swiss VAT number | The enterprise UID followed by MWST, TVA or IVA; the English suffix VAT is not accepted | FTA: enterprise UID |
| Swiss VAT invoice | Identify the supplier, recipient and type of supply, with the usual Article 26 detail fields | Swiss VAT Act: Article 26 |
| Swiss VAT charge | An unregistered supplier must not show Swiss VAT; 8.1% applies only to taxable standard-rate Swiss supplies | Swiss VAT Act: Article 26; FTA: VAT rates |
| Foreign-supplier invoice | Retain a sufficient service description; domestic Articles 26 and 27 invoice-form rules do not apply to a supply invoiced from abroad into Switzerland | FTA: electronic invoices |
Use the Federal Tax Administration's UID information to verify the format before treating a Swiss invoice as a VAT document. Swiss VAT liability generally begins at CHF 100,000 of annual turnover from non-exempt domestic and foreign supplies, but registration is only one part of the invoice decision. The buyer still needs to classify the particular supply before using the 8.1% standard rate, which applies only to taxable supplies outside the reduced or special rates.
For a foreign supplier, do not paste Swiss domestic invoice fields onto a document just because the buyer is in Switzerland. Keep a sufficient description of the service and assess the recipient's acquisition-tax position separately: a Swiss VAT-registered recipient must declare qualifying foreign services, while an unregistered Swiss recipient becomes liable when qualifying purchases exceed CHF 10,000 in a calendar year. Consultancy and similar services can fall within that recipient-location analysis.
Paper, scanned-paper and electronic invoices are treated alike for ordinary Swiss VAT evidence, and a qualified digital signature is not generally required. That does not replace the need to retain enough service detail, the parties' tax status and the underlying agreement.
How money reaches a Swiss contractor
The agreement should identify the billing currency, beneficiary account and charge allocation, because Swiss payment rails and QR-bill conditions do not create one universal cross-border route or arrival time.
Swiss-franc interbank payments use SIC. Where both banks offer the service, an instant payment can credit a beneficiary account in Switzerland within ten seconds; that is a domestic rail condition, not a promise for every bank or cross-border transfer. The SIC payment-system description is the practical reference for the domestic rail.
A Swiss QR bill must show CHF or EUR. A QR bill from Switzerland to another country is available only when the issuer offers a Swiss or Liechtenstein bank account, and whether a foreign bank supports a QR bill sent into Switzerland varies by that bank. Before the invoice is approved, match the currency and account details on the invoice with the service agreement and the contractor's confirmed billing instructions.
Set the agreed billing currency, any conversion responsibility and bank charges in the contract or purchase record. Record the actual route and charges rather than assuming a fee, conversion result or settlement time.
Payment terms, default and debt collection
A Swiss contractor invoice is due on the date the parties agree; without a contractual or relationship-based time for performance, it may be demanded immediately rather than after a universal net-30 period.
Put the due date, currency, invoice reference and any contractual interest term in the service agreement and invoice. Once a debt is due, a creditor's reminder generally puts the debtor in default. If the parties have agreed a fixed due date, default begins when that date passes without a reminder; statutory interest on a money debt in default is 5% per year.
For a Swiss debtor, the creditor can submit a Betreibungsbegehren debt-enforcement request to the debt-enforcement office at the debtor's residence or company seat. The office issues a payment order. The debtor has ten days after service to object, which stops enforcement until the creditor establishes the debt.
That is a Swiss-debtor route, not a universal collection solution for a client or contractor outside Switzerland. For a foreign debtor, keep the contract, acceptance record, invoice and due-date evidence together, then assess the available forum and enforcement route for the parties and the actual debtor location.
