Selling on our marko is easy, but depending on how much and how regularly you sell, you may have certain obligations toward Swiss authorities. This article explains the basics so you can better understand whether you may need to register with your cantonal social security office (AHV/SVA) or take additional steps.
Do private sellers have to pay taxes or AHV?
In Switzerland, private individuals who earn more than a certain threshold (currently around CHF 2,300 per year) from self-employment must normally register with their cantonal AHV compensation office (SVA) and pay AHV/IV/EO contributions.
However, the CHF 2,300 limit is not the only factor. The SVA also considers:
how regularly you sell,
your intention (occasional vs. business activity),
whether you are selling items for profit or simply liquidating personal belongings.
When am I considered self-employed?
You may be considered self-employed if you sell regularly or in high volumes, even if your earnings are below CHF 2,300 per year.
Likely self-employed: Someone selling hundreds of items each month or operating like a small business.
Usually not self-employed: Someone occasionally selling personal used items (clothes, furniture, etc.), especially if sold at a loss or as part of a household clean-out.
If you are unsure, you should contact your local social insurance institution office (SVA) for clarification.
What about income taxes?
Income tax rules depend on your personal finances and whether your selling activity is classified as private asset sales or self-employed income. Your cantonal tax office can provide guidance tailored to your situation.
What if I earn less than CHF 2,300 per year?
If your annual income from selling remains below CHF 2,300, the SVA usually does not require AHV contributions. You may still voluntarily pay AHV contributions if you wish.
What is marko’s role?
We act as a neutral intermediary between buyers and sellers. So we don’t determine whether a seller is self-employed, and we don’t report your sales to authorities. It is the seller’s responsibility to determine whether they must register with tax or social-security authorities. However, we’re happy to provide you with a summary of your sale activity, upon request.