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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.