Opening home-based business, self-employement in Zug and AHV contributions

I would like to open a small (home-based) business in Zug and have a few questions about it. If you already have similar experience and could provide some advice, I would really appreciate any feedback.

As far as I know, I can choose between “Einzelfirma” and adding my income to my husband's annual tax return form . The second option seems to be the easiest, at least for now. If you are already familiar with this type of taxation, please read the following questions:

1. How would I pay the AHV contributions? Will the Tax Office calculate them for me after we submit my husband's tax return and send me a bill?

1A. Some sources say that I have to register in Ausgleichskasse as soon as I start and provide an estimate of my income. Ausgleichskasse would then calculate AHV contributions based on that estimate and I will have to pay them every 3 months. Do you know if I really have to register? It would be easier to pay the taxes and AHV contributions once a year.

2. Should I lodge the money to a separate (business) account or can I still use the joint account that we have with my husband?

3. I suppose that in this model I cannot claim any expenses but I also heard all receipts have to be in my name. Is there any benefit of collecting receipts, then?

4. Can I issue any form of receipts for my clients as a proof of services provided? If yes, is there a specific template for such receipts? How should I track them?

5. In this model I do not directly register the business. Can I still fully advertise it and put a business plate on my door?

Thank you in advance for all your feedback.

I am not sure I understood your question. As far as I know you can either have a Personengesellschaft or a Kapitalgesellschaft. A Einzelfirma is a Personengesellschaft so is a Kommanditgesellschaft and Kollektivgesellschaft. This companies are not treated as an individual tax subject and therefore the owner of these companies will be taxed for the income of the company (but can also make deductions). An Aktiengesellschaft or GmbH on the other hand are Kapitalgesellschaft. They require a certain fixed amount in order to be established and are subject to a seperate tax return. So the income of the Einzelfirma would have to be included in the joint tax return of you and your husband. Hope that helps.

Have you searched the Forum? You are not the first to ask this question,

http://www.englishforum.ch/search2.php?q=business

http://www.englishforum.ch/search2.php?q=AHV+payments