Referral commissions in Switzerland: contract, OASI, tax

Referral partner in Switzerland: which contract are we talking about?

This guide describes Swiss law only. The French term “apporteur d’affaires” (referral partner, in German “Tippgeber” or “Vermittler”) does not appear in Swiss legislation. The closest contract is brokerage. Article 412 of the Swiss Code of Obligations defines it as follows: “A brokerage contract is a contract whereby the broker is given the mandate to arrange an opportunity to conclude a contract or to facilitate the conclusion of a contract in exchange for a fee.” It is generally subject to the provisions governing simple mandates.

Giving a contact who then signs is the first case: you arrange an opportunity to conclude a contract. Negotiating yourself is the second.

Not to be confused with an agent: under Article 418a, an agent is a person who undertakes to act on a continuous basis as an intermediary for one or more principals in facilitating or concluding transactions. A lasting commitment of that kind falls under the agency contract, with its own rules.

Brokerage contract: when is the commission owed?

Article of the Code	What it says	What you take from it
Art. 413 para. 1	The broker’s fee becomes payable as soon as the information he has given or the intermediary activities he has carried out result in the conclusion of the contract.	No contract concluded, no commission. It is payment on results.
Art. 413 para. 2	Where the contract is concluded subject to a condition precedent, the fee becomes due only once that condition has been satisfied.	The parties can tie the commission to a specific event.
Art. 413 para. 3	Where there is a contractual undertaking to reimburse the broker’s expenses, the broker may request reimbursement even if the transaction fails to materialise.	The law only mentions reimbursement of expenses if it has been agreed. Have it written down if it matters to you.
Art. 414	Where the amount of remuneration is not stipulated: the tariff of fees where one exists, otherwise custom.	Have the amount or the percentage written down.
Art. 415	The broker forfeits his right to a fee and to any reimbursement of expenses if he acts in the interests of a third party in breach of the contract, or procures a promise of remuneration from that party in circumstances tantamount to bad faith.	No double-dealing between the company and the client.
Art. 417	An excessive fee agreed for an individual employment contract or a purchase of immovable property may be reduced by the court to an appropriate amount, on application by the debtor.	A rule limited to those two cases.

Source: Swiss Code of Obligations, Articles 413 to 417, status as of 1 January 2026 (English translation published by the Confederation for information). Article 418 also reserves to the cantons the right to enact special regulations governing stockbrokers, official brokers and employment agencies, and some sectors have their own laws. Check yours before you start.

Is the commission subject to OASI (AVS)? Secondary income and the 2,500 francs rule

Everything depends on how your activity is classified: self-employed or employed. Neither you nor the company decides. According to leaflet 2.02 of the OASI/DI Information Centre, the compensation office assesses case by case whether a person counts as self-employed, and its assessment “will be based on the economic facts rather than the individual’s contractual status”. The same leaflet notes that agents and freelance staff are, generally speaking, considered employed.

The leaflet describes the self-employed as persons who work under their own name and for their own account, operate independently and bear their own economic risk. It lists four indications:

you present yourself to the outside world under your own company name;
you bear your own financial risk;
you have a free choice of how to organise your operations;
you work for multiple clients.

Situation	Who pays the contributions	2,500 francs rule
Activity recognised as self-employed	You. OASI/DI/IC rate of 10% in total, with a degressive scale for annual incomes below 60,500 francs and a minimum contribution of 530 francs a year below 10,100 francs of income (leaflet 2.02, as of 1 January 2026).	Secondary occupation and annual earnings of 2,500 francs or less: contributions collected only at your request.
Employed activity	The company that pays you the commission treats it as a salary and settles the contributions.	Salary up to 2,500 francs per year and per employer: no contributions, unless you ask for them. Above that, they are owed on the whole amount. This limit does not apply in some sectors, for example private households, culture and the media (leaflet 2.04).

If you consider yourself self-employed, you must register yourself with the compensation office, which determines your status (“Contributions” page of the OASI/DI Information Centre, in German). A person who brings a few contacts to a single company does not necessarily meet the criteria. Ask your compensation office before you invoice: it is the one that decides.

Tax in Switzerland: how do you declare a commission?

A commission is taxable income. Article 16 of the Federal Act on Direct Federal Taxation makes all income subject to tax, whether recurring or one-off. Article 18 covers income from “any other self-employed activity” (our translation; this Act has no official English version).