What breaks along the transaction
Check the work model before the first assignment, then keep the activity, contract and tax records through invoicing and any dispute.
| Step | Failure | Practical check |
|---|---|---|
| Work model | The client directs employee-like work but relies on a contractor label or certificate | Compare the actual activity and remuneration with AHV indicators: direction, organisation, own-account work and business risk |
| Activity evidence | A new service agreement is treated as advance AHV recognition | Retain actual invoices, agreements, offers and other business evidence for the particular activity |
| Business and tax gates | Commercial-register, supplier-VAT and recipient acquisition-tax tests are treated as one threshold | Check the sole proprietor's turnover, the supplier's non-exempt domestic and foreign supplies, and the Swiss buyer's qualifying foreign-service purchases separately |
| Scope and rights | Deliverables, acceptance or work-product rights are unclear | Record the scope, acceptance evidence, needed assignment or licence, and the exit and handover terms |
| Invoice | A supplier without Swiss VAT registration shows Swiss VAT, or a foreign invoice lacks enough service detail | Verify the UID format and tax position; retain supplier, recipient and service details, and assess the foreign-supply rules separately |
| Account route | A QR bill or domestic instant-payment condition is assumed to settle every route | Match currency and account conditions to the agreed billing instructions; treat foreign-bank QR support and rail availability as fact-specific |
| Due date | The parties assume net 30, or cannot show when default began | Put a due date in the agreement and invoice; distinguish a reminder after a due debt from default on a fixed agreed date |
| Recovery | A disputed Swiss claim is treated as automatically enforceable | Keep the agreement, acceptance and invoice evidence; a Swiss payment order can be challenged within ten days, stopping enforcement until the debt is established |
For a qualifying EU/EFTA self-employed provider at a Swiss work site, keep notification or permit proof where applicable, a home-country A1, and a client contract or work confirmation in an official Swiss language. Inspectors can request these documents, but they still assess how the work is carried out in Switzerland.
What a classification mistake costs and who pays
When AHV treats a purportedly independent activity as employment, the exposure follows the actual relationship and the party's role rather than the contractor label.
| Party | Risk | Amount |
|---|---|---|
| Client | Where sham self-employment is found, possible fines, retroactive wage or social-insurance liabilities, and worker claims can follow the reclassification | Up to five years for retroactive wage or social-insurance liabilities; no universal fine amount is established |
| Worker | While wrongly classified as self-employed, employee protections can be unavailable, including unemployment and accident cover, paid holiday and protection against abusive dismissal | Case specific; the missed protections are not a flat monetary amount |
| Genuinely self-employed professional | Own AHV/IV/EO contribution and insurance choices | The person pays the whole AHV/IV/EO contribution; the top 2026 rate is 10.0% from CHF 60,500 annual assessable income |
| Platform or intermediary | Role and exposure depend on the actual contract and conduct | Case specific; client liability does not automatically pass to an intermediary |
The practical response begins before a dispute: retain activity-specific evidence, revisit the arrangement when direction, integration or commercial risk changes, and move to an employer route when the actual work calls for employment. A contractor platform or other intermediary does not by itself decide the classification or replace the parties' contractual analysis.
Models and when each fits
Choose the model that matches the way the work will be done: a genuinely independent service for an autonomous business, or an employment route when the client needs the person to work as part of its organisation.
| Model | When it fits | What still needs checking |
|---|---|---|
| Direct independent service | The supplier works in their own name and account, controls the activity and bears their own commercial risk | AHV assesses the specific activity and remuneration; a contractor label or certificate does not settle the engagement |
| Contractor platform | A client needs an operating framework for independent contractor engagements across countries | The contracting role, scope, document set and actual Swiss working conditions remain relevant to the specific engagement |
| Swiss corporate service provider | A company contracts to deliver an agreed outcome through its own business | The company's invoice does not, by itself, determine whether the individual work arrangement is independent or employment-like |
| Employment through the client's own setup or a personnel-leasing arrangement | The client needs employee-like direction, integration or continuity | The legal employer must meet the relevant Swiss employment obligations; commercial personnel leasing requires the applicable licence |
Where a service needs an employment route, use the Switzerland hiring guide for the direct-employer route and the Switzerland employer-of-record guide for the personnel-leasing model. Commercial personnel leasing in Switzerland requires a cantonal licence, with a federal SECO licence for cross-border activity. Check the provider in the SECO and cantons' public register; a foreign leasing company cannot lease personnel from abroad into Switzerland, and leasing employers must also respect the applicable work-eligibility rules.
