Updated

The teenage student who sold her virginity for $13,827 could have to hand over half of her earnings to the taxman.

German inland revenue investigators are studying reports that Alina Percea, 18, was paid in cash for a weekend of sex with a middle-aged Italian businessman after auctioning her virginity online.

Prostitution is legal in Germany — where Alina studies — but hookers are taxed at 50 percent of their earnings.

The Romanian-born computer studies student is allowed to work in Germany for 90 days as long as she arrived on a student visa, even as a prostitute.

But because Alina earned so much in such a short time she may also be liable for a hefty VAT bill.

A German inland revenue spokesman said: "If we have hard figures then we can make an accurate assessment."

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