In practice: you enter your commissions in your annual tax return, even for a single payment, and you keep the supporting documents (agreement, invoice, payment advice). The exact section and the possible deductions depend on your canton. Your cantonal tax administration will tell you.

Can you combine it with a salaried job?

Yes, within a limit. Article 321a paragraph 3 of the Code of Obligations says: “For the duration of the employment relationship the employee must not perform any paid work for third parties in breach of his duty of loyalty, in particular if such work is in competition with his employer.” Paragraph 4 forbids exploiting or revealing confidential information obtained while in the employer’s service.

Three simple reflexes:

Reread your employment contract and the staff regulations: they may require notice or approval for any secondary activity.
Do not recommend a competitor of your employer, and do not use its client list.
Do your activity outside your working hours.

What should a written referral agreement contain?

This is not a contract template, but the list of points that avoid most disputes:

The parties, with the legal name and address of the company that pays.
Your exact role: indicating a contact, or negotiating. And what you are not allowed to do (bind the company, set a price).
The commission: amount or percentage, and on what basis (excluding tax, first year, etc.).
The event that triggers the right: the client’s signature, or receipt of their payment.
The deadline and method of payment, and the supporting document expected (invoice).
Attribution: how it is proven that the client came from you, and for how long.
What happens if the client cancels or is refunded.
Expenses: reimbursed or not.
Social insurance and tax status, and who takes care of the contributions.
Confidentiality, term, termination, governing law and place of jurisdiction.

And at Ryze?

The Ryze My Life partner program terms cover these points. In short:

Publisher: Patrya Gestion Sàrl, 1007 Lausanne. Swiss law, place of jurisdiction Lausanne.
Role: you pass on the contact of a prospect who has agreed to be contacted. The publisher handles the sale, sets the prices and collects payment. You have no authority to bind it.
Commission: in euros, according to the published rate card. On subscriptions, a percentage of the client’s first-year amount excluding tax.
Triggering event: the first payment received from the client. A signature without payment gives no right to anything.
Payment: against an invoice, by bank transfer 30 days end of month.
Attribution: first-touch rule, 90-day window. The commission is recovered if the client is refunded within 60 days.
Status: independent. The program requires a status that lets you invoice, and you alone bear your contributions and taxes.

Be clear-eyed about that last point: in Switzerland, it is the compensation office that decides whether your activity is self-employed, not the contract. Check your situation before applying. The details of the role are on the Become a referral partner page. If you live in France, read the France guide.

Frequently asked questions

Does a referral partner need a written contract in Switzerland?

Articles 412 to 418 of the Swiss Code of Obligations on brokerage do not require written form. A written agreement is still the only way to prove the amount of the commission, when it is owed and which client it concerns. If no amount is agreed, Article 414 refers to the tariff of fees or to custom, which is hard to establish.

Is a referral commission subject to Swiss social insurance (OASI, in French AVS)?

In principle yes, like any income from gainful activity. If the compensation office recognises you as self-employed, you pay your contributions yourself. Otherwise, the commission is treated as a salary and the company settles the contributions. In both cases, a special rule applies up to 2,500 francs a year.

Secondary income: what is the 2,500 francs rule?

According to leaflet 2.02, if you do self-employed work as a secondary occupation and your annual earnings are 2,500 francs or less, contributions are only collected at your request. According to leaflet 2.04, the same limit applies per year and per employer to a minimal wage. You may still read 2,300 francs in places: the leaflets in force say 2,500 francs.

Do I have to declare my commissions for tax in Switzerland?

Yes. Article 16 of the Federal Act on Direct Federal Taxation covers all income, whether recurring or one-off, and Article 18 covers income from any self-employed activity. A commission received only once is still income to enter in your tax return.

Can I be a referral partner alongside my job in Switzerland?

Yes, within a limit set by Article 321a of the Code of Obligations: for the duration of the employment relationship, you must not perform paid work for third parties in breach of your duty of loyalty, in particular if that work competes with your employer. Also reread your employment contract, which may require notice or prior approval.

Who decides whether I am self-employed in Switzerland?

The compensation office, case by case. Leaflet 2.02 states that its assessment is based on the economic facts rather than on the contractual status. Writing “self-employed” in an agreement is therefore not enough.

Sources

Last updated: October 6, 2026. Sources consulted on that date:

General information on Swiss law, not legal, tax or social insurance advice. Check your case with your compensation office and your cantonal tax administration.

Referral partners in Switzerland: brokerage contract, OASI (AVS), tax