Corporate gifts
Corporate client gift: how much budget to plan per person
The budget for a corporate client gift depends on three criteria: the recipient's profile, the occasion, and the tax threshold.
Reference tax threshold
Tax authorities consider business gifts deductible up to €73 incl. VAT per recipient per year. Beyond this, deductibility may be challenged during an audit.
Regular partner: €25 to €50
Grower Champagne bottle, wine duo set, gourmet gift box with a bottle. Suitable for ongoing relationships without closing stakes.
Key account: €50 to €150
Prestige cuvée, magnum, custom wooden box with three bottles. Reserved for strategic accounts; above €73, decide between deductibility and impact.
Closing gift: upon quote
Grand cru classé, jeroboam, themed private cellar: these gifts exceed the tax framework of standard business gifts and are treated differently for accounting purposes.
Frequency
The customary rule: one annual gift for partners, two to three for key accounts (year-end + key event).
Frequently asked questions
- Is the €73 threshold per gift or per year?
- Per recipient and per year. Two €40 gifts to the same client exceed the threshold.
- Is VAT recoverable on client gifts?
- Only below €73 incl. VAT per recipient per year.
- Should delivery fees be included in the budget?
- Yes, delivery is included in the tax threshold calculation if billed by the supplier.