Tax consulting
Tax consulting for sex workers – discreet, understandable, reliable
We support you with all tax-related questions with our experience, sensitivity, and absolute discretion.
Communication with the tax office
We take care of correspondence with the tax office and ensure clear, legally compliant processes for all tax-related issues.
Objections and litigation
In cases of incorrect assessments, we represent your interests before the tax authorities and conduct necessary objection and legal proceedings.
Tax return & consultation
From ongoing tax returns to strategic tax planning – we provide comprehensive, understandable, and individual advice.
Communication with authorities
Whether registration requirements, permits, or inquiries: We handle contact with all relevant authorities and guide you through the entire process.
Contract review
We review your contracts legally and tax-wise, identify potential risks, and assist with the legally compliant design of your agreements.
Contract negotiations
We accompany your negotiations to ensure your interests are optimally considered in legal and tax terms.
Worth knowing
Tax classification
The tax treatment of sex work was long disputed. Only in 2013 did the Federal Fiscal Court finally decide that self-employed sex workers earn income from a trade. They are thus considered normal business operators for tax purposes – with all corresponding rights and obligations.
Thus, today: The “horizontal trade” is not just jokingly called so. The activity of women who work as prostitutes on their own account is classified by the tax office as a business and taxed like any other sole proprietorship. Accordingly, alongside income tax, trade tax is also due as an additional income tax. In addition, sales tax as a transaction tax is, of course, necessary.
Registration under the Prostitute Protection Act
Since 01.07.2017, all persons working in sex work in Germany are required to register with a registration authority. The responsible authority depends on the respective federal state.
The registration authority subsequently automatically informs the tax office (§ 34 Sec. 8 ProstSchG). If this automatic notification does not occur, independent registration with the tax office is required. After successful registration, the tax office assigns a tax number.
Types of taxes & small business regulation
Sex work is subject to income tax, trade tax, and sales tax.
- Income tax applies starting from the basic tax-free allowance (currently about €10,908 in 2023/2024).
- Trade tax applies starting from an annual profit of €24,500.
- Sales tax is generally charged at 19%, except under the small business regulation (annual turnover under €25,000 according to the current limit).
Source for small business regulation: § 19 UStG.
Bookkeeping obligation & special features
Self-employed sex workers are obliged to record all income and expenses. Business expenses such as room rent, work materials, or advertising can be deducted for tax purposes. If there are no proper records, tax offices may estimate income – sometimes with high daily rates and numbers of clients per day as a basis.
Frequently Asked Questions
Many questions repeatedly arise when it comes to tax obligations, registrations, and formalities. Here we have summarized the most common topics for you clearly.
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