Sex Work

Prostitution has been decriminalized in Slovenia since 2003.

A sex worker in Slovenia can legally perform the services as an independent entrepreneur since 2008 (self-employment).

The enterprise is established within 3 working days, the person does everything at AJPES (Agency of the Republic of Slovenia for Public Legal Records and Services).

It can be choosing prostitution and/or erotic massage as an activity. In 2008, the activities of prostitution and erotic massage were placed in the catalog of activities under other trades. In the standard classification of activities, prostitution has the code SKD08 - 96.090, and erotic massage SKD08 - 96.040.

In the case of a sole proprietorship in the form of S.P. - normalized (self-employed) is also taxed with a low rate of profit tax of 4%.

It is impossible to illegally employ sex workers (the only exception is erotic masseuses).

Sex workers can cooperate with other legal entities on the basis of a cooperation agreement, which can be canceled at any time by any of the signatory parties (brothels, wellness centers, salons, poufs, hotels, etc.) 

Each legal entity (sex worker) does not share earnings from services with other persons and the money is only his. However, there may be costs that are determined in advance (rent, entrance fee, marketing, commission, telephone subscription, etc.).

Any practice of activities outside the legal framework is considered a tax offense defined by the Act on the Prevention of Illegal Work and Employment (ZPDZC-1)

The specified penalty for an individual who performs an unregistered activity is from EUR 1,000 to EUR 7,000.

 The Penal Code imposes punishment in the case of abuse of prostitution. It declares that persons who are in any way involved in the process of another person’s becoming a prostitute against her will, or by fraud, are punishable with three months to five years’ imprisonment (Article 185). I

f the person being forced into prostitution is a minor, the punishment is greater (Article 185). In the section concerning crimes against civilians, a decree states that anyone who violates international legislation in a time of war by cooperating in forced prostitution is punishable by ten to thirty years of imprisonment (Article 374).