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The Constitutional Court rejected two complaints by a woman who had been retroactively assessed income tax on voluntary prostitution for 2013 and 2014 by the tax authorities. According to ČTK, the tax in each of the two cases exceeded 900,000 crowns. The court thereby confirmed the legal opinion of the Supreme Administrative Court of the Czech Republic that such income is taxable like other forms of self-employment. ČTK reported on the resolutions on 20 October 2026, citing the court database.
The first complaint was directed against a decision of the Regional Court in Ostrava, the second against a judgment of the Supreme Administrative Court from August 2026. According to iDNES.cz, a landmark judgment of the Supreme Administrative Court in a similar case was issued in 2025. According to the reports, the tax authorities noticed that the woman regularly exchanged larger sums in euros for crowns and deposited money in bank accounts without filing tax returns; she herself stated that the money came from prostitution.
In the first resolution, prepared by the rapporteur Jiří Přibáň, the court stated that what is taxed is the real economic yield, not the legal or moral purity of its origin, and that taxation does not mean moral approval of the activity. According to the court, the state does not pursue profiting from the work of others through taxation, but a fair distribution of the tax burden and the regulation of the market.
The second resolution, for which Veronika Křesťanová was the rapporteur, concerned legitimate expectation. The woman referred to statements by politicians according to whom prostitution is not subject to taxation, and to the fact that the authorities had not previously taxed similar income. The court stated that she had not proved any evidence from which such an expectation would arise, and that the fact that an administrative body deals with a matter for the first time does not make its procedure unconstitutional.
Chronology
- — The Constitutional Court rejected a woman's complaints against income tax on earnings from voluntary prostitution assessed for 2013 and 2014, thereby upholding the view of the Supreme Administrative Court of the Czech Republic that such income is taxable. ČTK / České noviny iDNES.cz