Typical thresholds: Germany €50 net per client per year, UK £50 per trivial benefit for staff, USA $25 deduction per client per year, France €73 incl. VAT for VAT recovery, Poland 200 zł PIT exemption for promotional gifts. Rules for Austria, Spain and Italy, and Dutch client gifts, are not covered yet — verify with your accountant.
How to use this page
Tax thresholds shape corporate Christmas gift budgets more than any other factor. A gift that exceeds a limit by a few euros can cost more in tax and administration than it saved. Our formats are therefore specified to fit common thresholds, and the rules we work with are summarised below.
This is general information, not tax advice. Rules change, thresholds are indexed and every company's situation is different, so check with your accountant or tax adviser before you set your gift budget. Merryvent is a gift supplier, not a tax firm.
Our figures come from secondary sources such as chambers of commerce, payroll and accounting publications, with primary law named where available. Countries we have not checked are marked as such. For delivery, customs and holiday dates in other markets, see corporate gifting by country.
Gift limits at a glance
| Country | Gifts to clients and partners | Gifts to employees | Guide |
|---|---|---|---|
| Germany | €50 net per recipient per year (€35 until 2023); above it, nothing is deductible. Recipient taxed unless giver pays 30% flat tax (§37b EStG) | Not an 'Aufmerksamkeit'. Sachbezug up to €50/month, gift at company event up to €60 within €110, or §37b 30% | Christmas gifts in Germany: the €50 net limit, §37b and Sachbezug → |
| United Kingdom | Commonly cited: £50 per recipient per year for branded non-food gifts — verify with your accountant | Trivial benefits: up to £50 per gift; directors of close companies capped at £300 per tax year | Christmas gifts under £50: trivial benefits and business gifts in the UK → |
| United States | $25 deduction per recipient per year (IRC §274(b)); engraving, packaging and shipping not counted | No $25 cap; de minimis items not taxable; cash and gift cards are taxable wages | The $25 business gift rule and de minimis gifts for employees → |
| France | VAT recoverable if ≤ €73 incl. VAT per recipient per year, including packaging and delivery; verify 2026 indexation | URSSAF: no contributions up to 5% of monthly PMSS (€196 in 2025, ~€200 cited for 2026), plus allowance per child under 16 | Business gifts in France: the €73 VAT rule and URSSAF limits for staff → |
| Poland | PIT-exempt for recipient up to 200 zł per item if linked to giver's promotion (logo); VAT small gifts 100 zł net / 20 zł — verify | ZFŚS: PIT-exempt up to 1,000 zł per year; outside ZFŚS taxable | Christmas gifts in Poland: 200 zł promo gifts, VAT and ZFŚS → |
| Netherlands | Not checked yet — verify with your accountant | Work-related costs scheme: Christmas package falls in the free allowance (2025: 2% of payroll up to €400,000, 1.18% above); excess taxed at 80% | — |
| Austria | Not checked yet — verify with your accountant | Not checked yet — verify with your accountant | — |
| Spain, Italy | Not checked yet — verify with your accountant | Not checked yet — verify with your accountant | — |
Sources: Germany — [1] [2] [3] UK — [4] (ITEPA 2003 s323A, HMRC EIM21864); US — [5] France — [6] [7] Poland — [8] [9] Netherlands — [10] [11] General information, not tax advice.
Country guides
Each guide explains the rule, its conditions and which Merryvent gifts fit under it.
Three things that catch people out
- Packaging and delivery. In France they count toward €73; in the US they do not count toward $25. Elsewhere, ask your accountant. Our quotes always list them separately.
- The logo. In Poland, a link to your promotion is a condition of the 200 zł exemption, and the UK client-gift rule is usually described as requiring advertising. A printed sleeve, embroidery or a logo bauble does the job.
- Per item, per year, per person. Germany and the US count per recipient per year; the UK trivial benefit and the Polish 200 zł count per gift. Mixing them up is a frequent budgeting error.
Gifts built to fit the limits
We quote per project rather than publish prices. Give us the limit per recipient and we specify the gift to it.
Beyond the tax limit
Tax thresholds are one constraint. Procurement and compliance teams usually check three more.
Deadlines for Christmas 2026 and beyond
By about 20 November 2026: stock advent calendars
Chocolate or tea calendars from stock with your printed sleeve (from 50 pcs) need to ship by roughly 20 November to be on desks by 1 December. Artwork approval comes first, so the earlier the better.
By about 1 December 2026: Christmas hampers
Order hampers (from 25 pcs) by around 1 December for delivery within the EU around 15–18 December.
January–August 2027: fully custom projects
Custom calendar shapes, custom box calendars and plush mascots for Christmas 2027 are ordered January–August. Early-bird terms apply to orders placed by 31 March 2027.
Not sure what is still feasible? Request a proposal
Send your headcount, budget per recipient and delivery countries via the proposal form. We confirm feasible formats and dates within 1–2 working days.
Frequently asked questions
Is this tax advice?
No. This is general information from secondary sources, with primary law named where we have it. Rules change and thresholds are indexed, so check with your accountant before setting your budget.
Why are some countries marked 'not checked yet'?
Because we only publish rules we have checked against sources. For Austria, Spain, Italy and Dutch client gifts, verify with your accountant.
Can you make a gift that fits exactly under my limit?
Yes, that is how we build proposals: you give us the limit per recipient, and we propose formats with the gift, packaging, personalisation and delivery shown as separate lines.
Can you tell me the exact price per gift?
Prices depend on format, quantity, printing and delivery, so we quote per project instead of publishing a price list. Tell us your budget per recipient and we will propose options that fit under it, with packaging and delivery shown separately. Write to hello@merryvent.com or use the proposal form.
Does staying under the tax limit make a gift compliant with anti-bribery rules?
Not automatically. Tax limits and anti-bribery rules are separate. Your gift policy may set lower limits or require approval, especially for public officials or during tenders. See our compliance overview, which is general information, not legal advice.
