Toilet egg
Toilet groschen are colloquial coins that are left to the cleaning staff in public toilets . There is often a plate at the exit to receive it .
The background to this practice are lease agreements between the owner of a toilet facility and the operator. In these it is often agreed that the lessee owes the lessor the constant cleaning, maintenance and hygiene maintenance, but does not receive any financial compensation from the lessor. For this, however, he may accept tips or voluntary amounts from the users of the toilets.
These amounts are subject to voluntary in Germany of the tax , as the Bundesfinanzhof has stated in a decision in 2008:
"The assessment basis for the cleaning services is the voluntary usage fees or" tips " collected . Because in the case of similar sales, the value of each sales counts as remuneration for the other sales ( Section 10 (2) sentence 2 UStG). The remuneration for the cleaning service is then the value of the opportunity granted to collect the voluntary payments from the toilet users. This value corresponds to the actual payments made by the toilet users. "
So the toilet penny is not a tax-free tip , as this penny is not a "gift made for private reasons, but a voluntary payment for using the toilet".
See also
Web links
- Millions for the toilet mafia - unscrupulous entrepreneurs exploit toilet women , panorama , October 8, 1998
- Rip off in the toilet: fraud with the tip? , panorama , June 20, 2013
Individual evidence
- ↑ Bundesfinanzhof: Decision of September 30, 2008 Az. XI B 74/08. September 30, 2008, accessed January 7, 2013 .
