In Germany, gifts to business partners are deductible only up to €50 net per recipient per year (raised from €35 on 1 January 2024); above that, none of it is deductible. The giver can pay a 30% flat tax under §37b EStG so recipients are not taxed. Staff Christmas gifts are not an 'Aufmerksamkeit'; the usual routes are the €50/month Sachbezug, a gift at a company event or §37b.
The German rules at a glance
| Clients and business partners | Up to €50 net per recipient per calendar year is deductible as a business expense |
|---|---|
| Previous limit | €35 until 31 December 2023 |
| If you go over €50 | The whole amount is not deductible, not just the excess |
| Recipient's tax | The gift is taxable for the recipient unless the giver pays the §37b flat tax |
| §37b EStG flat tax | 30% plus solidarity surcharge and church tax where applicable |
| Staff: Christmas gift | Not an 'Aufmerksamkeit' — the €60 rule is for personal occasions like birthdays or weddings |
| Staff: Sachbezug | Up to €50 per month, if not already used for another benefit |
| Staff: company event | Gift up to €60 within the €110 per person allowance for a Betriebsveranstaltung |
Client gifts: €50 net, per person, per year
For gifts to customers, partners and suppliers, the threshold is €50 net per recipient per year. Net means before VAT. The limit covers all gifts to the same person in the year, so a summer gift and a Christmas gift are added together.
The important trap: if the total goes even slightly over €50, the entire cost loses its deductibility. That is why German buyers ask for precise quotes, and why we always show the gift and extra costs as separate lines.
Deductibility is only half the story. The gift is in principle taxable income for the recipient. To spare your clients that, you can pay a 30% flat tax under §37b EStG (plus solidarity surcharge and, where relevant, church tax) and tell the recipient you have done so. Your accountant will know whether that makes sense for your list.
Sources: IHK Bodensee-Oberschwaben, sevdesk.
Staff gifts: three common routes
A Christmas gift for employees is not an 'Aufmerksamkeit'. The €60 tax-free allowance for small attentions applies to personal occasions such as a birthday or a wedding, not to Christmas. German employers usually choose one of these routes instead:
- Sachbezug up to €50 per month. A non-cash benefit stays tax- and contribution-free up to €50 a month, as long as that month's allowance is not already used, for example by a fuel card or meal benefit. A survey by Cadooz, reported by Personalwirtschaft, found that 42% of companies consider staying within this allowance important.
- A gift at the Christmas party. At a company event (Betriebsveranstaltung), a gift up to €60 can sit within the €110 per person allowance for the whole event.
- §37b flat tax. The employer pays 30% (plus extras) so the gift is settled without burdening the employee.
Sources: AOK on Sachbezüge, Personalwirtschaft, Personalwirtschaft on the Cadooz survey.
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 maker, not a tax firm.
Merryvent gifts that work under €50 net
We do not publish prices, but every format below can be specified to land under €50 net per person. Give us your target and we build backwards from it.
Packaging, delivery and your logo
How packaging and shipping are treated against the €50 net limit is a detail your accountant should confirm for your bookkeeping. We make it easy: our quotes list the gift, its packaging, personalization and delivery separately, net of VAT.
A logo is not a legal requirement in Germany, but it turns a nice gift into a reminder of who sent it. A printed calendar sleeve, an embroidered teddy or a logo bauble all do that without pushing the cost over the line. For distributed teams we can ship to home addresses from a CSV list — see remote teams.
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.
Tax limits, gift policies and the Client program
A tax threshold is only one of the limits that apply. Many companies also have an internal gift policy, and gifts to clients, public officials or suppliers can fall under anti-bribery rules, especially before a tender or contract renewal. Keeping gifts modest, branded and documented helps on both fronts; see compliance and gift policies (general information, not legal advice).
Our Client program is built around budget bands aligned to deductible limits such as the German €50 net threshold above, with the gift, packaging, personalisation and delivery listed separately in the proposal. Sending to several countries at once? See corporate gifting by country and multi-address delivery.
Plan your German Christmas gifts
Send us the number of recipients, staff or clients, your net budget per person and delivery addresses, and we will propose formats that fit under €50 net. More: gifts for clients, gifts for employees, order deadlines.
Request a proposal or email hello@merryvent.com (phone +48 577 723 719) with your headcount, budget per recipient and delivery countries. You receive options, dates and a free digital mock-up within 1–2 working days.
Frequently asked questions
Is the €50 limit gross or net?
Net, before VAT, per recipient per year, according to the IHK and sevdesk sources we used. Confirm how packaging and shipping are treated in your books with your accountant.
What happens if a client gift costs €52 net?
Then the whole amount is generally not deductible, not just the €2 above the limit. That is why we quote precisely and separate the cost lines.
Can I give my team a Christmas gift as an 'Aufmerksamkeit' up to €60?
According to our sources, no. The €60 rule covers personal occasions such as birthdays. For Christmas, the usual routes are the €50 monthly Sachbezug, a gift at the company party within €110, or the §37b flat tax.
Do you deliver within Germany?
Yes. We ship from Poland across the EU without customs formalities; hampers ordered by about 1 December are typically delivered around 15–18 December.
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.