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Constitutional Court upholds taxation of income from voluntary prostitution

Constitutional Court upholds taxation of income from voluntary prostitution

The Constitutional Court confirmed that income from voluntarily performed prostitution is subject to taxation in the same way as income from other forms of self-employment activity. The court rejected the constitutional complaint of a woman who, according to the ruling, was supposed to pay additional taxes of more than 1.8 million crowns. irozhlas.cz ↗

The Constitutional Court thereby confirmed the legal opinion of the Supreme Administrative Court expressed in two resolutions. According to it, the voluntary provision of sexual services does not prevent income from this activity from being subject to tax liability. The decision concerns only the tax assessment of income and does not mean the legalization of prostitution. seznamzpravy.cz ↗

The case arose after the financial authorities assessed additional income tax on the woman for income she earned by providing sexual services. The dispute subsequently went before the administrative courts and finally before the Constitutional Court. The latter rejected the complaint and left the conclusions of the lower courts in force. idnes.cz ↗

Reporting judge Jiří Přibáň emphasized that the taxation of income does not represent moral approval of prostitution. In his view, it is a matter of applying tax rules to income from an activity that is carried out voluntarily. novinky.cz ↗

At the same time, the decision does not change the fact that prostitution in the Czech Republic remains outside a clearly regulated legal framework and exists in a grey zone. Further cases may therefore primarily concern the manner of recording income and fulfilling tax obligations. denikn.cz ↗

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