

Basically not really a thing, you get them here and there depending on the location and the kind of service. Most often ppl. Who pay with cash would round up to the next 5 or 10 or full euro depending on the relative size of the purchase. You would round up 49,41 € to 50 € and 9,48€ to 10 but 2,30€ probably to 2,50€ at most 3€.
I have rounded up like that at a hairstylist or at a restaurant. When paying in cash. When you round up like that I while paying with card the laws about the tips change. Then they no longer fall under §3 Nr. 51 EStG.
I disagree, Germany does not require you to declare tips as income and we are very far away from a tipping culture or a system in wich tips are making up a substantial amount of the pay of a person.