Working as a self-employed tattoo artist starts with registration: in Switzerland with the AHV compensation office plus notifying your canton that you tattoo, in Germany with a trade registration and the tax registration questionnaire, in Austria with a regulated trade licence and proof of qualification. VAT only applies above a turnover threshold, currently 100'000 CHF in Switzerland, 25'000 euros for the previous year and 100'000 euros for the current year in Germany, and 55'000 euros in Austria. Below that you stay exempt, but you cannot deduct input VAT either.
- Tattooing counts as a trade in all three countries and has to be registered before your first paid appointment.
- VAT only kicks in above a threshold: 100'000 CHF in Switzerland, 25'000 and 100'000 euros in Germany, 55'000 euros in Austria.
- Small business status means simpler invoices and lower prices for private clients, but no input VAT deduction on supplies and equipment.
- Move a fixed share of every franc or euro of profit to a separate account for tax and social security.
- Retention periods differ: ten years in Switzerland, eight to ten in Germany, seven in Austria.
Contents
Most artists slide into self-employment rather than plan it. A few friends first, then requests on Instagram, then suddenly a full calendar. Once money moves regularly, the tax office becomes interested, and it looks backwards as well as forwards. This article sorts the first steps for Switzerland, Germany and Austria.
Where do you register as a tattoo artist?
Switzerland
In Switzerland you register as self-employed with the AHV compensation office of your canton. The office checks whether you really are independent and issues a confirmation that banks and clients often ask to see. On top of that you have to notify the cantonal enforcement authority that you tattoo, as required by the ordinance on consumer goods. There is no federal training requirement, though cantons such as Geneva and Neuchatel set their own rules.
Germany
In Germany tattooing is a trade, not a liberal profession. You register a business with the trade office of your municipality, usually for a small two-digit fee. The tax office then sends you the tax registration questionnaire, where you state among other things whether you want to use the small business rule. In parallel you notify the public health office and follow your federal state's hygiene regulation, with unannounced inspections possible.
Austria
Austria is the strictest of the three. Tattooing falls under the regulated trade for cosmetics restricted to tattooing and requires proof of qualification or a qualification exam. Without that proof you will not get a trade licence. Registering the trade automatically enrols you with the social insurance body for the self-employed (SVS), and you register with the tax office as well.
Registration, thresholds and record keeping compared
| Switzerland | Germany | Austria | |
|---|---|---|---|
| Registration | AHV compensation office, notify the canton | Trade office, tax questionnaire, health office | Trade licence with proof of qualification, SVS, tax office |
| VAT threshold | 100'000 CHF worldwide annual turnover | 25'000 euros previous year and 100'000 euros current year | 55'000 euros gross, 10 percent tolerance |
| Tax authority | Federal tax administration | Local tax office | Local tax office |
| Social security | AHV, IV and EO via the compensation office | Health cover mandatory, pension mostly voluntary | SVS for pension, health and accident cover |
| Keep records for | 10 years | 8 years for receipts, 10 for books and accounts | 7 years |
How does VAT work on a tattoo?
As long as you stay below your country's threshold, you charge your prices without VAT. Above it you register, add the applicable rate to your service and pass it on to the authorities. The rate differs between Switzerland, Germany and Austria, so check with the tax office that is responsible for you.
A worked example with an assumed rate of 20 percent shows the principle. You agree 960 CHF or euros with a client for a tattoo. Of that, 800 is your net turnover and 160 is VAT that was never yours. If you buy inks and needles for 240 gross in the same month, that contains 40 of input VAT you can offset, so you transfer 120 to the authority.
The direction of thinking matters: for private clients the gross price is the price. If you register and your 800 becomes 960, either the client pays more or you earn less. That is why the switch is a pricing decision rather than a formality, see also our article on pricing and hourly rates.
Small business status: yes or no?
In Germany and Austria the small business rule is a choice, and in Switzerland the mirror image is voluntary registration for VAT. The logic is the same everywhere: you trade simplicity against the right to deduct input VAT.
