Opting In2018-02-19T11:39:24+00:00


As per 1 July 2008, clubs, massage parlours, escort services and comparable businesses have the possibility to pay sex workers subject to two key rules. As for now, a third rule in addition to the previously described two is also enforced:

1. The sex worker is in salaried employment.

2. Your company complies with the specific terms and conditions of the opting-in method.

3. As per 2014 it is possible to work with self-employed sex workers under strict regulations.

Please note you have to apply for a ‘standpuntbepaling’ at the Dutch tax authorities (Belastingdienst) first.

In most cases you have to apply for a ‘standpuntbepaling’ with the local tax authorities by submitting a plan of action describing your working method.

After obtaining permission from the Dutch tax authorities, you can handle the payments to sex workers using Opting-in, subject to specific terms and conditions.

More information can be downloaded from the website of the Dutch tax authorities (Belastingdienst): information for business owners, information for sex workers.

Probably this will raise many questions on how to manage the financial and fiscal side of the matter.

At Excellent Dienstverlening B.V. we have many years of experience with (solo) entrepreneurs and sex workers in the branch of erotic services. We’re working with opting-in from the start and we can help anyone who is working in a field using the opting-in method by advising and taking care of the financial management and bookkeeping.

Contact us for more information!