Hello Rachel,

A couple of points to take into account:

- the threshold of 100'000 CHF a year you mention is for starting to declare VAT (TVA in French). 

- you need to pay income which will be a percentage of your estimated yearly salary. The percentages are published on a yearly basis by the Canton of Geneve in a sort of list called 'Baremes impôt à la source'. You can find the 2015 baremes here: http://ge.ch/impots/system/files/documents/IS/2015/is2015-bareme.pdf

- you will also need to register and pay the equivalent to National Insurance (called AVS). The amount payable will also be a percentage of your 'estimated' salary. 

At the end of each financial year you will be able to make 'adjustements' to your estimated income: i.e. you will be asked by both AVS and the income tax office if you received any additional revenues to those declared or if you overpaid tax. 

Hope this helps - good luck, Catarina

That's really helpful, thank you Catarina. 

Does anyone know if you need a work permit (assuming you already have a permit de sejour) to start a freelance business in Geneva? 

I checked this a while back and the info I received was that for most nationalities and professiona you do need a specific permit to be a Freelancer in Geneva.

It's a bit of a strange process so I suggest you contact an accountant / tax lawyer for specific advice relevant to your permit, nationality and profession.

Good luck and would be great if you post an update here once you have gone through the process.

Oded