Online & Platforms

OnlyFans earnings are taxable business income (Art. 18 DBG)—regardless of whether they are generated as a hobby or professionally. Payments are usually made via SEPA or Paxum and must be fully reported. If annual revenue exceeds CHF 100,000, VAT (8.1%) applies. OnlyFans itself does not withhold Swiss taxes. Recommendation: For annual revenue of CHF 20,000 or more, engage a fiduciary, maintain monthly accounting records, and document all platform payments.

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Required information: Complete legal notice (Art. 322a StGB / Art. 3 UWG): Name, address, contact information — even for stage names, the legal notice must include a valid mailing address (which may be a P.O. box or business address). Privacy policy in accordance with revDSG (mandatory since 2023). Cookie banner for tracking. Age verification (at least a click confirmation) for explicit content. Paid content (e.g., price list) clearly declared; terms and conditions for bookings are recommended.

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Three avenues for legal protection: (1) Right to one’s own image (Art. 28 of the Swiss Civil Code) — infringement of personality rights, action for injunctive relief. (2) Copyright (Copyright Act) — if you took the photos yourself, you hold the copyright. (3) revDSG — unlawful processing of personal data (image = personal data). Practical steps: Report to the platform (DMCA notice); if necessary, consult a lawyer (affordable initial consultation via Aspasie/Xenia/FIZ); in cases of sextortion, also contact the police.

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