SVA, AHV, VAT — what they mean for your new Swiss company

You've registered your Swiss company — what comes next? The moment the commercial registry entry is through, the authorities arrive: social security, AHV registration, possibly VAT. Three acronyms every founder needs to understand — and in practice, they often raise more questions than they answer.

This article: what SVA, AHV and VAT actually mean in the Swiss context, what your obligations are, which thresholds trigger which registration — and what UniExe handles for you.

The three concepts in 30 seconds

SVA — what founders need to know

The SVA (Sozialversicherungsanstalt) is your cantonal point of contact for AHV, IV (disability), EO (loss-of-earnings) and ALV (unemployment insurance). The moment you found a company or become self-employed, you must register with the SVA of the canton where you reside.

Registration is mandatory — not optional. The SVA reviews whether you qualify as self-employed under Swiss law. This matters, because your tax and social security treatment depends on the outcome.

• Registration deadline: within 30 days of starting the activity
• For a GmbH/AG: managing directors and employees are registered with the SVA via the company
• Contributions are drawn from salary (split between employee and employer share)

AHV — the obligation that applies to everyone

The AHV (Alters- und Hinterlassenenversicherung) is the first pillar of the Swiss pension system. Every working individual pays into it — including the self-employed. For a GmbH or AG, AHV is settled through payroll (10.6% in 2026, split equally between employee and employer).

Important for managing directors of your own GmbH: you are typically treated as employed, not self-employed. This means: AHV contributions through payroll — and at the same time, entitlement to unemployment insurance, accident coverage and BVG (second pillar pension).

VAT — only from CHF 100,000 turnover

Swiss VAT (Mehrwertsteuer, MWST) is charged on sales of goods and services. The current standard rate is 8.1% (as of 2024).

Important: not every company needs to register for VAT. The obligation starts at an annual turnover of CHF 100,000. Below that threshold, you are exempt — but you can register voluntarily if you want to use the input VAT deduction.

When does voluntary VAT registration make sense?

• When most of your clients are businesses (B2B) — input VAT deduction is attractive
• When you make significant investments (e.g. equipment, IT, machinery)
• When international transactions are planned

Not worthwhile if you sell mainly to private customers — they cannot deduct VAT, and your prices effectively become higher.

BVG — the often forgotten factor

For your employees (including yourself, as a GmbH managing director), an annual salary of CHF 22,680 triggers the BVG obligation — the second pillar of Swiss retirement provision. You must join a pension fund and pay contributions accordingly.

This is not optional. Breaching the BVG obligation carries substantial fines.

Withholding tax — when does it apply?

If you employ people with a foreign B or L residence permit, you must withhold their income tax directly from payroll and transfer it to the canton — known as Quellensteuer (source taxation). This is particularly relevant for managing directors from abroad.

Key thresholds at a glance

What UniExe handles for you

We coordinate all the authority registrations in one place:

• SVA registration and recognition of self-employed status
• Calculation of AHV/IV/EO contributions
• Review of BVG obligation and selection of an appropriate pension fund
• VAT assessment and registration where applicable
• Source taxation registration where relevant
• Coordination with our fiduciary partner for ongoing payroll and VAT returns

You don't have to negotiate with three authorities in parallel — we deliver a clear setup that works from day one.