If a person is self-employed then he has to pay VAT (Mwst) 19%. And then they say that they cover only 60% of all the expenses. And finally the person has to pay income tax.
This is wrong. Especially if you are self-employed you do not need to pay VAT (to simplify it: VAT is for end consumers). Where do you get that 60% ? If you are not self employed you have to pay wage tax, so there's not much difference to income tax.