Whether at a business dinner or at a private get-together, tipping is a hot topic. Is it tax-free or taxable, and how should tips be documented in order to be tax-deductible?
The brochure deals with numerous cases of tipping and its acceptance from several perspectives. Illustrative examples and calculations show you what is tax-free and what must be taxed.
It also explains which types of tax are affected, where even tax-free tips can have an impact on income tax and how they must be declared in the case of cash and card payments or the provision of benefits in kind.