Key facts for Netherlands
Christmas is the key occasion for employee gift boxes (kerstpakket); Sinterklaas is a separate December tradition.
How companies in Netherlands give year-end gifts
The Dutch kerstpakket, a Christmas box for every employee, is one of the most established corporate gifting traditions in Europe. Many employers order boxes in October and November and distribute them in mid December, either at the office or by home delivery, which became more common with hybrid work. Contents range from food and drink to practical items, and more employers now offer a choice or a gift card. Sinterklaas on 5 December is a separate tradition; offices may hand out chocolate letters or pepernoten. Client gifts are usually modest, and Dutch business culture values practicality and sustainability over luxury. Cards are in Dutch, and New Year greetings sent in early January are also customary. Staff gifts fall under the work-related costs scheme (werkkostenregeling), so employers usually account for them within the free allowance.
Gift occasions in Netherlands
Sinterklaas
a family tradition; offices sometimes hand out chocolate letters or small treats
Christmas
the kerstpakket (Christmas gift box) for employees is a widespread tradition
New Year
New Year receptions (nieuwjaarsborrel) and greetings are common
Good practice
- Order employee boxes (kerstpakket) by early November for mid-December delivery
- Offer home delivery for hybrid teams
- Highlight sustainable packaging and useful contents
- Write cards in Dutch
Avoid
- Avoid flashy luxury gifts; practicality is valued
- Do not confuse Sinterklaas (5 December) with Christmas in your messaging
Design and wording
Christmas themes are appropriate; many employers use neutral 'Fijne feestdagen' wording.
Tax rules on business gifts
| Clients and partners | — |
|---|---|
| Employees | Christmas boxes for employees fall within the free allowance (vrije ruimte) of the work-related costs scheme (werkkostenregeling): in 2025, 2% of the wage bill up to EUR 400,000 and 1.18% above that. Amounts above the free allowance are subject to an 80% final levy. There is no separate exemption for the kerstpakket. |
General information, not tax advice. Check with your accountant. Sources: [1] [2]
Delivery to Netherlands
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 Netherlands
| 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 Netherlands
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 a kerstpakket?
A Christmas gift box that Dutch employers traditionally give to every employee in December. It can contain food, drinks or practical items.
Are Christmas boxes for employees tax-free in the Netherlands?
They fall within the free allowance of the work-related costs scheme; above that allowance an 80% final levy applies. This is general information, not tax advice.
When should a kerstpakket be delivered?
Usually in the second or third week of December, before the holiday break. Orders are typically placed in October or November.