The tax office instead of the flat rate: taxes and social insurance for sex workers in Schleswig-Holstein (2026)

Registration under the Prostitutes Protection Act is done, the registration certificate is in your wallet – and yet the most important part of self-employment is still missing. Because anyone in Schleswig-Holstein who earns money in sex work has only seen one of two authorities with registration at the State Office in Neumünster. The second, the tax office, doesn’t get in touch on its own – and social insurance certainly doesn’t.

This is precisely where the misunderstanding lies that costs many sex workers dearly: Registration under the ProstSchG has nothing to do with taxes and social insurance. It is a trade supervisory obligation, not a tax one. This article explains how taxes and social insurance actually work for sex workers in Schleswig-Holstein – and why the state takes a remarkably individual approach to it.

Two Registrations, Two Authorities – Please Don’t Mix Them Up

In Schleswig-Holstein, the State Office for Occupational Safety, Social Affairs and Health (LASG) in Neumünster is responsible for registration under the Prostitutes Protection Act and mandatory health counseling. This registration is free. But what it doesn’t do: It doesn’t register you with the tax office and doesn’t set up any social insurance.

For taxes, you need a second, completely separate registration – the „Questionnaire for Tax Registration