Independent practice in health and fitness
In Switzerland, physiotherapists with a recognised diploma and personal trainers working on their own (private studio, home visits, gym rental, online coaching) are almost always considered self-employed — sole proprietors — not employees of clients or the gym, unless there is a genuine employment contract.
This means orderly accounting, correct invoicing, revenue declaration, AVS/AI/IPG contributions on net income and, above thresholds, VAT registration and Commercial Register entry. Cash or booking-app receipts do not replace invoices, accounting records or tax filing.
This guide covers what physiotherapists and personal trainers need in Switzerland: legal status, revenue types (including insurance reimbursement for physiotherapy), deductible expenses, VAT and AVS, mandatory and recommended insurance, and year-end without tax or compensation fund surprises.
Legal status, qualifications and sole proprietorship
Before opening a studio or signing gym and client contracts, clarify these points:
Physiotherapist: diploma and authorisation
A university diploma or equivalent recognised in Switzerland (e.g. Bachelor in physiotherapy) and cantonal professional register entry are required. Without qualification you cannot invoice physiotherapy services or bill LAMal/KVG rates (Tarmed).
Personal trainer: no mandatory federal diploma
There is no mandatory national diploma for personal trainers, but certifications (ESCA, SASM, etc.) strengthen credibility. You are a sole proprietor selling coaching services; civil liability towards clients remains yours.
Sole proprietorship and Commercial Register
The most common form is sole proprietorship. Annual turnover above CHF 100,000: mandatory Commercial Register entry. Below the threshold, voluntary but useful for bank credit and facility contracts.
AVS registration as self-employed
Register with your cantonal compensation fund (or professional fund) as self-employed. Contributions on net income from activity (revenue minus professional costs), rate up to ~10.6%, with annual minimum even on low income.
Warning: working «off the books» at a gym or at home without invoicing exposes you to tax penalties, AVS issues and, if a client is injured, personal liability claims without professional insurance cover.
Revenue: sessions, packages and insurance reimbursement
Revenue must be recorded when the service is provided or invoiced, not only when you collect payment:
Single sessions and packages
Each session or package (5, 10, 20 sessions) sold is revenue. Even advance payments: recognise revenue when you deliver the service or per your chosen accounting method (prepayments = liability until delivery).
Physiotherapy with medical prescription (LAMal/KVG)
Services reimbursed by mandatory health insurance: invoice with Tarmed codes (tariff 590). Revenue is the invoiced amount (patient share + insurer share). Keep prescriptions and treatment certificates.
Gym space rental and corporate clients
Monthly gym fees for space use, group classes, corporate wellness contracts: all revenue. If the gym retains commission, record gross revenue and commission as a separate cost.
Online coaching and subscriptions
Nutrition plans, digital training programmes, monthly subscriptions: taxable revenue. Foreign clients: check VAT obligations (digital B2C services to EU beyond thresholds).
Practical rule: issue an invoice (or receipt with UID if VAT registered) for each service or package. Twint and cash must still be recorded in accounts with date, client and amount.
Deductible expenses: studio, equipment and training
Costs strictly related to professional activity reduce taxable profit. Here are the most relevant items:
| Expense type | Deduction | Notes |
|---|---|---|
| Studio rent / gym station | 100% if exclusively professional use | Exclude private share if mixed use |
| Equipment (table, weights, bands, TENS) | Depreciation if > CHF 1,000, else expense | Keep purchase invoices |
| Continuing education and conferences | 100% if profession-related | Mandatory or professional update courses |
| Professional liability insurance | 100% deductible | Strongly recommended for physio and trainers |
| Marketing, website, booking software | 100% if for the business | Abitex, Momenteo, Calendly, etc. |
| Kilometres to patients / clients | CHF 0.70/km or actual car costs | Travel log or mileage app |
Do not deduct personal gym memberships, supplements for private use or everyday sportswear as professional expenses — tax authorities often challenge these.
