Tax audit risk Easiness to justifyAverage amount deducted€ 150-200 per yearFrequency3-5x per year
Deducted by54% of independentsRecommended by41% of independentsWürdest du diese Ausgabe empfehlen?Setzt du diese Ausgabe ab?
Alcohol and tobacco are common business gifts. As with other business gifts, they are tax deductible if the appropriate rules are followed:
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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