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Mandatory: In the case of main or secondary employment with a profit of more than CHF 2'300 per year, you must register with the cantonal equalisation fund. The income must be declared in your private tax return.
For sales of more than CHF 100'000 per year, entry in the commercial register and subjecting the company to VAT is also mandatory. It is often advisable to make voluntary entries in the commercial register and, in the case of VAT, also in the case of lower annual sales.