For more information on the VAT deduction for employee benefits, visit the Tax Office website.
In addition to VAT, the Working Costs Regulation (WKR) also applies. This regulation determines how much you, as an employer, may spend untaxed on gifts to employees. This includes Christmas hampers, sport season tickets and gift vouchers. The amount that you can spend untaxed is called the free allowance. The free margin in 2024 is 1.92% of the taxable wage up to and including € 400,000. For salary amounts greater than €400,000, the free margin is 1.18%. Spending that falls within the free margin is untaxed. For expenditures exceeding the free margin, 80% tax must be paid. More information can also be found on the website of the Belastingdienst.
If you are reading this, then you are probably looking for a nice real mobile numbers list Christmas package idea. It's also not easy to give an original Christmas package every year. We have therefore listed 12 fun items below that you can put in a Christmas package. You will find ideas for Christmas gifts for men and women.
1. Bottle of wine
With the holidays, many people pull out a nice bottle of wine during (or after) Christmas dinner. After all, a bottle of wine is always appreciated. Extra fun is to personalize wine bottles. For example, the company Tregenerazioni offers wine with an augmented reality message that you can put together yourself.
A great Christmas gift for your staff with the following 12 Christmas gift ideas
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