Nintendo Switch-Multiple Accounts?

Since I'm considering buying a switch, I have some questions:

Can you create multiple accounts on one switch, like with the Playstation?

And can you share the games, i.e. That account number 1 is running a game and account number 2 can still play the game on the same device, as with the Playstation?

To answer all of your questions, it's all just like the PlayStation!

And also sharing the games for free? (PS Plus or online games seem to cost everywhere today anyway)

I asked the wrong question, the right question: Does account # 2 have its own score and doesn't play on the score of account # 1? And do you have to buy a membership to play online for free games? On the Playstation it is not necessary to buy PS Plus for free.

All games have their own savegames (exception: Animal Crossing). Free games can be played online for free. Games that cost money require a membership to play online. Nintendo Switch Online is divided into 2 subscriptions: Individual membership: only for 1 profile and family membership: for multiple profiles.