Self Employed while employed

Finance, Taxes, Banking, Insurance and Retirement
1
I am employed part time.

I am setting myself up as self employed to teach (my employer is encouraging me as it complements her business so no issues there)

It will be very small scale - a few students only and one afternoon a week term time.

I have searched and read a lot and understand it is not always required to be registered at the register of commerce, but cannot find any absolute requirements as to when you must be registered (except reference to 100,000 income - definitely not me!) except that the KMU really seem to advise you should be registered without giving much reason why (if it is optional). Is registration necessary when your activity is v v small scale and if optional what are the benefits?

Regarding AVS should I contact the office of the Canton where I carry out the activity or the office of the Canton where I live?

Thank you

2
The 100,000 is the limit after which you must register for VAT.

My wife works as a teacher and also is self-employed with just a handful of students. She is not registered on the commercial register.

AVS is normally paid in your canton of residency. I worked in AG for a while but live in BL. I paid AVS in BL.

3
Thank you for both pieces of information - my situation sounds identical to your wife's situation. Glad about the AVS as I am so much more comfortable in French (home Canton) than German (Canton of work!)