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Following VAT inspections and the resulting additional tax demands (estimates) by the FTA, which are usually determined on a discretionary basis, many operators in the erotic industry are suddenly faced with enormous tax debts plus interest on arrears.
The point of contention in the parallel legal dispute is usually always whether the ladies working in the establishment are to be regarded as self-employed or employed.
"The Federal Council analysed the classification of sex work under labour law in detail in its report "Prostitution and human trafficking for the purpose of sexual exploitation" of 5 June 2015 (point 2.7.2; see also two legal opinions of the Federal Office of Justice in VPB 2/2014 of 22.10.2014, pp. 121-142). A clear and standardised classification is not possible; each specific case must be classified individually. What is certain is that sex work cannot be performed under a traditional employment contract (pursuant to Art. 319 et seq. CO; SR 220), as this requires a relationship of subordination and a right to issue instructions to the employer (e.g. brothel owner). Due to the protection of privacy (Art. 27 para. 2 CC; SR 210), sex workers must always be able to choose their clients themselves and refuse undesirable practices. In addition, depending on the specific facts of the case, the offence of promoting prostitution (Art. 195 SCC; SR 311.0) could be present.... ." 1
An interest group has been formed on this topic, which addresses interested parties and those affected as follows:
Have you also had a VAT inspection? Are you also affected?
Are you, like many others, more than surprised by the result? The consequences of most decrees completely pull the rug from under the feet of those affected and deprive them of their livelihood.
Without ever having earned the calculated amounts, the operators are said to be thousands of francs in debt.
There is a special Telegram group on this topic, accessible to everyone:
https://t.me/joinchat/3kOjWHa6S55lZTg8
For more information:
+41 78 662 47 93, Telegram, WhatsApp or e-mail: [email protected]
1Source: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20203233
Excerpt from the Federal Council's statement of 1 July 2020 (under point 5)
