The President of the German Tax Workers’ Union, Florian Köbler, has proposed the introduction of a lottery with cash register tickets. “Receipt lotteries increase tax compliance without disproportionately restricting fundamental rights” said Köbler to the “Süddeutsche Zeitung” (Friday edition). Other countries have made good experiences with this. According to the Federal Controller, between 10 billion and 70 billion euros are lost in tax evasion at the checkout in Germany.
In Taiwan, a cash register ticket lottery was introduced in 1951. Today, there are cash register ticket lotteries in many European countries, including Austria, Italy, Greece and Portugal. The lotteries lead to higher revenues from cash register tickets and higher tax revenues. A small part of the amount is given back to the cash register ticket holders in the form of prize money such as cash or cars.
Köbler also calls on the future federal government to tie the planned reduction of the value-added tax from 19 to seven percent for food in the catering industry to conditions. “Who introduces a seven percent value-added tax must at the same time introduce a general cash register obligation and the mandatory acceptance of at least one digital payment method by law” said the head of the tax workers’ union. He advocates sanctions in case of non-compliance. “Those who refuse should lose their license” said Köbler.
Köbler considers the seven percent tax rate in the catering industry to be “wrong from a tax system perspective.” Because the selling price of a coffee in a cafe is not calculated based on the purchase price of the food plus profit margin, but rather based on the markup for the service, from preparation to availability of chairs and tables. The tax reduction therefore misses its target.