I am self-employed. What does this mean for income tax?

You only have to pay income tax on the profit you make.

Profit is what is left after subtracting any turnover tax (19 per cent) and your expenses (for e.g. health insurance, rent, laundry detergent, condoms, etc.) from your annual income.

If your earnings are low, you do not have to pay income tax. This is called the “tax allowance” (Freibetrag) and the amount changes annually. Feel free to contact us, and we will tell you the current amount. Nevertheless, you must always file an income tax return. 

If you are over the “allowance”, this is what you need to do: Tell the tax office when you started working as a self-employed sex worker. Then you will receive a tax number. 

Write down all your earnings and expenses and keep all records and sales receipts of things you need for your job, for example room rent, work supplies like condoms or detergent. You will need them for your tax return.

The receipts are also proof that you are actually working as a prostitute.

Keep all bills, lease agreements and receipts for 10 years.