Tippgeber commission in Germany and Austria: the rules

Tippgeber: what is it in legal terms?

A Tippgeber gives a lead: they point out to a company a person who might be interested in its offer. The company handles the sale. The word appears in none of the laws we read for this guide. The closest contract is brokerage.

Germany: § 652 of the Civil Code (BGB) covers a person who promises a fee for indicating an opportunity to conclude a contract, or for arranging a contract. Indicating the opportunity is the Tippgeber’s case.
Austria: under § 1 of the Brokerage Act (Maklergesetz), a broker is a person who, on the basis of a private-law agreement, arranges transactions with a third party for a principal without being entrusted with this on a permanent basis (our translation).

The upper limit: a person who is “permanently entrusted” with arranging transactions is, in Germany, a commercial agent (§ 84 of the Commercial Code, HGB), with separate rules. The Austrian Brokerage Act likewise only covers those who are not permanently entrusted. Some sectors, insurance for example, have additional rules that this guide does not cover.

When is the commission owed?

Point	Germany	Austria
When does the right arise?	Only if the contract comes about as a result of the indication or the arranging (§ 652(1) BGB).	If the transaction comes about through the broker’s activity, in line with the contract and contributing to the result (§ 6(1) MaklerG); the right arises when the transaction becomes legally effective (§ 7(1)).
Is naming a contact enough?	Indicating an opportunity to conclude a contract is expressly named in § 652 BGB.	Merely naming the third party does not give rise to a right to commission, unless a different usage exists in the sector (§ 6(2) MaklerG).
Amount not agreed	The tariff if one exists, otherwise the customary fee (§ 653(2) BGB).	Not checked in this guide: have the amount written down.
Expenses and advance	Expenses are reimbursed only if this has been agreed (§ 652(2) BGB).	The broker has no right to an advance (§ 7(1) MaklerG).

In both countries, the commission is therefore payment on results. For Austria this means: if you only give a contact, have it written down that the lead itself is paid for once it leads to a deal. Sources: § 652 BGB, § 653 BGB, § 6 MaklerG, § 7 MaklerG.

Tax on a Tippgeber commission: occasional intermediation

Both income tax acts name occasional intermediation explicitly, as an example of “income from services”.

Germany: § 22 no. 3 EStG covers income from occasional intermediation and adds that such income is not subject to income tax if it amounted to less than 256 euros in the calendar year.
Austria: § 29 no. 3 EStG 1988 also covers income from occasional intermediation: it is not taxable if it amounts to no more than 220 euros in the calendar year.

Both texts set a limit for the whole calendar year, not per commission. If the total is above it, the exception no longer applies. So keep the agreement, the statement and the proof of payment. For your specific case, your tax office (Finanzamt) is the one to ask.

When does it become a trade?

“Occasional” is the decisive word. If a few leads turn into a regular activity, the rules change.

Germany: under § 15(2) EStG, an independent, sustained activity undertaken with the intention of making a profit and taking part in general economic life is a trade (Gewerbebetrieb). And under § 14(1) GewO, anyone who starts running an established trade independently must notify the competent authority at the same time.
Austria: under § 1(2) GewO 1994, an activity is carried out as a trade when it is independent, regular and pursued with the intention of obtaining income or another economic advantage. Paragraph 4 adds that a single act counts as a regular activity if the circumstances suggest an intention to repeat it. Anyone who wants to carry out a trade registers it with the district administrative authority of the place of business (§ 339 GewO 1994).

For VAT, each act sets a threshold for small businesses:

Country	Threshold	Source
Germany	Total turnover of no more than 25,000 euros in the previous year and no more than 100,000 euros in the current year	§ 19(1) UStG
Austria	Turnover threshold of 55,000 euros, in the previous year and in the current year	§ 6(1) no. 27 UStG 1994

Sources: § 19 UStG, § 6 UStG 1994. These acts contain further conditions and exceptions. To find out whether you must register a trade and which taxes apply, ask the competent authority (Gewerbeamt in Germany, Bezirksverwaltungsbehörde in Austria) and your tax office.

What should a Tippgeber agreement contain?

This is not a contract template, but the list of points that avoid disputes:

Who pays: legal name and address of the company.
What you do: give a contact, without negotiating or promising anything.
What the commission is owed for: the lead itself, if it leads to a contract, and for which client.
Amount and basis: a sum or a percentage, and of what.
Trigger and deadline: the client’s signature or payment, and when the transfer is made.
What applies in case of cancellation or refund.
How it is proven that the client came from you, and for how long.
That the person has agreed to be contacted.

And at Ryze?

The Ryze My Life program has a role that corresponds to the Tippgeber: the referral partner (“apporteur d’affaires”). What the partner terms say:

Role: you pass on the contact of a prospect who has agreed to be contacted. The publisher handles the sale, sets the prices and collects payment.
Commission: in euros, according to the published rate card. The right arises on the first payment received from the client; a signature without payment gives no right to anything.
Payment: against an invoice, by bank transfer 30 days end of month. 90-day attribution window; the commission is recovered if the client is refunded within 60 days.
Status: independent, with a status that lets you invoice. You alone bear your contributions and taxes.
Law: the contract is governed by Swiss law. A person residing in the European Union keeps the mandatory protections of the law of their country.
Countries: applications are currently open from France, Switzerland and Belgium; other countries are considered case by case.

If you live in Germany or Austria: ask before applying whether your country is accepted, and check with your tax office how you may invoice commissions. The details of the role are on the Become a referral partner page. For Switzerland, read the guide Referral partners in Switzerland; for France, the guide Referral partners in France.

Frequently asked questions

What is a Tippgeber?

It is the German word for a referrer who only gives a lead: they point a possible client out to a company and receive a commission if a deal follows. Neither German nor Austrian law uses the word. The closest contract is brokerage: § 652 of the Civil Code in Germany, the Brokerage Act (Maklergesetz) in Austria.

Is a Tippgeber commission taxable in Germany and Austria?

In principle yes. In Germany, § 22 no. 3 of the Income Tax Act names income from occasional intermediation; it is not subject to income tax if it stayed below 256 euros in the calendar year. In Austria, § 29 no. 3 of the Income Tax Act 1988 provides the same if it does not exceed 220 euros in the calendar year. Above that, it goes in your tax return.

Do I need to register a trade for referral commissions?

It depends on whether the activity stays occasional. In Germany, an independent, sustained activity carried out to make a profit is a trade (§ 15(2) EStG), and anyone starting one must notify it (§ 14 GewO). In Austria, an activity is carried out as a trade if it is independent, regular and done to earn income (§ 1 GewO 1994). The authority classifies your case, not the contract.

In Austria, is naming a contact enough to earn the commission?

Not automatically: § 6(2) of the Brokerage Act states that merely naming the third party does not give rise to a right to commission, unless a different usage exists in the sector concerned. If the lead alone is to be paid for, that must be agreed, preferably in writing.

Can I join the Ryze program from Germany or Austria?

Applications are currently open from France, Switzerland and Belgium; other countries are considered case by case. The program requires a status that lets you invoice, and the contract is governed by Swiss law. Ask before applying.

Sources

Last updated: October 6, 2026. Sources consulted on that date:

General information on German and Austrian law, not legal or tax advice. The laws cited are in German: the passages are translated by us. Check your case with your tax office and the competent trade authority.

Tippgeber commission: referral fees in Germany and Austria