Legal Compliance Guide

Countries Requiring Registration

Netherlands:

• Register with Chamber of Commerce (KVK) as independent professional (ZZP)
• Business category: "Personal Services" or similar neutral description
• Cost: €50-75 registration fee
• Timeline: Register before beginning work
• No specific sex work license required for independent workers

Germany:

• Register with local Ordnungsamt (regulatory office)
• Obtain Prostitutionsbescheinigung (prostitution license) - €35-50
• Mandatory health consultation (not examination) certificate
• Renew license annually
• Tax number (Steuernummer) from Finanzamt

Austria:

• Register with Magistrat (municipal authority)
• Obtain Gewerbeberechtigung (trade license)
• Weekly health examinations mandatory (STI screening)
• Cost: Approx. €35/week for health checks + €100-200 initial registration

Switzerland:

• Cantonal regulations vary significantly
• Most cantons require work permit and health certificate
• Contact local cantonal authorities for specific requirements
• Non-Swiss nationals: Special L-permit required (difficult to obtain)

Income Tax Obligations

General Principles:

• Income from companion services is taxable in all European countries
• File annual tax return even if country doesn't formally recognize sex work
• Describe income as "personal services," "consulting," or "entertainment services" if needed
• Keep detailed records of all income (including cash)
• Tax evasion is criminal offense (compliance protects from prosecution)

Self-Employment Status:

• Register as self-employed/independent professional
• Pay income tax at progressive rates (varies by country: 20-55%)
• Social security contributions (health insurance, pension, etc.)
• Quarterly estimated tax payments in most countries

Deductible Business Expenses:

• Work Space: Rent for dedicated incall location (not personal residence)
• Marketing: Website hosting, photography, advertising costs
• Travel: Transportation to outcalls, FMTY flights/hotels
• Clothing: Work attire, lingerie (must be exclusively for work)
• Health & Safety: Condoms, STI testing, health insurance premiums
• Technology: Work phone, computer, internet, platform fees
• Professional Services: Lawyer, accountant, security services

VAT/Sales Tax:

• Sexual services generally exempt from VAT in most EU countries
• Some countries (Germany, Netherlands) technically subject to VAT but enforcement varies
• Consult tax professional for specific VAT obligations

Tax Filing Tips

• Use Accountant: Hire accountant familiar with sex work income (worth the cost)
• Keep Records: Save all receipts, bank statements, booking confirmations
• Separate Accounts: Business bank account separate from personal
• Track Cash: Log cash earnings immediately (spreadsheet or app)
• Quarterly Reviews: Review finances quarterly to avoid year-end surprises
• Pay Estimated Taxes: Make quarterly estimated payments to avoid penalties

Booking Agreements

Purpose: Written agreements protect both parties and provide evidence of legitimate business transaction.

Essential Contract Elements:

• Date, time, and duration of booking
• Agreed services (described professionally)
• Boundaries and exclusions clearly stated
• Payment amount and method
• Cancellation policy
• Consent acknowledgment
• Confidentiality clause
• Dispute resolution process

MyBookXXX Platform Agreements:

When bookings occur through MyBookXXX, our platform automatically generates legally compliant agreements that include all essential elements and can be used as evidence if needed.

What Records to Maintain

Financial Records (Keep for 7-10 years):

• All income receipts (bank statements, platform reports, cash logs)
• Business expense receipts with dates and descriptions
• Annual tax returns and supporting documentation
• VAT records if applicable
• Bank statements for business account

Booking Records (Keep for 2-3 years):

• Booking confirmations and agreements
• Communication logs (initial contact through completion)
• Client screening information (if applicable)
• Safety check-in records
• Any incident reports or unusual occurrences

Legal Documents (Keep permanently):

• Business registration certificates
• Licenses and permits
• Professional insurance policies
• Contracts with service providers
• Correspondence with legal/tax authorities

Privacy & Security:

• Encrypt digital records (password-protected files/drives)
• Secure physical documents (locked file cabinet)
• Anonymize client information where possible
• GDPR compliance for EU operations (right to erasure after retention period)

Your Legal Rights as Sex Worker

Labor Rights:

• Right to refuse any client or service
• Right to safe working conditions
• Right to fair payment for services rendered
• Protection from exploitation and trafficking
• Right to organize and form professional associations (in most countries)
• Access to labor dispute resolution (in legalizing countries like Belgium)

Legal Protections:

• Right to report crimes without fear of prosecution for sex work
• Protection from violence and assault (full access to police/courts)
• Right to legal representation
• Privacy rights (clients cannot share your information)
• Intellectual property rights (your photos, content)

Social Benefits (where applicable):

• Health insurance
• Pension/retirement contributions
• Unemployment insurance (Belgium, some German states)
• Maternity/paternity leave (in regulated markets)
• Worker's compensation insurance

Know Your Rights

If Questioned by Police:

• Remain calm and polite
• Ask "Am I being detained or am I free to leave?"
• You have right to remain silent (use it - don't volunteer information)
• Request lawyer immediately if detained
• Do NOT consent to search without warrant (unless required by local law)
• Document encounter (officer names, badge numbers, time, location)
• Contact MyBookXXX legal support network after encounter

Never:

• Lie to law enforcement (can be separate crime)
• Resist physically
• Sign anything without lawyer present
• Allow search of phone without warrant (enable encryption/password)

Accessing Banking Services

Challenges: Many banks discriminate against sex workers, closing accounts or denying services.

Strategies:

• Describe business as "personal services," "consulting," or "entertainment"
• Use business account separate from personal
• Maintain good banking relationship (no overdrafts, regular deposits)
• If account closed, try online banks (Revolut, N26, Starling) - often more liberal
• Consider cryptocurrency for backup (Bitcoin, USDC)
• Join sex worker financial cooperatives where available

Sex Worker-Friendly Banks (as of 2025):

• Netherlands: Triodos Bank, some local banks
• Germany: Local Sparkassen (some), GLS Bank
• UK: Tide, Starling (mixed reports)
• EU-Wide: Revolut, N26 (variable enforcement of terms)

Recommended Insurance Coverage

• Health Insurance: Mandatory in most EU countries, covers medical care
• Liability Insurance: Protects against claims of injury or property damage
• Disability Insurance: Income protection if unable to work due to injury/illness
• Legal Expense Insurance: Covers legal fees for disputes
• Professional Indemnity: Protection against claims related to professional services

Challenge: Many insurers exclude sex workers. Work with broker familiar with adult industry.

Cross-Border Considerations

Tax Implications:

• Income may be taxable in country where services performed
• Tax treaties may prevent double taxation
• Keep detailed travel records (dates, locations, income by country)
• Consult international tax specialist

Work Authorization:

• EU citizens can work freely within Schengen area (though local regulations still apply)
• Non-EU citizens need work permits for each country (often impossible for sex work)
• Violating visa terms (tourist visa while working) is serious offense

Legal Risk Assessment:

• Traveling to countries with Nordic model (France, Sweden) creates legal uncertainty
• Research destination country's laws before accepting FMTY booking
• Consider legal risk vs. financial reward