Tronc refers to the "tip box" at Roulette in the casino. The term comes from the French and translates as "offeringbox". To this day, it is good manners in casinos for players to hand over a small portion of their win to the Croupier after a round of play. However, there is of course no obligation to pay the tronc, so it is a voluntary payment. Usually, the tronc is divided among the employees in the Casino at the end of the month. Not only the croupiers, but usually also the cashiers and other employees of the casino benefit from the tronc, which is usually paid out in equal shares to all employees.
As a rule, the basic salary of casino employees is comparatively low, so many of them rely on the additional income. Until the introduction of the minimum wage, it was even common in Germany for employees not to receive a fixed basic salary at all and to be paid exclusively from the tronc.
In the event of a higher win, the statement "A piece for the employees" is still prevalent today, resulting in a tronc being retained by the croupier. From a tax point of view, according to a decision of the Federal Fiscal Court (BFH), the tronc is not a Tip, as croupiers are not allowed to accept tips. In addition, the Tronc is paid out by the employer, i.e. by the casino itself, so that the Tronc is taxable in Germany.