Key facts for France
Christmas gifts are common, while New Year greetings in January are an equally important business ritual.
How companies in France give year-end gifts
French companies give year-end gifts both at Christmas and in January, when sending New Year greetings (cartes de vœux) is an established business ritual that continues through the month. Staff gifts are often organized by the works council (CSE) as gift vouchers or presents, and an additional amount is commonly given per child under 16 at Christmas. For clients, gourmet food gifts such as chocolate, tea and coffee are popular, and companies watch the VAT threshold for business gifts. Presentation and quality of the card matter; cards should be in French, with formal 'vous' and a personal signature. Advent calendars are increasingly popular, especially premium and beauty formats. In regulated sectors, anti-corruption rules under Sapin II mean many companies have formal gift policies and registers.
Gift occasions in France
Christmas
gifts to employees (often via the CSE) and to clients
New Year (vœux)
New Year greeting cards and gifts are sent throughout January
Epiphany (galette des rois)
offices often share a galette in January
Good practice
- Plan both a December gift and January New Year greetings
- Write cards in French with formal 'vous'
- Stay within the VAT recovery threshold for business gifts, including packaging and delivery
- Check whether the recipient's company has a gift policy under Sapin II
Avoid
- Do not send New Year greetings after the end of January
- Avoid chrysanthemums or funeral symbolism in designs
Design and wording
France is secular in public life; 'Joyeuses fêtes' or 'Meilleurs vœux' is a safe neutral choice.
Gift policies
The Sapin II law (2016) requires larger companies to run anti-corruption programs that cover gifts and hospitality, so many recipients apply internal value limits and registers.
Tax rules on business gifts
| Clients and partners | VAT on business gifts is recoverable only if the gift is worth EUR 73 or less including VAT per recipient per year (including packaging and delivery; CGI annex IV art. 23 N; the amount may be indexed, so check for 2026). Business gifts exceeding EUR 3,000 in total per year must be declared. |
|---|---|
| Employees | URSSAF exempts gifts and vouchers from the employer or CSE from social contributions up to 5% of the monthly social-security ceiling per event (EUR 196 in 2025), with a separate limit per child under 16 at Christmas. |
General information, not tax advice. Check with your accountant. Sources: [1] [2] [3]
Delivery to France
Intra-EU shipment from Poland: no customs declarations or import duties; prices are quoted with the applicable VAT treatment for your company.
Planning dates for France
| Order personalized stock advent calendars by | 20 Nov 2026 |
|---|---|
| Order Christmas hampers by | 1 Dec 2026 |
| Fully custom calendars for 2027 — order between | 01.2027 – 08.2027 |
Indicative planning dates; exact dates are confirmed in your proposal.
Recommended formats for France
Chocolate advent calendars
Twenty-four chocolates and your brand on the front from 1 to 24 December.
Tea & coffee calendars
A tea or coffee advent calendar with your logo is a measured, practical gift for clients and colleagues who prefer to avoid sweets.
Beauty calendars
A beauty advent calendar is a premium December gift.
Plush & merch calendars
A merchandise advent calendar distributes your branded items across 24 doors: socks, pins, stickers, small plush and treats, each carrying your logo.
Empty calendar boxes
For companies that already have the filling: custom printed advent calendar boxes in bulk, designed around your products and delivered flat or…
Christmas hampers
Corporate Christmas hampers with your logo on the box, ribbon or card, composed to your budget band and delivered to one office or to individual home…
Frequently asked questions
What is the VAT limit for business gifts in France?
VAT is recoverable on gifts worth up to EUR 73 including VAT per recipient per year, including packaging and delivery. Verify the current figure with your accountant.
Is it too late to send corporate gifts in January in France?
No. New Year greetings and gifts are customary throughout January, so a January delivery is fully acceptable.
Are advent calendars popular in France?
Yes, increasingly. Premium chocolate and beauty advent calendars are well known, and branded versions work as client and staff gifts.