1. What is the Stuhlmiete system?
“Stuhlmiete” is a commercial arrangement between the salon owner (Vermieter – lessor) and the hairdresser (Mieter – lessee), under which the hairdresser pays a fixed rent or a percentage-based fee for the use of a chair or workstation.
The renting hairdresser is not an employee but operates as an independent self-employed professional (Selbstständiger) and charges his or her own clients directly.
2. How are tips (Trinkgeld) treated legally?
If the tip is given directly to the renting hairdresser:
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It is considered that hairdresser’s personal income (not employment income / kein Arbeitslohn).
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It is exempt from income tax (Einkommensteuerfrei) if:
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it is given voluntarily by the customer,
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it is not shown or required on the invoice,
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it is not contractually agreed or mandatory.
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However, the hairdresser must be able to prove in a tax audit that these amounts are indeed tips – for example, by keeping a separate record of tips or by using a clearly designated tip box.
If tips are first collected by the salon owner:
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They are treated as part of the salon’s turnover (Umsatz / business income).
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They must be recorded and invoiced as revenue of the salon owner.
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They are fully subject to tax, in particular VAT (Umsatzsteuerpflichtig).
This structure can create legal issues, especially if the hairdresser is later regarded as a disguised employee rather than an independent partner.
Organisational recommendations for the salon owner
| Point | Recommendation |
|---|---|
| Stuhlmiete contract | Clearly state that the hairdresser is responsible for all his/her own income, including tips. |
| Handling of tips | Prefer that tips are given directly to the stylist, not via a central cash register. |
| Electronic payment | Separate revenues: ideally each hairdresser uses their own card terminal (e.g. SumUp). |
| Record-keeping | Each self-employed hairdresser should record tips manually or electronically as non-invoiced notes. |
Key points to watch out for
| Topic | Legally correct? | Explanation |
|---|---|---|
| Salon owner takes a share of the tips | No | This is considered commercial income of the salon and undermines the conditions for tax-exempt treatment of tips. |
| Tips are shown on the invoice | No | Tips should not be listed on the invoice; they are given in cash or optionally via the card reader as a voluntary extra. |
| Tips are shared between several hairdressers | Possible | But only based on an internal agreement between the renting hairdressers – the salon owner may not impose this. |
The editorial team of this website strives to provide accurate information based on thorough research and consultation of several sources. Nevertheless, errors may occur or certain details may not be fully verified. The information contained in these articles should therefore be regarded as an initial, non-binding reference. For definitive and legally reliable information, you should always consult the competent authorities or qualified professional advisers.
