MKB Juristen drafts custom legal documents
It is best not to cobble together or copy important contracts, terms and conditions, and other legal documents yourself. We help entrepreneurs on a budget with customized legal solutions, clear costs upfront, and practical explanations.
- Custom contracts, terms and conditions, and legal documents
- Budget-friendly and clear about the costs upfront
- Request a free consultation or a no-obligation quote
A Christmas hamper for your staff can remain tax-free, provided it falls within the Work Expenses Scheme (WKR). For packages to customers and suppliers, specific rules apply regarding business gifts. With these four tips, you can give Christmas hampers without a tax hangover.
Tip 1: stay within the tax-free allowance (WKR)
You can provide a Christmas package to your employees tax-free via the work-related expenses scheme, as long as it remains within the tax-free allowance — a percentage of your total payroll. If the total of your tax-free benefits exceeds this, you will pay a final levy on the excess. So keep an eye on your tax-free allowance.
Tip 2: Keep it usual
The tax authorities assess whether a provision is customary (the customary practice test). A standard Christmas hamper falls well under this, but an excessively expensive gift can still be taxed as wages. Therefore, keep the Christmas hamper appropriate and commercially responsible.
Tip 3: pay attention to packages for customers and suppliers
A Christmas hamper for customers or suppliers is a business gift. Specific rules apply to deductibility and VAT. Calculate this carefully in advance to avoid surprises. (Exact amounts and rules change; coordinate this with your accountant.)
Tip 4: Document your policy
If you provide annual Christmas packages or other perks, document how you handle this, for example in an employee handbook or in coordination with your payroll administration. This way, you maintain an overview, treat everyone equally, and prevent problems during an audit.
Frequently Asked Questions
Is a Christmas hamper for employees taxable?
Often not, provided it remains within the tax-free allowance of the work-related expenses scheme. If you exceed this, a final levy will follow.
Can a Christmas hamper be as expensive as I want?
Keep it customary. An excessively expensive gift can still be taxed as wages via the customary practice test.
Do different rules apply to customers and suppliers?
Yes, in that case it is a business gift with its own rules regarding deductibility and VAT. Calculate this in advance.
Want to arrange your employment terms and perks properly?
Our legal experts document your policy in your employee handbook. View our employment lawteam or schedule a free consultation.
