Zusammenfassung
- End-of-year cluster: €40 per worker per YEAR combined across Saint-Nicolas, Christmas and New Year — not €40 per occasion. Plus €40 per dependent child for Saint-Nicolas / Sinterklaas.
- Wedding (worker's own wedding or legal cohabitation): up to €245 per worker.
- Honorific distinction (eervolle onderscheiding / distinction honorifique): up to €120 per worker per year.
- Retirement: €40 per full year of service with a €120 minimum and a €1,000 maximum per worker.
- Across all categories the voucher must be non-cash, limited to a defined network of shops, granted to all eligible workers on the same basis, and tied to the recognised occasion. Going one euro above any cap makes the full value subject to RSZ/ONSS social-security contributions and payroll tax.
Voraussetzungen
- Granted on a recognised RSZ/ONSS occasion (end-of-year, wedding, honorific distinction, retirement).
- Value at or below the per-category cap.
- Voucher is non-cash and limited to a defined network of shops.
- Granted to all eligible workers on the same basis (no individualised allocation).
Anerkannte Anlässe
- Saint-Nicolas / Sinterklaas (per dependent child)
- Christmas and New Year (combined €40/year end-of-year cluster)
- Worker's wedding (up to €245)
- Honorific distinction (up to €120/year)
- Retirement (€40 × years of service, min €120 / max €1,000)
Geschäftspartner
Business gifts to clients are deductible up to €50 (excl. VAT) per recipient per year for corporate tax, with VAT recoverable on the same basis. Above €50, the gift is not deductible. Tobacco and spirits are excluded by law.
Ist das steuerfrei?
Wählen Sie Land, Empfänger, Betrag und Anlass — wir zeigen die voraussichtliche steuerliche Einordnung mit Hinweisen. Keine Rechtsauskunft.
Ist das steuerfrei?
This occasion is not on the RSZ/ONSS list of recognised events — the Belgian gift-voucher exemption does not apply and the full value is treated as taxable salary.
- •Recognised events: Saint-Nicolas/Sinterklaas, Christmas/New Year, retirement, employee wedding, company jubilee.
- •Der Estimator liefert allgemeine Hinweise auf Basis veröffentlichter Regeln. Keine Steuerberatung — mit Steuerberater abstimmen.
Keine Steuerberatung — vollständige Regel und Quellen auf der Länderseite.
Zum Länderführer →Häufige Fragen
Is the €40 end-of-year cap per occasion or per year?
Per year, combined across Saint-Nicolas, Christmas and New Year. You cannot give €40 for each of the three — €40 covers the whole end-of-year cluster per worker. Separate caps apply for unrelated occasions (wedding, retirement, honorific distinction).
What happens if I give a €60 end-of-year voucher?
The full €60 becomes subject to RSZ/ONSS social-security contributions and payroll tax — the cap is a cliff threshold, not a deductible amount.
How does the retirement cap work for someone with 30 years of service?
€40 × 30 = €1,200, capped at the maximum of €1,000. For someone with 2 years of service, €40 × 2 = €80, raised to the minimum of €120.
Quellen
- RSZ — Geschenken aan werknemersgeprüft 2026-06-24
- ONSS — Cadeaux aux travailleursgeprüft 2026-06-24
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