Do you have to set up a small business for online revenue like Twitch (Switzerland)?

I have the question of whether you need to set up a small business in Switzerland for online payments such as YouTube payments (monetization) or Twitch payments such as subs, bits etc. Because of taxes etc.

Many streamers that I know mostly from Germany have founded a small business so that they can tax the income from their streams without problems.

So would I have to start a small business here in Switzerland if I make money with streams?

If you tell regular income with it then.

Sali

What is a small business? This expression is not used in Switzerland.

We have full freedom of trade and trade here. If your turnover per year is not more than 100,000 francs, you do not even have to register your trade in the commercial register. Only those who deal in special items requiring approval (alcohol, medication, weapons, etc.) need a cantonal license.

Of course, you have to submit correct accounting to the tax return every year so that the profit can be determined and added to normal income. If you do not do this, you will come to the checkout for tax evasion.

Tell son

Thanks for the answer.

If you google Google "Small Business Switzerland" there's always an entry of the SMEs (Small and Medium-Sized Enterprises) Switzerland because of independence so I thought it is also called Small Business here because of the SMEs

Legally, there are only the terms for the type of company. So an AG, a GmbH, a limited partnership or a sole proprietorship. This applies if the company is entered in the commercial register.

For you it would be a sole proprietorship that runs under your name. At least your last name must be mentioned in the company name, for example: "Spezial-Handel Prius Lustig".