Última actualización: February 04, 2025
Gifting clients or business partners is allowed, but there are strict tax rules.
What is deductible?
- Small gifts for clients (e.g., holiday gifts, thank-you presents).
- Promotional items with company branding (pens, notebooks, etc.).
- Gifts that support business relationships
Not deductible
- Expensive gifts over €227 per client per year (incl. VAT).
- Personal gifts with no business purpose.
✔ VAT Deduction → No VAT reclaim if the gift exceeds €227 per recipient per year.
✔ Income Tax Deduction (Income tax) → Partially deductible (80%) as representation costs.
Important:
- Keep detailed invoices and records of who received the gift and why.
- Gifts must have a clear business purpose, personal gifts are not deductible.
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