GIFTS TO STAFF MEMBERS

For St. Nicholas’ Day, Christmas and the end of the year, gifts can be given for a maximum amount of 40.00 euros, VAT included. In the case of St. Nicholas’ Day, not only the employee can receive a gift, but also his or her dependent children (and for these children, the limit of 40.00 euros also applies)
For a birthday, the maximum amount that can be spent on a gift is 40,00 euros (VAT included)
For a marriage or legal cohabitation, an amount of 245,00 euros has been fixed
For a retirement, there is an amount of 40.00 euros per year of service with a maximum of 1,000.00 euros
For an honorary distinction, the maximum amount is fixed at 120,00 euros

Gifts to customers
- The rule is a gift of maximum 50.00 euros (excluding VAT) once a year as a token of loyalty. The company offering the gift must be able to prove that it has also been received.
- You can’t offer just anything as a business gift. Wine and port are subject to this 50,00 euro rule, while spirits like whiskey and gin are not.
Gifts as a promotional tool
A company can offer a gift several times a year to customers (or prospects) if it is given as a promotional item. But there are rules for this too:
- The gift must be indelibly marked with the company logo
- It must be given for the purpose of increasing the sale of products or services
- It must be ‘widely’ distributed
- The value of the gift must be proportional to the value of the product you are selling. The law says that the gift must be of ‘low value’. This is a relative notion because it must be considered in relation to the value of the product you are promoting.
- A promotional item can be deducted as an expense for tax purposes. VAT is deductible.
Promotional products for staff

Promotional items can also be given to staff and are therefore tax deductible as an expense. The condition is that the article is shown to a sufficiently large public. A T-shirt that the staff receives when participating in a group race such as the 20 kilometers of Brussels, is a promotional item. A welcome package with logo items for new employees is also a promotion.

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