Law amending the Income Tax Act (Abolition of Tip Taxation) (G-SIG: 14019260)

Summary

<b>Reference:</b> Attitude of the Federal Constitutional Court on the legality of the taxation procedure in view of the lack of control options regarding the amount of tips See also D020, D076, D079, D082, D132 and D133 <br><br><b>Content:</b> Amendment to §§ 3 and 19 of the Income Tax Act: Clarification that voluntarily granted tips are not wages from a third party. There are low costs for public budgets. <br><br><b>Secondary keywords:</b> Tips/payroll tax exemption for tips * Tax exemption/payroll tax exemption for tips * Payroll tax/payroll tax exemption for tips

Machine translation from German. The official text remains authoritative.

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2 official files

• 14/3272

  Drucksache · DE · 3 May 2000

  ViewDownloadOpen at official source

• 14/1731

  Drucksache · DE · 6 October 1999

  ViewDownloadOpen at official source

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