- In favour: no periodic VAT returns, no tax line on the receipt, less bookkeeping. In Germany you only have to state the exemption on the invoice.
- In favour: private clients pay the price they see. Since almost all your clients are private individuals, that price advantage is real.
- Against: no input VAT deduction. Machine, power supply, booth, inks, furniture and rent are all bought gross, and the tax stays with you.
- Against: anyone setting up a studio in year one can easily lose a four-digit amount that way.
- Against: the threshold forces the switch eventually, and then you have to touch your prices anyway.
As a rule of thumb: if you start small, invest little and only work with private clients, the exemption usually wins. If you are fitting out a studio in your first year or already sit close to the threshold, have someone run the numbers on voluntary registration.
How much should you set aside for tax?
The most expensive mistake in the first two years is not a wrong form, it is an empty account when the first bill from the authorities arrives. Income tax and social security contributions come late, often only the following year, and then for twelve months at once. Anyone who spent everything is financing the past with the present month's turnover.
Social security on top of tax
- Switzerland: through the compensation office you pay AHV, IV and EO on your earned income. Contributions are assessed provisionally first and corrected later, so budget for a back payment. Pension fund and daily allowance cover are not automatic for the self-employed.
- Germany: health insurance is mandatory and entirely on you, statutory or private. Pension contributions are voluntary for most artists, which pushes retirement planning onto your own shoulders.
- Austria: the SVS covers pension, health and accident insurance. Here too contributions are estimated first and adjusted once your tax assessment arrives.
When is an accountant worth the money?
In your first year with modest turnover and tidy receipts you can often manage alone, especially with the bookkeeping basics and a clear system for business expenses. Professional help usually pays off from the point where one decision moves more money than the fee costs.
- You are approaching the turnover threshold and have to decide about registering.
- You are fitting out a studio or buying larger equipment.
- You work across borders, for example guest spots or conventions abroad.
- You hire someone or settle up with other artists.
- You receive official mail you do not immediately understand.
Frequently asked questions
Do I need to register a business as a tattoo artist?
In Germany yes, tattooing is a trade rather than a liberal profession and is registered with the trade office. In Austria you need a regulated trade licence with proof of qualification. Switzerland has no trade registration in that sense, but you register with the AHV compensation office and notify your canton that you tattoo.
When do I have to charge VAT as a tattoo artist?
In Switzerland from 100'000 CHF of worldwide annual turnover, registered with the federal tax administration. In Germany the small business rule ends if the previous year exceeded 25'000 euros or the current year passes 100'000 euros. In Austria the threshold is 55'000 euros gross, with a tolerance of ten percent within one year.
Is the small business rule worth it for tattoo artists?
Usually yes, as long as you invest little and work almost exclusively with private clients. You skip periodic returns and your price stays the same for the client. The downside is the missing input VAT deduction: inks, needles, machine and furniture are all bought gross. Anyone fitting out a studio should compare both options first.
How much of my turnover should I set aside for tax?
A common practice is to move 25 to 35 percent of your profit to a separate account for tax and social security. That is a rule of thumb rather than a tax rate, and your real share depends on country, income and deductions. What matters most is putting money aside regularly instead of getting a shock once a year.
How long do I have to keep my receipts?
Switzerland requires ten years for business books and receipts. Germany has moved to eight years for booking receipts and invoices since 2025, while books and annual accounts stay at ten years. Austria requires seven years. Digital copies are generally accepted as long as they are complete and stored so they cannot be altered.
What does it cost to start out as a self-employed tattoo artist?
The registrations themselves are cheap: a German trade registration usually costs a small two-digit fee, and registering with the Swiss compensation office is free. The expensive parts are equipment, fit-out, insurance and the first months without a full calendar. Plan reserves covering at least three months of fixed costs.
By the Taddoo team, built by artists and booking managers for artists. Published September 9, 2026, last updated September 12, 2026.
