Step-by-step plan: starting as a self-employed sex worker in the Netherlands
Sex work is a legal profession in the Netherlands. As a self-employed sex worker, you must register with the Netherlands Chamber of Commerce KVK and pay tax on your income. You decide for yourself where, when, and how you work. The rules governing prostitution vary from one municipality to another. Check what you need to be aware of.
Entrepreneurs who intend to stay in the Netherlands must fulfil a number of conditions. If you are from outside the European Economic Area (EEA), you may require a residence permit. Our interactive tool Moving to the Netherlands as an entrepreneur can help you find out quickly if this is true for you and tell you what other obligations you must fulfil.
If you are from outside the EEA, to work as a freelance sex worker you must hold a valid residence permit with the status ‘freelance work permitted’. You cannot obtain this status for sex work. So you can only work as a sex worker if you already hold the necessary residence permit.
Find more information about working as a sex worker in the Netherlands on Government.nl.
Check the rules for sex work in your municipality
If you are aged 18 or over, you are allowed to work as a sex worker in the Netherlands. But in many municipalities, you must be aged 21 or over. The rules governing sex work vary from one municipality to another. So check what the rules are in the municipality where you wish to work.
You must always carry valid proof of identity from a country within the EEA or Switzerland. Non-EEA citizens must have a valid foreign nationals document.
As a sex worker, you may work in various ways and places. For example, your own home, window brothels, clubs, private houses, and streetwalking zones. For sex work involving physical contact (prostitution), you will usually need a licence from the municipality.
The rules that apply to you depend on your place of work and the municipality’s policy (in Dutch). Click on your workplace(s) to see if there are any additional rules:
You work via online platforms or apps, and all contact and payments are handled digitally. You can do this without a licence and from wherever you choose. Do you also meet clients in person after making contact online? If so, you will usually need a licence for the workplace you choose.
With in-home services, clients visit you at your own home. Most municipalities ban in-home services. Check with your municipality by making an anonymous phone call and asking whether in-home services are permitted. Online sex work is, however, permitted from your own home.
There are two street prostitution zones in the Netherlands: in Arnhem and Nijmegen. These are known in Dutch as tippelzones and are the only areas where the municipality allows street prostitution. Elsewhere in the Netherlands, street prostitution is banned.
In Arnhem, you must hold a special permit. No new permits are being issued. In Nijmegen, you do not need a permit, but there is a limit on the number of sex workers allowed in the area per day.
In window brothels, you rent a workspace from a window operator for an agreed period. The person from whom you rent the window (the operator) must hold a licence for the workspace. You do not need to arrange this yourself. Apart from that, you work independently. You choose which clients you let in. And you negotiate the price yourself.
Window prostitution is only permitted in the following cities:
- Amsterdam
- Alkmaar
- The Hague
- Deventer
- Doetinchem
- Eindhoven
- Groningen
- Haarlem
- Leeuwarden
- Nijmegen
In clubs or private brothels, you work for an operator, who is the owner of the club or brothel. The operator must hold a licence and ensure that your working environment is clean and safe. You can continue to work as a self-employed professional. You can also work under the ‘opting-in’ scheme (see below).
The operator may also recruit clients for you. You still decide for yourself whether or not to accept the client.
As an escort, you work in various locations at the client’s invitation. For example, you may meet clients in hotels or at their homes. There are 2 ways to do this:
- Completely independently: Check with the municipality to see if you need an ‘escort agency licence’. If you fail to do so, you run the risk of being fined if a licence is in fact required.
- Through an escort agency: The operator (owner of the agency) must hold a licence. You do not need to arrange this yourself. The operator arranges clients for you. Agree with your escort agency whether you will continue to work as a self-employed person. Sometimes you can opt for the ‘opting-in’ scheme (see below) or work as an employee.
Opting in: If you make other arrangements with an operator
An operator is a person who runs a sex business, such as an escort agency, private brothel, or massage parlour. Usually, the operator hires you as a self-employed professional (zzp’er). Sometimes an operator offers you the option to work under the opting-in scheme. This is an arrangement with the Netherlands Tax Administration.
The operator will then deduct payroll tax and social security contributions from your earnings and pay these to the Tax Administration. You will receive a net wage. In this case, you are not working as a self-employed person. The operator must have a settlement agreement with the Tax Administration. Check all the conditions for the opting-in scheme (in Dutch).
Make sure you are prepared to register your business with KVK:
- Check whether you are an entrepreneur according to the criteria set by KVK and the Tax Administration.
- Check that you have all the details required to register your business with KVK. For example, you will need your DigiD login. You must also provide a home address and a business address. If you are going to work from home, these can be the same address.
Think about your privacy
The Business Register (Handelsregister) is a public register containing addresses and other information relating to businesses and legal entities. If you prefer to keep it private that you are working as a sex worker, you can register yourself under the heading ‘personal service’ and keep your business name to yourself.
You can also shield your home address or visiting address in the Business Register. To do so, you must register another postal address, such as a P.O. Box. When registering, state that only your postal address should be visible. This postal address must be different from your home address.
Are you ready for the official launch of your business?
Register your business in the KVK Business Register. You must pay a one-off registration fee.
KVK passes on your details to the Tax Administration
You do not need to register your business separately with the Tax Administration. Once the Tax Administration has registered you as a VAT-registered business, you will receive your VAT tax number and your VAT identification number (VAT ID) within a few weeks.
Business Register extract
If you want to establish yourself as an independent sex worker, most workplaces will require an extract from the Business Register. The extract is proof that you are registered with KVK. You can order the extract online.
If you have a business in the Netherlands, you must keep records and hold onto them for at least 7 years. Make sure your records meet all the conditions. For instance, you must be able to show how much you earn and how much tax you need to pay or VAT you get back.
You cannot view this video due to your cookie settings. Would you like to watch?or Watch this video on YouTubeHow cookies are used on Business.gov.nl.Opening a business bank account and taking out insurance
Sex workers can open a business bank account or take out insurance. Contact a Dutch bank or insurance company to find out about the possibilities and conditions. Check what information the bank needs to open a business account.
As an entrepreneur, you must file a VAT return. You will receive a letter from the Tax Administration stating whether you must submit a VAT return every quarter or every month.
You must also pay income tax each year on your earnings. It does not matter where you work. Do you have work-related expenses? If so, you may deduct these expenses from your profit. You will then pay less tax.
As a self-employed person, you always decide for yourself which services you do and do not provide, and you are free to refuse clients.
You must follow the RIVM hygiene rules for sex workers. These set out guidelines for:
- safe sex and personal hygiene
- cleaning and disinfecting the premises and equipment
- the layout of the premises
- information provision and rules of conduct
You are responsible for ensuring that you can work safely. If you work on an operator’s premises, the owner must also ensure that you can work safely and healthily. This includes providing a clean workplace and ensuring that you can get help quickly if necessary – for example, by having an emergency button in the room.
Advice and help in unsafe situations
For help and advice, please contact:
- Municipal Health Service (GGD): provides advice on working safely and healthily. Find a GGD in your region (in Dutch).
- Netherlands Labour Authority: here you can report unsafe or unfair working conditions. Go to the reporting form.
- Sekswerk.info: here you will find a list of all organisations that support sex workers. View the list of support organisations.
Do you want to stop working in prostitution?
Most municipalities offer special ‘exit programmes’ in which several organisations collaborate to provide help. During an intake interview, you set goals together with your supervisor. These goals may include finding another job or learning how to keep better track of money matters.
Ask your municipality about the support available and the conditions if you wish to leave the industry.