Tax law
As an independent sex worker, you will have to apply to your Finanzamt (‘tax office’) for a tax number. The same rules will apply as for any other occupation. Contact the Finanzamt (‘tax office’) or a tax advisor for advice and help.

Independent sex workers can join a simplified tax prepayment scheme which is known as the “Düsseldorf Scheme”. A fixed amount of tax of 25 euros will be charged in the Rhineland-Palatinate for each day of hiring/activity. The prepayment will be paid to the Finanzamt (‘Tax Office’) by the operator. Have the prepayment certified by the operator. This is important for your annual tax return and for the purpose of applying for e.g. social security benefits from the Jobcenter der Stadt Trier (‘Jobcenter in the city of Trier‘) or the Jobcenter des Landkreises Trier-Saarburg (‘Jobcenter in the District of Trier-Saarburg’).

Entertainment tax
In Trier, there is an entertainment tax on sex work. It applies to work in brothels or dwellings and it also applies to prostitution on the streets and it amounts to five euros per working day. Ask your lessor or operator whether he/she has already paid the entertainment tax. Note: Entertainment tax can only be paid into the Bankkonto der Stadt Trier (‘bank account of the city of Trier’).

In the Landkreis Trier-Saarburg (‘District of Trier-Saarburg‘), you must ask your Verbandsgemeinde (‘association of municipalities’) whether you have to pay entertainment tax.