Taxes & Social Security
Tax liability, AHV registration and accounting for sex workers.
Questions in this area
Do I have to pay taxes as a sex worker?
Yes. Income from sex work is fully taxable earned income (Art. 18 DBG). You have to declare them in the tax return of your canton of residence - as self-employed or employed, depending on the situation. The tax administration must not distinguish between “respectable” and “dishonorable” income. Receipts, bookkeeping and receipt collection are mandatory.
How do I register with the AHV as self-employed?
At the cantonal AHV compensation office where you live - online form or at the counter. You will receive a membership confirmation and pay contributions based on your declared annual profit (at least CHF 514/year minimum contribution). Self-employed sex workers can voluntarily take out additional insurance against accidents (BU/NBU) and illness (daily sickness benefit). Without AHV registration there is a risk of additional payments plus interest on arrears.
Am I subject to VAT?
Only if your annual turnover exceeds CHF 100,000 (Art. 10 VAT Act). Sex work is not exempt from VAT (unlike medical services) - you then have to declare 8.1% VAT and pay it to the FTA. Below the threshold you are exempt from VAT, but you should keep clean accounts because the tax office can extrapolate if you suspect illegal work.
Which professional expenses can I deduct from my taxes?
Business-related expenses are fully deductible: rent of the work space (pro rata), advertising (advertisements, website, photo shoot), work clothing & laundry, hygiene products, consumables, mobile phone (business), travel costs between several work locations, further training, accountant, trustee. Personal clothing, cosmetic surgery and vacations are not deductible.
More topics
Law & Permits
Obligation to obtain a permit, restricted areas, cantonal differences in Switzerland.
Security & Protection
Personal safety, emergency numbers and protection against attacks.
Work practice
Advertising, pricing, house rules and dealing with customers.
Migration & Residence
EU/EFTA, third countries, reporting requirement for foreign sex workers.
These answers are general information and do not replace individual legal advice. If you have specific questions, contact a specialist office (see contact points) or a lawyer.