Corporate gifts: what are the tax rules in Belgium and France?
Giving a gift to a client, a partner or an employee makes sense: it is a gesture that strengthens the working relationship.
But these gestures are not neutral from a tax point of view. In both Belgium and France, corporate gifts follow precise rules, for tax deduction as well as for VAT and employee benefits.
This guide brings together the essentials so you can give gifts while staying within the rules.
Corporate gifts: the tax rules in Belgium
Tax deduction
Gifts for clients or business contacts are treated as entertainment expenses.
They are 50% deductible for corporate income tax or personal income tax.
Recoverable VAT: the conditions
VAT is 100% recoverable if the value of the gift does not exceed €50 excl. VAT per recipient per year.
Above this threshold:
→ VAT is no longer deductible.
Special cases:
– tobacco: never deductible
– spirits: VAT not recoverable, even below €50
High-value gifts: the €250 rule
If the total value of a gift exceeds €250 incl. VAT per recipient per year, it is treated as a taxable benefit for the person who receives it.
The company must then issue a 281.50 form.
In return, the expense is 100% deductible.
Good practice: keep an invoice in your company's name and note the recipient's identity. This proves the business link in the event of an audit.
Gifts to employees in Belgium
Exempt thresholds (ONSS)
On certain occasions (Christmas, Saint Nicholas, New Year…), employers can give a gift or gift voucher free of social security contributions and tax, if:
– the amount does not exceed €40 per employee,
– + €40 per dependent child.
In this case:
→ no taxable benefit,
→ the expense is deductible for the company.
Other occasions covered by the ONSS
Gifts can also be exempt in the following cases:
– marriage or civil partnership
– retirement
– work anniversary
– awards
Each event has its own threshold.
Corporate gifts: the tax rules in France
French tax treatment rests on two questions:
- is the gift made in the interest of the company?
- is the amount reasonable?
Tax deduction of gifts in France
Business gifts are 100% deductible, provided that they are:
– given as part of a business relationship,
– of reasonable value,
– supported by invoices and a list of recipients.
For high-value gifts, the tax authorities may ask for additional justification.
VAT: specific rules
VAT is recoverable if:
– the value of the gift does not exceed €73 incl. VAT per recipient per year,
– the gift was given in the interest of the company.
Above this, VAT is not recoverable.
Special cases (similar to Belgium):
– tobacco: VAT never recoverable
– spirits: VAT not recoverable
Gifts to employees in France (URSSAF)
Gifts and gift vouchers given to an employee are not treated as a benefit in kind if:
– their value does not exceed 5% of the monthly social security ceiling (about €200 in 2026),
– and they are given for a recognised event (Christmas, a birth, a wedding, the start of the school year, etc.).
Above this threshold, the full amount becomes subject to social security contributions.
Belgium vs France: the key differences
| Criterion | Belgium | France |
|---|---|---|
| Tax deduction (client gifts) | 50% | 100% if in the business interest |
| Recoverable VAT | Yes if ≤ €50 excl. VAT | Yes if ≤ €73 incl. VAT |
| Employee gift – social security exemption | €40 + €40 per child | 5% of the monthly ceiling per event (≈ €200 in 2026) |
| Gift over €250 | Taxable benefit + 281.50 form | Deductible but must be justified |
| Exceptions (spirits, tobacco) | VAT not recoverable | VAT not recoverable |
Why these rules matter for your company
Knowing the thresholds, VAT rules and deduction limits helps you:
– avoid adjustments in the event of an audit,
– choose a proportionate gift,
– protect your image,
– select gifts that have meaning and match today's expectations: consistency, sustainability, restraint, local sourcing.
More and more companies are turning to handmade, locally made gifts that value the gesture over the volume.
Handmade, responsible gifts: a consistent option
Some companies look for gifts that are tax-compliant but don't look like promotional items.
Handmade gift boxes are often a good compromise:
— an invoice in your company's name,
— a price suited to the tax thresholds,
— clear origin,
— a positive image,
— a sustainable dimension.
That is the thinking behind OALI gift boxes, made with Belgian and French artisans and customisable for companies. A simple way to give a compliant, elegant and responsible gift.
What is the maximum amount for a corporate gift?
There is no legal ceiling, in either Belgium or France. However, several thresholds change the tax treatment of a gift:
- Belgium, €50 excl. VAT per recipient per year: below this, VAT is recoverable.
- Belgium, €250 per recipient per year: above this, the gift becomes a taxable benefit for the recipient (281.50 form); below it, it remains 50% deductible.
- France, €73 incl. VAT per recipient per year: the VAT recovery threshold.
- France, €3,000 per year in total: above this, gifts must appear on the detailed statement of general expenses.
In practice, aiming for about €50 excl. VAT per client in Belgium lets you recover VAT while giving a quality gift. Nothing prevents you from going further: only the VAT stops being recoverable. These thresholds are those in force in 2026; if in doubt, check them with your accountant.
Conclusion
The tax treatment of corporate gifts differs between Belgium and France, but the principles are similar:
give a gift that is reasonable, justifiable and proportionate to the business relationship.
By mastering the rules (deduction, VAT, taxable benefits), you can give with peace of mind, to clients and employees alike, without any unpleasant surprises during an audit.