VAT, AVS and thresholds
Two obligations to monitor from the first year of activity:
VAT (CHF 100,000 threshold)
Global turnover from activity > CHF 100,000 → mandatory FTA registration. Recognised medical physiotherapy services may be VAT-exempt in certain cases; verify with your fiduciary. Personal training and coaching are generally taxable.
VAT rate and invoicing
Standard rate 8.1% on taxable services. Invoice with UID, QR-invoice for Swiss clients. If VAT registered, you can deduct input VAT on professional purchases.
AVS contributions on net income
Annual income declaration to the fund. Variable income: possible instalments on estimate; adjustment at year-end. Minimum contribution even for few months of activity.
Pillar 3 and health insurance
Pillar 3a payments deductible from taxable income. LAMal (health insurance) is mandatory and personal — not a business deductible expense.
Registering for VAT before reaching CHF 100,000 may be worthwhile if you have equipment and studio investments with deductible input VAT.
Simplified accounting and invoicing
For most physiotherapists and trainers with turnover below CHF 500,000, simplified accounting is sufficient:
Income-expense ledger
Record revenue by type (sessions, packages, insurance, gym) and costs by category. Digital supporting documents kept 10 years.
Dedicated account and separation
Separate business account from personal. Twint, cash and transfers go through the business account; personal withdrawals as «owner withdrawal».
Insurance invoicing (physiotherapy)
Certified software (MediData, curaMED, etc.) for Tarmed invoice transmission. Reconcile monthly insurer payments and patient shares.
Year-end close
Net profit → self-employed supplement in cantonal return. Attach revenue summary, expense list, training and insurance receipts.
AccountEX helps categorise sessions and packages, manage VAT, expense OCR and reports for tax filing — suited to wellness professionals with sole proprietorship.
Insurance: liability, accidents and cover
Beyond personal LAMal, consider these covers for your activity:
Professional liability insurance
Covers client damage from professional errors or injury during sessions. Essential for physiotherapists and trainers; deductible cost. Check exclusions (extreme sports, undeclared conditions).
Accident insurance (LAINF)
If you work as an employee at a gym, LAINF is paid by the employer. If you are solely self-employed without staff, consider private/individual accident insurance — do not confuse with LAMal.
Equipment and premises cover
Damage to premises, equipment theft: optional contents/premises policy. Useful if you invested in costly machinery.
Loss of earnings
If temporarily unable to work, covers lost income. Relevant if you have no other income sources.
A client injury during training without professional liability can cost you tens of thousands of francs in personal compensation.
Tax return: checklist
At year-end prepare the file for the cantonal return:
Revenue summary by source
Table: private sessions, insurance, gym, online, other. Total = revenue in accounts.
Documented professional expenses
Studio rent, equipment, training, liability insurance, software, km, marketing. No mixed personal expenses.
AVS and pillar 3 contributions
Payment certificates and pillar 3a statement to attach or enter in forms.
Any employees or collaborators
If you hire admin staff or another trainer: payroll, social contributions, withholding tax if applicable.
With turnover > CHF 100,000, complex insurance billing or multiple locations: fiduciary advice with health/sports sector experience.
Recommended tools
Minimum stack to manage clients and numbers without wasting time:
Bookings and calendar
Abitex, Momenteo, Calenso or equivalent for appointments, reminders and session history.
Invoicing and Tarmed (physiotherapy)
Certified software for insurance invoices; QR-invoice for Swiss private clients.
Accounting and VAT
AccountEX for revenue recording, expenses, quarterly VAT and annual reports.
Document archiving
10-year digital retention: invoices, prescriptions, gym contracts, insurance policies.
Practical tips
- Set up the business and register with AVS before the first paying client — not after months of undeclared income
- Always issue an invoice or equivalent document, even for small amounts and Twint payments
- Keep business and personal accounts separate from day one
- For physiotherapy, keep prescriptions and Tarmed documentation — required in insurance or tax audits
- Do not underestimate professional liability: a single incident can exceed years of revenue
- Monitor cumulative turnover towards CHF 100,000 so you are not caught unprepared by VAT
- Use AccountEX for sessions, packages and tax reports — less Excel, more time with clients
Related guides
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