Direct answer: If you simply let your own apartment and a manager handles the practicalities, the rent is normally asset income and not subject to AHV/AVS contributions 2. If you provide hotel-like services or run the rental as a business, the compensation office can treat the profit as self-employed income, contributed at up to 10.0% on a sliding scale 13. The decision is made case by case.
Most owners learn about the tourist tax and income tax before they hear about AHV/AVS (Switzerland’s first-pillar old-age and survivors’ insurance). Yet the question matters: self-employed contributions are a real cost, and being wrongly classified in either direction creates a correction later. This guide explains the dividing line so you can ask the right question of your compensation office.
In a nutshell: passive letting of an owned property = asset income, no AHV/AVS on it. Active, service-heavy operation = possible self-employment, contributions up to 10.0% of net income. Employing staff directly = employer duties. The cantonal compensation office decides; ask in writing.
Photo: Beat Ruest, CC BY-SA 4.0, via Wikimedia Commons (cropped)
Why the question arises with short-term rentals
AHV/AVS contributions are levied on earned income from employment or self-employment 3. Rent from an apartment you own is traditionally income from assets, taxed through your income-tax return but not subject to first-pillar contributions. Short-term rental blurs that picture: bookings, cleaning, guest messaging and daily turnover look like running a small hotel. Authorities therefore look at how the property is operated, not just that it is let.
Passive owner or self-employed? The indicators
There is no single number of nights or units that settles the question; the compensation office weighs the overall picture. The table below summarises the typical indicators.
| Indicator | Points to passive letting | Points to self-employment |
|---|---|---|
| Services to guests | Furnished apartment, key handover, basic linen | Daily cleaning, breakfast, concierge, reception |
| Scale | One or two owned units | Many units, including ones you rent from others |
| Your involvement | A manager handles bookings and turnover | You personally run marketing, check-ins and staff |
| Structure | Private ownership | Company or registered trade built around lettings |
Subletting is a separate case: if you rent apartments from others and re-let them, there is little asset income to speak of and the activity looks like a trade. See our guide to subletting in Montreux for the legal side.
If you are classified as self-employed
The maximum combined rate for old-age and survivors’ insurance (8.1%), disability insurance (1.4%) and income compensation (0.5%) is 10.0% of net self-employed income, with a sliding scale that reduces the rate on smaller incomes, plus a modest administration fee charged by the compensation office 1. The base is your net profit — rent after the business expenses you can document. Keep clean records: our guide to deductions and the owner statement guide show what to keep.
If you employ staff directly
A cleaner or caretaker you hire yourself makes you an employer: you register with a compensation office and deduct and remit contributions on wages above the statutory threshold 1. Small household employments can use a simplified procedure. Using a cleaning company or a management firm instead keeps you out of this loop, since they are the employer. If you outsource, see how to choose a property manager and how turnover cleaning works.
What to do now
- Write down every service you provide to guests and who provides it.
- Check how your tax return classifies the rental income — the compensation office relies on it 1.
- If you are unsure, ask the cantonal compensation office in writing before the first assessment.
- Review the position with a fiduciary when you add units, staff or a company. Non-resident owners should also read our tax guide for non-residents.
This is general information, not legal or tax advice; practice varies between compensation offices.
Frequently asked questions
Do I pay AHV/AVS contributions on Airbnb income in Switzerland?
Usually not if you simply let your own apartment: income from letting property is normally treated as asset income, not as earnings from a gainful activity. It changes if you provide hotel-like services or run the rental as a business, in which case the compensation office can treat it as self-employed income.
What is the AHV/AVS contribution rate for self-employed people?
The maximum combined rate for old-age and survivors' insurance, disability insurance and income-compensation is 10.0% of net self-employed income (8.1% + 1.4% + 0.5%), with a sliding scale that lowers the rate on small incomes.
Who decides whether my rental income counts as self-employment?
The cantonal compensation office decides, usually relying on the figures notified by the tax authority. If your situation is unclear, ask the office in writing before the first assessment.
Does using a property manager change the AHV/AVS position?
Hiring a manager that runs the rental on your behalf generally keeps you in the passive-owner position, because you do not provide the services yourself. The manager's commission is a business expense, not your salary.
Do I owe AHV/AVS on my cleaner if I employ one directly?
Yes, a person employed directly by you makes you an employer, and wages above the statutory threshold are subject to contributions that you must register and pay. Using a cleaning company instead moves this obligation to the company.
Sources
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