Moving a contractor to employment
Move to an employment route when the lived arrangement has become employee-like: the client directs the work, integrates the person into its organisation, or the activity no longer shows the independence and commercial risk expected of self-employment. Stop relying on the contractor label, select the legal employer, put the employment protections and registrations in place, and document the date and records of the transition. Do not assume a grace period or a standard conversion cost for the change.
One contractor versus ten: what actually changes
Using ten contractors does not create a Swiss classification threshold or safe harbour; each person's paid activity still needs its own AHV assessment.
Several clients can be one sign that a particular professional is operating independently, while a single client can point toward employment, but neither condition decides the result alone. The relevant question remains how each activity is performed: who directs it, who controls the work organisation, whether the professional acts on their own account, and who carries the commercial risk. A client's total contractor headcount does not replace that enquiry.
For one engagement, keep a compact record of the activity-specific AHV evidence, signed scope and rights terms, invoice and VAT position, and any change that affects independence. For a larger contractor group, keep the same records in a team-wide register so the client can see which supplier, activity, contract, tax record and review trigger belongs to each engagement. That is an operational control for repeated checks, not a statutory rule that applies at ten people.
Revisit an entry when the working reality changes, such as new daily direction, deeper integration into the client's team, a shift in commercial risk or a change in the professional's client mix. The purpose is to capture the changed facts before relying on an earlier classification record.
Who works with contractors in Switzerland
These 11 routes serve different parties and purposes. Platforms and contracting services can structure an engagement; Swiss invoicing tools serve the independent professional, while an umbrella-style employment service follows a different model.
| Company | Model | Swiss entity or office | Swiss-law/local-language contract | Standard IP assignment | Swiss documents | Classification support |
|---|---|---|---|---|---|---|
| 4dev.com | Global contractor platform | Not published | Not published | Not published | Documentation is published; Swiss format not published | Not published |
| Deel | Contractor platform / Contractor of Record | Not published | Not published | Not published | Tax-form collection is published; Swiss format not published | Not published |
| Remote | Contractor-management platform / EOR | Not published | Not published | Not published | Invoice workflow is published; Swiss format not published | Classification guidance is published |
| bexio | Swiss invoicing and accounting tool | Not published | Not published | Not published | Swiss VAT on invoices is published | Not published |
| Swissroll | Swiss contractor employment service | Not published | Not published | Not published | Invoicing system is published; Swiss format not published | Not published |
| Banana Accounting | Swiss accounting and invoicing tool | Not published | Not published | Not published | QR-standard invoices and Swiss VAT-return support are published | Not published |
| Skuad | Contractor platform / Agent of Record | Not published | Not published | Not published | Not published | Not published |
| Accurity | Swiss contractor service | Not published | Not published | Not published | Contract preparation is published; format not published | Not published |
| CashCtrl | Swiss cloud-accounting and invoicing tool | Not published | Not published | Not published | Sales and purchase invoices are published; Swiss format not published | Not published |
| smallinvoice | Swiss invoicing tool | Not published | Not published | Not published | Invoicing and time tracking are published | Not published |
| KLARA | Swiss invoicing and administration tool | Not published | Not published | Not published | Invoicing and Swiss VAT accounting are published | Not published |
4dev.com
4dev.com lists Switzerland in its contractor coverage and publishes contractor workflows and documentation across more than 150 countries. Its Contractor Platform serves independent engagements; it is not an employer of record.
Deel
Deel has a Switzerland contractor route and says local legal experts support its contractor hiring. Check the contracting party and agreement for the Swiss engagement before using that route.
