Key facts for Germany
Christmas is the main business gifting occasion of the year, and advent calendars are a well-established corporate gift.
How companies in Germany give year-end gifts
German companies plan year-end gifts early: client lists and budgets are usually fixed in September or October, and gifts arrive in the first half of December, often before the Christmas party (Weihnachtsfeier). Advent calendars delivered at the end of November are a recognized format for both clients and staff, and chocolate Santas or small treats for Nikolaus on 6 December are common in offices. Many companies keep client gifts at or below the EUR 50 net threshold for tax deductibility, so budgets are often planned around that figure, and some send a donation card instead of a physical gift. Presentation matters: a handwritten or signed card, tidy packaging and a clear sender are expected. Cards are usually in German with formal address (Sie); a bilingual German–English card works for international firms. Many corporate recipients, especially in regulated industries, have internal gift policies and may have to decline expensive items, so modest, well-made branded products are the safer choice.
Gift occasions in Germany
Advent
advent calendars are typically handed out in the last week of November
Nikolaus
small treats such as chocolate Santas are common in offices
Christmas
main occasion for gifts to employees, clients and partners
New Year
New Year greetings are acceptable if the Christmas deadline is missed
Good practice
- Deliver advent calendars before 1 December, ideally in the last week of November
- Plan client gifts around the EUR 50 net tax-deductibility threshold
- Use a formal German card text (Sie) signed by a named person
- Ask whether the recipient company has a gift policy before sending to compliance-heavy sectors
Avoid
- Do not send cash-like vouchers to public officials or employees of regulated firms
- Avoid overly expensive gifts that look like an attempt to influence a business decision
Design and wording
Christmas themes are fully appropriate; a neutral 'Frohe Festtage' design works for diverse teams.
Gift policies
Bribery of public officials and in commercial dealings is criminal under the German Criminal Code (sections 299 and 331 ff. StGB); public employees are generally allowed to accept only token gifts, so keep gifts to officials minimal or avoid them.
Tax rules on business gifts
| Clients and partners | Gifts to business partners are deductible only up to EUR 50 net per recipient per year (EUR 35 until 2023); above that, the full amount is non-deductible. The recipient is taxed unless the giver pays a 30% flat tax under section 37b EStG. |
|---|---|
| Employees | A Christmas gift is not treated as a tax-free 'Aufmerksamkeit' (the EUR 60 limit applies to personal occasions). Options include the EUR 50 per month non-cash benefit allowance, gifts at a company event within the EUR 110 per person allowance, or the 30% flat tax under section 37b EStG. |
General information, not tax advice. Check with your accountant. Sources: [1] [2] [3]
Delivery to Germany
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 Germany
| 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 Germany
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 tax limit for client gifts in Germany?
Gifts to business partners are deductible as a business expense up to EUR 50 net per recipient per year. This is general information, not tax advice; check with your tax advisor.
When should advent calendars arrive in Germany?
Before 1 December. Most companies schedule delivery for the last full week of November so calendars can be distributed before the first door.
Is Christmas Eve a public holiday in Germany?
No. 24 December is a regular working day by law, but many offices close early or for the day. 25 and 26 December are public holidays.