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Articles

No. 3 (46) (2023)

Sugar-Dating (Sponsoring): Income Tax Consequences of Sexual Relations in Polish and Czech Law

Submitted
10 November 2022
Published
17-11-2023

Abstract

Sugar-dating (sponsorship) is a term used to describe a mutually beneficial relationship, most often with a sexual element, between a so-called „sugar daddy/mommy” („sponsor”) and the so-called „sugar baby” („sponsored”). Sugar-dating is not a new phenomenon, but, notably, the current literature has not analysed the phenomenon of sugar-dating from the perspective of income tax consequences. The author analyses Polish and Czech regulations regarding personal income taxes against illegal and immoral activities and attempts to classify the discussed issue correctly. In addition, the paper provides an answer to whether there are legal grounds for concluding a sugar-dating contract, which is the starting point for the analysis of taxation. The author also tries to answer whether cultural differences in the context of sugar dating in Poland and the Czech Republic are reflected in the contents of the laws.

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