Freelancer - Business Registration
Swiss as a freelancer - Starting simply and legally
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As a Swiss citizen, you can generally work as a freelancer or self-employed person in Greece. The most important steps are securing your residence status, registering your entry into professional activity for tax purposes, and registering with the social security provider EFKA.
Important Requirements
Valid Residence: You need a legal residence permit or – as a third-country national close to the EU – a properly registered residence situation in Greece.
Tax Identification Number AFM: A Greek tax identification number AFM is required for any professional or commercial activity, which you apply for at the competent tax office.
Professional License: In certain liberal professions (e.g., architect, lawyer, doctor), there are additional licensing and registration requirements; for many other activities, general legal capacity is sufficient.
Procedure for Freelancers / Self-Employed Persons
Clarify Residence: Check whether you, as a Swiss citizen, have properly registered your residence in Greece.
Apply for Tax Identification Number AFM – if not already available
Register Activity: The commenced activity (freelancer or company) is entered in the central commercial register GEMI; this links, among other things, tax and social security data.
Social Security EFKA: Register with EFKA as a freelancer with your business to pay your contributions for health, pension, and accident insurance.
Business Account (optional): For many freelancers and self-employed persons, a separate business account in Greece is recommended.
Tips for Swiss Citizens: What many underestimate
Greek Administrative Language: Much is done in Greek; support from a tax advisor or lawyer with knowledge for foreign entrepreneurs is necessary.
Tax and Social Security Obligations: Even as a freelancer, you are subject to tax and social security; regular advice helps to avoid double taxation and surprises.
Planning your stay: Anyone working in Greece should clarify early on how residence and tax obligations affect Swiss residency (e.g., in the case of double taxation agreements).