Remote
Remote includes contractors on its Switzerland page and offers classification guidance in its contractor-management product. Ask for the Swiss agreement and document specifications when evaluating that guidance for a particular engagement.
bexio
bexio publishes invoicing software for Swiss SMEs, start-ups and self-employed people. It inserts Swiss VAT on invoices from stored master data. This is a contractor-side document tool, not a contracting or classification service.
Swissroll
Swissroll describes a Swiss structure in which it signs an employment agreement with the contractor and a supplier service agreement with the client. It also publishes an invoicing system. This is an umbrella-style employment route, not direct independent contracting.
Banana Accounting
Banana Accounting offers accounting for small companies, NGOs and individuals in Switzerland, with QR-standard invoices and Swiss VAT-return support. An independent professional can use it for client documents and tax records; it does not structure the client-contractor engagement.
Skuad
Skuad ties its Switzerland contractor guidance to an Agent of Record route and local compliance requirements. Confirm which party contracts with the Swiss professional and on what terms.
Accurity
Accurity's Swiss contractor service includes contract preparation and permit administration. A contractor needing those services should establish the precise engagement model before treating it as independent contracting.
CashCtrl
CashCtrl describes its product as cloud accounting from Switzerland and lists sales and purchase invoices. It is an accounting record tool for an independent professional, not a hiring intermediary or classification service.
smallinvoice
smallinvoice offers Swiss invoice software with project and time tracking. It is a local document tool for an independent professional, not a contracting party for the client engagement.
KLARA
KLARA offers Swiss business software for self-employed professionals, including invoicing and Swiss VAT accounting. It serves the contractor's administration rather than structuring a client-contractor engagement.
Questions people actually ask
Is an AHV self-employment certificate enough to hire a Swiss contractor?
No. The AHV compensation fund assesses the particular activity and its remuneration by economic reality, so a certificate, registration, regular contributions or a contractor label does not pre-clear a new engagement. Keep evidence of how the work is directed, organised and performed for the client relationship at issue.
How many clients must a Swiss freelancer have?
There is no statutory client-count safe harbour. Several clients can support an independent finding and one client can point toward employment, but AHV still considers the whole activity, including control, own-account work and commercial risk. A single number cannot replace that assessment.
Does CHF 100,000 mean commercial-register or VAT registration?
It can mean different things. A sole proprietorship run in a commercial manner must enter the commercial register when annual turnover exceeds CHF 100,000, while ordinary Swiss VAT liability generally starts at CHF 100,000 annual turnover from non-exempt supplies in Switzerland and abroad. Neither threshold decides whether the engagement is independent for AHV purposes.
Should a Swiss contractor charge VAT to a foreign customer?
The invoice needs a supply-specific tax analysis; a Swiss VAT number alone does not answer the question. The 8.1% standard rate applies only to taxable standard-rate Swiss supplies, and an unregistered supplier must not show Swiss VAT. For a supplier invoicing from abroad into Switzerland, the domestic Swiss invoice-form rules do not apply in the same way.
When does a Swiss buyer owe acquisition tax on foreign services?
A Swiss VAT-registered recipient must declare qualifying services bought from an unregistered foreign business. An unregistered Swiss recipient becomes liable when qualifying foreign-service purchases exceed CHF 10,000 in a calendar year. Consultancy and similar services can fall within the recipient-location rule, so the service description and the buyer's registration status both matter.
Can a foreign self-employed consultant work on site in Switzerland?
A qualifying EU/EFTA self-employed provider working physically in Switzerland may need notification or permit proof where applicable, a home-country A1 and a client contract or written work confirmation in an official Swiss language. This is not a blanket rule for every remote contractor abroad. The Swiss work situation controls the inspection, rather than home-country self-employed registration alone.
How do I move a contractor to Swiss employment?
Start when the actual arrangement has become employee-like, such as where the client directs the work or integrates the person into its organisation. Stop relying on the contractor label, choose the legal employer and put the relevant employment registrations and protections in place. Do not assume a grace period or a standard conversion cost.
