Sound
Tronc funds are called funds that are spent for charitable purposes and are fed from the Tronc levy. The Tronc tax is the name for a tax revenue from the Tronc of the casinos .
The term Tronc means is also understood as a term for all funds that are in the Tronc.
Elevation
In Hamburg the Tronc tax is 4% of the Tronce income; in Hesse, the amount is determined by the government by ordinance and half goes to the state and half to the local authority. In Schleswig-Holstein the amount is also determined by ordinance and may not exceed 10%. Here the casino decides, in agreement with the Minister of the Interior, how the funds are to be used for charitable purposes. In Baden-Württemberg the Tronc tax expired at the end of 2004, in Rhineland-Palatinate two years earlier. In Berlin, the Tronc is used exclusively for personnel costs.
distribution
These project funds are distributed by various state ministries. Depending on the federal state, these are z. B. Ministry of Youth, Culture, Agriculture and Environment. The conditions for the allocation of these funds are regulated in the respective “Guidelines for the Allocation of Lotto and Tronc Funds”, which can be requested from the individual state ministries.
Individual evidence
- ↑ For example in the house collective agreement of a casino cited by the Federal Labor Court (BAG): "[...] grants that the company makes to cover the minimum salaries are reimbursed to the company from the 75% Tronc share. A reimbursement will be made in the months in which the Tronc funds of the 75% Tronc share are higher than necessary to cover the minimum wages. "
- ↑ § 4 Paragraph 2 SpielbankG HH
- ↑ Section 14 (3) of the Hesse Casino Act
- ↑ § 5 SpielbankG SH
- ↑ § 9 SpielbankG BW
- ↑ Karen Alwardt: Founding of an animal welfare youth group ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. P. 9, (PDF, 160 kB), accessed on January 13, 2010.
