Amsterdam Court Rules Peepshows Are Theatre For Tax Purposes

Sex peepshows fall under the category of theatrical performance and thus pay lower value-added tax, an Amsterdam court has ruled in granting an appeal by a peepshow owner against the tax authorities.

The Dutch media reported Tuesday that an unnamed owner had challenged a ruling by the tax authorities that he should pay VAT at 19 per cent, rather than the 6 per cent charged theatres.

The court rejected an earlier ruling in favour of the tax authorities, saying that the sexual nature of the performance and the absence of a vocal aspect made no difference for tax purposes.

The owner had received an additional tax demand of almost 20,000 euros (26,000 dollars), the Telegraaf newspaper reported.

“Working for a peepshow is very labour intensive, so it’s wonderful that the tax is lower and there is more left over,” Andre van Dorst of the Association of Relaxation Companies said.

“The ruling provides clarity.”
– Source: DPA, Feb. 13, 2007

Anton Hein

Publisher at DutchAmsterdam | Website | + posts

Anton and Janet Hein live and work in Amsterdam. We are the publishers of DutchAmsterdam.

Anton was born on a houseboat in the center of Amsterdam, right across from the iconic Westertoren and what later became the Anne Frank House museum. Having lived in nearly every district since then, he knows the city like his own back pocket.

Janet was born in England and raised in Ireland before moving to Amsterdam 42 years ago. Even to date she brings an expat’s perspective to the DutchAmsterdam website.