Pension income

Part-time self-employment covers small-scale business activities you carry out in your free time, on top of your main job. You’re still self-employed, just not full-time.

You work 80% in an office and sell handmade cards online.

You’ll need to submit an income and expense statement (up to CHF 500K turnover/year) or complete annual financial report (balance sheet + profit & loss statement), depending on the business size.