Taxation of drinking money: Danger for Vienna's restaurateurs!

Taxation of drinking money: Danger for Vienna's restaurateurs!

Wien, Österreich - In the catering industry, the discussion about taxing drinking money again causes unrest. Especially during the popular high season, in which the guest gardens in Vienna are well attended, the topic is highly examined. Michael Pavecic, who has been working in service since 1997 and is currently working on this year's Stippert, expresses the concerns of many of his colleagues. According to a current survey, which the Krone , there is agreement that taxation would harm the job.

Politics are currently chosen whether drinking money should be taxed to fill the state coffers. However, many employees in gastronomy are afraid that this could endanger their important additional income. Drinking money is an essential part of the income for service staff and contribute significantly to the financial stability of the employees. From 2025, new tax challenges for employers will also come into force that must be taken into account in dealing with drinking money.

new tax regulations

From next year, stricter rules regarding the taxation of drinking money apply. Trooles that are given directly to the service staff are tax -free under certain conditions. In contrast, tips that are handled through the company are considered taxable income. Employers must therefore tax any drinks received as operating income, which can be a significant financial challenge for many restaurants and restaurants.

Error in taxation can also lead to additional payments, fines or considerable damage to the image. Documentation obligations must be strictly observed, especially with regard to pooling systems and electronic tips of tips that have to be documented. The employees also have to be informed about the correct handling of drinking money and regularly trained.

financial impact and tips for employers

The upcoming changes could have significant financial effects, including a higher tax burden and potential losses in the net wage of employees. Employers are asked to check existing tip models for tax risks and, if necessary, to create new internal guidelines. A functioning digital system for tip management can help reduce the administrative effort.

• bar drinking money should be kept separate from the company to protect tax exemption.
• employers should develop internal drinking guidelines.
• digital documentation of drinking money is recommended.
• Regular training for employees are essential.
• The integration of tax consultants can offer additional security.
• Efficient use of shift plan and payroll systems is advisable.

Despite the existing allowances, which are tax -free up to an amount of DM 2400 per calendar year, the taxation of drinking money remains a complex topic. The legal basis for the taxation of drinking money is anchored in the Income Tax Act and clearly shows that tips are considered a wages within the meaning of Section 19 of the Income Tax Act. A general exemption from taxation could question the equivalent of equal treatment of other employees, which further awakens the discussion. These details are also treated by Haufe comprehensively.