All expenses > Business gifts

Business gifts

Tax audit risk

Easiness to justify
Average amount deducted€ 250 per yearFrequency5-10x per year
Deducted by23% of independentsRecommended by54% of independentsWürdest du diese Ausgabe empfehlen?Setzt du diese Ausgabe ab?

Careful, the deductibility depends on the price of the gift
Gifts to business partners are tax-deductible if the gift is for business reasons, there is no service of trade in return and the costs do not exceed EUR 35. If the cost of the gift is higher, the total cost may not be deducted.

💡 Packaging and shipping costs are not part of the 35 EUR limit. VAT must only be included in the 35 EUR if the entrepreneur giving the gift is not entitled to deduct VAT. Cash gifts are always taxable and cannot be deducted. If the cost of the gift is higher than 10 EUR, the recipient and the occasion must be recorded in your bookkeeping. The giver can tax the value of the gift at a flat rate of 30%. If the gift is not taxed at a flat rate, the recipient must tax the gift at his personal income tax rate. For gifts that can only be used professionally, the 35 Euro exemption limit does not apply. For example, in the case of special professional software.

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