Is every Swiss contractor invoice due in 30 days?
No. The parties' agreed due date controls, and where neither the contract nor the nature of the obligation sets a time, performance may be demanded immediately. Once a debt is due, a reminder generally creates default; an agreed fixed due date creates default when it passes, and statutory interest on a money debt in default is 5% per year.
Sources
- 4dev.com. Hiring in Switzerland. Accessed 27 October 2026.
- 4dev.com. Employer of Record in Switzerland. Accessed 27 October 2026.
- 4dev.com. Contractor Platform. Accessed 25 October 2026.
- AHV/IV. Self-employed persons: contributions to AHV, IV and EO (AHV guidance on self-employment). Accessed 25 October 2026.
- Swiss SME Portal. Sham self-employment: what you need to know. Accessed 25 October 2026.
- Swiss SME Portal. Sole proprietorship (SME Portal: sole proprietorship). Accessed 25 October 2026.
- Federal Tax Administration. VAT liability (FTA: VAT liability). Accessed 25 October 2026.
- Federal Tax Administration. Acquisition tax liability (FTA: acquisition tax). Accessed 25 October 2026.
- Swiss SME Portal. Becoming self-employed: a guide. Accessed 25 October 2026.
- SECO. Posting: self-employed service providers. Accessed 25 October 2026.
- Federal Institute of Intellectual Property. Copyright in businesses. Accessed 25 October 2026.
- Federal Tax Administration. Enterprise identification number UID (FTA: enterprise UID). Accessed 25 October 2026.
- Swiss Confederation. Value Added Tax Act (Swiss VAT Act: Article 26). Accessed 25 October 2026.
- Federal Tax Administration. VAT rates in Switzerland (FTA: VAT rates). Accessed 25 October 2026.
- Federal Tax Administration. Electronic signatures and invoices (FTA: electronic invoices). Accessed 25 October 2026.
- SIX. Swiss Interbank Clearing SIC. Accessed 25 October 2026.
- Swiss SME Portal. Debt-enforcement request: an effective tool for payment defaults. Accessed 25 October 2026.
- Swiss Confederation. Swiss Code of Obligations. Accessed 25 October 2026.
- SVA Basel-Landschaft. Self-employed persons. Accessed 25 October 2026.
- SECO. Private placement and personnel leasing. Accessed 25 October 2026.
- SIX. Swiss QR-bill FAQ. Accessed 25 October 2026.
- SECO. Personnel leasing: information sheet. Accessed 25 October 2026.
- 4dev.com. Countries. Accessed 25 October 2026.
- 4dev.com. Founders. Accessed 25 October 2026.
- Deel. Contractors in Switzerland (deel.com/hiring/contractors/switzerland/). Accessed 25 October 2026.
- Remote. Switzerland country explorer (remote.com/country-explorer/switzerland/employer-of-record). Accessed 25 October 2026.
- Remote. Contractor management (remote.com/global-hr/contractor-management). Accessed 25 October 2026.
- bexio. Invoicing Software for Swiss SMEs (bexio.com/en-CH/invoicing-software). Accessed 26 October 2026.
- Swissroll. Contractors (swissroll.ch/contractors/). Accessed 25 October 2026.
- Banana Accounting. Switzerland (banana.ch/en/ch). Accessed 26 October 2026.
- Skuad. Hire contractors in Switzerland (skuad.io/hire-contractors/switzerland). Accessed 25 October 2026.
- Accurity. For contractors (accurity.ch/swiss-payroll/for-contractors/). Accessed 25 October 2026.
- CashCtrl. CashCtrl - Cloud Accounting from Switzerland (cashctrl.com/en/). Accessed 26 October 2026.
- smallinvoice. Swiss invoice software (smallinvoice.com/en/). Accessed 25 October 2026.
- KLARA. Swiss business software for self-employed professionals (klara.ch/en/). Accessed 25 October 2026.