Working as an Escort in Ticino: Laws, Permits and Taxes

Who can work in Ticino, how the 90 days work for EU citizens, how to register with the police, and what you pay in tax and social security.

Working as an escort is legal in Ticino, Switzerland, but there are certain rules you need to follow. Before starting, you must make sure you’re eligible to work, register with the cantonal police, and understand your tax and insurance obligations.

Who can work as an escort in Ticino?

To work legally as an escort in Ticino, you must be at least 18 years old and have the right to work in Switzerland.

The requirements depend on your nationality:

  • Swiss citizens: May work as escorts, provided they complete the required registration.
  • EU/EFTA citizens: May work with an appropriate permit or through the 90-day notification procedure, if eligible.
  • Citizens of other countries: May work only if they hold an authorization that specifically allows them to carry out this activity in Switzerland.

EFTA stands for the European Free Trade Association and includes Switzerland, Norway, Iceland and Liechtenstein.

Sex work in Ticino is regulated by the cantonal Prostitution Act (LProst). It is permitted in licensed erotic clubs and certain private apartments that meet the legal requirements.

How does the 90-day notification work?

Eligible EU/EFTA citizens can work in Switzerland for up to 90 working days per calendar year under a notification procedure, without obtaining a standard residence permit for employment.

The 90 days don’t have to be consecutive. They can be spread throughout the year, from January 1 to December 31.

For example, if you work 10 days in May and another five in June, you’ve used only 15 of your 90 available days. It doesn’t matter how much time has passed since your first notification.

How are the days counted?

If you use the notification procedure as a self-employed worker, you must declare the days you intend to work in advance.

Each notified day initially counts towards your 90-day allowance, even if you don’t end up working or seeing any clients.

For example, if you notify five days but only work three, all five will initially count towards your allowance.

If your plans change, notify the relevant authorities as soon as possible. Under certain conditions, notifications can be corrected and unused days credited back to your allowance.

The 90-day limit applies throughout Switzerland, not just Ticino. Changing clubs doesn’t reset your allowance.

The count resets on January 1 each year, but you’ll still need to submit notifications for any new working periods.

How do you submit a notification?

The procedure is free and can be completed online through EasyGov.

If you’re using the self-employed notification procedure, you must create an account and declare your intended working periods at least eight days before starting work.

In the sex industry, notification is required from the very first day. The initial exemption that applies to certain other industries does not apply.

The procedure may differ depending on your employment status. If you’re unsure which rules apply, consult the Swiss State Secretariat for Migration (SEM) or contact Ticino’s Labour Market Supervision Office (USML).

Can you work for more than 90 days?

To continue working beyond the 90-day limit, you need an appropriate authorization.

For eligible EU/EFTA citizens, the main longer-term options include:

  • B permit (residence permit): For people living in Switzerland. It is generally valid for five years, provided the requirements are met.
  • G permit (cross-border commuter permit): For people who maintain their main residence in an EU/EFTA country while working in Switzerland and return to that residence at least once a week.

Unlike the 90-day notification, these permits can allow you to work for longer periods.

However, not everyone qualifies for the same permit, and holding one doesn’t automatically authorize every type of work. To find out which authorization applies to you, contact Ticino’s Migration Office.

How to register with TESEU

Regardless of whether you hold a permit or use the 90-day notification procedure, you must register in person with TESEU, the cantonal police department responsible for registering sex workers in Ticino.

You’ll need:

  • A valid identity document and a copy.
  • A colour passport-sized photograph.

If you’re not a Swiss citizen, you must also provide one of the following:

  • A valid Swiss permit.
  • Confirmation of your 90-day notification as a self-employed worker.
  • A completed application for a residence permit allowing employment, where the relevant procedure accepts this document. Simply submitting a permit application does not automatically authorize you to work.

Address: Via Bossi 2B, 6901 Lugano
Registration fee: CHF 100
Telephone: +41 91 815 50 28

Office hours:

  • Monday and Wednesday: 10:00 AM–12:00 PM
  • Friday: 2:00 PM–4:00 PM

Registration must be completed in person. Once your documents have been checked and your registration approved, you’ll receive your TESEU registration number.

Official TESEU registration information

How much tax do you pay?

In Ticino, sex workers who are subject to the flat-rate tax pay CHF 25 for each working day, even if they don’t have any clients.

If you work in a licensed club, the manager collects this amount and pays it to the tax authorities.

Not everyone has to pay this tax. Exemptions include Swiss citizens residing in Switzerland and holders of a C settlement permit.

You can ask the manager for an official tax receipt (Form 4P) showing the taxes paid on your behalf.

If you have questions about your individual tax situation, contact the Ticino Cantonal Tax Office.

Social security (AVS) and health insurance

AVS, also known as AHV, is Switzerland’s old-age and survivors’ insurance system.

As a general rule, people working in Switzerland must pay AVS contributions, even if they live abroad or work under the 90-day notification procedure. These contributions are separate from the CHF 25 daily tax.

There are exceptions. If you’re already covered by another EU/EFTA country’s social security system, you may not need to contribute to the Swiss system. Whether this applies depends on your circumstances and may be documented by an A1 certificate.

To check your obligations, contact Ticino’s Social Insurance Institute (IAS).

You should also make sure you have appropriate health insurance and accident coverage.

How to stop working

You can stop working as an escort whenever you choose.

To permanently cancel your TESEU registration, you must visit the office in Lugano in person. Cancellation is free.

If you decide to return to sex work in Ticino in the future, you’ll need to register again.

Your rights and where to get free support

As an escort, you have the right to choose your clients, the services you provide and the conditions under which you work. You can always refuse a client or a service. Nobody can force you to do anything against your will.

If you need advice or assistance, there are independent organizations in Ticino offering free and confidential support:

  • Primis: Sexual health advice, prevention, STI testing and personal support.
  • Antenna MayDay: Social and legal assistance, including help understanding permits and insurance requirements.

You can contact these organizations directly, without going through the club where you work.

Checklist: What do you need to work legally in Ticino?

Before starting, make sure you’ve covered the essentials:

  • Age: You must be at least 18 years old.
  • Nationality and eligibility: You must be a Swiss or EU/EFTA citizen, or hold another authorization allowing you to carry out the activity.
  • Notification or permit: Complete the applicable procedure to work legally in Switzerland.
  • TESEU registration: Register in person with the cantonal police in Lugano.
  • Place of work: Work in a licensed club or another location permitted by law.
  • Taxes: Understand your tax obligations and keep your receipts.
  • Social security and insurance: Check your contribution obligations and insurance coverage.

This guide provides general information and does not replace official advice from the relevant authorities. Requirements and procedures may change.

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