Tipped under the magnifying glass: Finance Minister calls for clarity for gastro!

Tipped under the magnifying glass: Finance Minister calls for clarity for gastro!

The Austrian finance minister Markus Marterbauer (SPÖ) dealt with the tax treatment of drinking money in a current statement. In doing so, he emphasized the central distinction between tax exemptions and other types of premium releases, which are particularly important for employees in gastronomy. According to Marterbauer, tips have a direct influence on social achievements such as pensions and unemployment benefits, which underlines the need for careful regulation. The government pursues the goal of creating a uniform solution for all of Austria, whereby Minister of Social Affairs Korinna Schumann (SPÖ) is responsible for the implementation.

The discussion about the tax treatment of drinking money has already led to criticism from the ranks of the Freedom Party of Austria (FPÖ). Colleague Christoph Steiner, the FPÖ tourism spokesman, has emphasized the importance of tax-free drinking money for the income of employees in the catering trade. It should be noted that applications for exemption from tax and tax of drinking funds in the catering trade were either rejected or postponed, which further heated up the ongoing debate.

tax exemption from drinking money

In the hospitality industry, drinking money is widespread, but they are not always tax -free. According to the legal provisions, the tax liability ultimately depends on whether the tip is paid to an employee or an entrepreneur and how it is handed over. Trooles are considered tax -free if they are given voluntarily, are handed over directly to the employees, without legal entitlement and are paid in addition to the wages. These regulations are anchored in § 3 No. 51 EStG, which has been in force since 2002.

To ensure tax exemption, there are clear criteria to note: If the tip is handed over directly to a waitress, it remains tax -free. However, if there is a common glass from which the boss distributes, it is classified as a wages and is therefore taxable. Payments that are distributed via a tip pool or other manner organized by the employer are also subject to tax liability. As a result, taxpayers have to expect additional payments and possible fines in the event of incorrect posting.

tips and their meaning

tips are not only a relevant topic for tax policy, but also an expression of customer satisfaction towards the services provided. In a judgment, the Federal Fiscal Court determined that tips represent a grant for services that are provided in the context of an employment relationship. Therefore, only voluntarily paid drinking money is tax -free, which requires a personal relationship between employee and customer.

In addition, operating surcharges that are not voluntary are not tax -free. Despite these numerous regulations, there is no legal upper limit for the amount of tax -free drinking money as long as the conditions mentioned are met. This opens up opportunities for workers in various industries, such as gastronomy or craft, opportunities to benefit from drinking money to increase their income.

The discussion about drinking money and their tax treatment remains a explosive topic against the background of the current political views and economic framework conditions. The Federal Government faces the challenge of maintaining the interests of the employees and at the same time creating a clear legal situation that takes into account the various aspects of the distribution of tips.

For more information on this topic, the reports from vienna.at , g-gastro.de and Haufe.de are consulted.