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After VAT inspections and the subsequent assessment of additional tax claims (estimates) by the FTA, quite a few operators in the adult entertainment industry are suddenly faced with enormous tax debts plus interest on arrears.The point of contention in the legal disputes that take place at the same time is usually whether the ladies working in the establishment are to be regarded as self-employed or dependent.
"The classification of sex work under labour law was analysed in detail by the Federal Council in its report “Prostitution and Trafficking in Human Beings for the Purpose of Sexual Exploitation” of 5 June 2015 (para. 2.7.2; cf. also two legal opinions of the Federal Office of Justice in VPB 2/2014 of 22.10.2014, pp. 121-142). A clear and uniform classification is not possible; a qualification must be made individually in each concrete case. What is certain is that sex work cannot be performed within the framework of a classic employment contract (pursuant to Art. 319 et seq. OR; SR 220), because this presupposes a relationship of subordination and a right to issue instructions on the part of the employer (e.g. brothel owner). Due to the protection of personality (Art. 27 para. 2 CC; SR 210), sex workers must be able to choose their clients themselves at any time and to refuse undesirable practices. In addition, depending on the specific facts of the case, the offence of promoting prostitution (Art. 195 StGB; 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 control? Are you also affected?
Are you, like many others, more than surprised by the outcome?! The consequences of most orders completely pull the rug out from under the feet of those affected and take away their livelihood.
Without ever having earned the calculated amounts, the operators are said to suddenly owe thousands of francs.
There is a special Telegram group on this topic, accessible to everyone:
https://t.me/joinchat/3kOjWHa6S55lZTg8
For more info:
+41 78 662 47 93, Telegram, WhatsApp or email: mehrwertsteuerkontrolle@gmx.ch
1 Source: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20203233
Excerpt from the Federal Council's statement of 01.07.2020 (under point 5)
