A country-by-country overview of tax-free thresholds, currencies and popular brands across the EU, UK and Switzerland. Built for procurement, HR and reward teams running multi-country programmes.
Comparison
| Country | Currency | Tax-free threshold | Popular brands | |
|---|---|---|---|---|
| Germany | EUR | €50 per employee per month (Sachbezug, § 8 Abs. 2 EStG) + €60 per personal occasion (Aufmerksamkeit). Client gifts: €50 per recipient per financial year (§ 4 Abs. 5 EStG, raised from €35 to €50 by the Wachstumschancengesetz effective 1 January 2024). | Amazon.de, Zalando, MediaMarkt, Otto | Country page → |
| United Kingdom | GBP | £50 per benefit (no annual cap for staff; close-company directors capped at £300/year). Open-loop Visa/Mastercard prepaid = cash voucher and is taxable. | Amazon.co.uk, John Lewis, Marks & Spencer, Tesco | Country page → |
| France | EUR | €200 per employee per event (5% PMSS 2026, 11 recognised occasions) | Amazon.fr, Fnac, Decathlon, Carrefour | Country page → |
| Netherlands | EUR | WKR vrije ruimte: 2.00% of payroll up to €400k, 1.18% above (2026). Gift cards run through this budget; €227/year/recipient deductibility cap for client gifts (BUA VAT). | Bol.com, Albert Heijn, Bongo, Decathlon | Country page → |
| Belgium | EUR | €40 per worker per year for end-of-year (Saint-Nicolas + Christmas + New Year combined) + €40 per dependent child. Separately: wedding €245, honorific distinction €120/year, retirement €40/year of service (min €120, max €1,000). | Bongo, Decathlon, Bol.com, Mediamarkt | Country page → |
| Austria | EUR | €186/year per employee in non-cash gifts (no company event required). Plus €365/year for participation in a company event. Plus €186 per service-anniversary year (Dienstjubiläum). | Interspar, MediaMarkt, Thalia, Hervis | Country page → |
| Ireland | EUR | €1,500 per employee per year (max 5 benefits) — Small Benefit Exemption, Finance Act 2024. | One4all, Amazon.co.uk, Brown Thomas, Avoca | Country page → |
| Switzerland | CHF | CHF 600 per calendar year (Naturalgeschenk) — ESTV Wegleitung zum Lohnausweis, Rz. 72 (2026), effective 1 January 2026. | Migros, Coop, Manor, Digitec | Country page → |
| Spain | EUR | No general gift-card exemption. Treated as retribución en especie (art. 42 LIRPF) and fully subject to IRPF and social-security. | El Corte Inglés, Amazon.es, Decathlon, Fnac | Country page → |
| Italy | EUR | €1,000/year (general) or €2,000/year (employees with dependent children), 2025–2027, art. 51 c.3 TUIR. Ordinary baseline €258.23/year. | Amazon.it, Feltrinelli, Esselunga, Decathlon | Country page → |
| Poland | PLN | PLN 1,000 per employee per year (since 2024), conditional on ZFŚS funding and a social criterion. Money-loaded prepaid cards qualify; paper talony may not. | Allegro, Empik, Media Expert, Decathlon | Country page → |
| Sweden | SEK | Three separate categories (2026, incl. VAT): julgåva SEK 600/year, jubileumsgåva SEK 1,800 (company anniversary at multiples of 25 years), minnesgåva SEK 15,000 (max twice per employee, on a qualifying occasion). | Åhléns, Elgiganten, H&M, Stadium | Country page → |
Indicative figures, last reviewed in 2026. Not tax advice — verify with local counsel before payroll treatment.
By region
Western Europe
Gift cards up to £50 per occasion are exempt from Income Tax and NIC if they meet all four Trivial Benefits conditions.
Read country guide →Up to €200 (5 % of the 2026 monthly Social Security ceiling) per employee per recognised event is exempt from URSSAF charges.
Read country guide →Gift cards to employees run through the WKR vrije ruimte (2.00% of payroll up to €400k, 1.18% above, 2026). The €25 kleine geschenkenregeling applies only to physical gifts in natura — gift cards do not qualify. €227 is the BUA VAT-deduction cap for client gifts, not an income-tax exemption.
Read country guide →Belgian employers can give a tax-free gift voucher of €40 per worker per year for the end-of-year cluster (Saint-Nicolas + Christmas + New Year combined) plus €40 per dependent child. Separate caps apply for weddings (€245), honorific distinctions (€120/year) and retirement (€40 per year of service, min €120, max €1,000).
Read country guide →Irish employers can give each employee up to five non-cash benefits per year, with a combined annual value of up to €1,500, free of Income Tax, USC and PRSI under the Small Benefit Exemption.
Read country guide →Central Europe
Gift cards up to €50 per employee per month are tax-free if the card is a closed or controlled-loop voucher under § 2 Abs. 1 Nr. 10 ZAG.
Read country guide →In Austria, non-cash gifts to employees — including gift cards — are exempt from wage tax and social security up to €186 per employee per year, with no requirement to be tied to a company event. A separate €365/year covers participation in a company event, and Dienstjubiläum gifts add €186 per anniversary year.
Read country guide →In Switzerland, non-cash gifts to employees — including retailer gift cards — up to CHF 600 per calendar year do not need to be declared on the salary certificate (Lohnausweis). The CHF 600 is an annual per-employee ceiling under Rz. 72 of the ESTV Wegleitung 2026, effective 1 January 2026.
Read country guide →In Poland, gift cards funded from the company social fund (ZFŚS) are exempt from personal income tax (PIT) up to PLN 1,000 per employee per year (since 2024), subject to the ZFŚS social-criterion test. Money-loaded prepaid cards qualify; paper talony may not.
Read country guide →Southern Europe
Spain has no general tax-free allowance for corporate gift cards. Gift cards to employees are treated as remuneration in kind (retribución en especie) and are fully subject to IRPF and social-security contributions.
Read country guide →Under art. 51, comma 3 TUIR, non-cash benefits — including gift cards — given to employees are exempt from income tax and social security up to €1,000 per employee per year (€2,000 for employees with dependent children), in force for 2025–2027. The ordinary baseline outside this temporary regime is €258.23/year.
Read country guide →FAQ
All EU member states, the UK, Switzerland and Norway, with locally relevant brands per market. Tax-free thresholds, VAT treatment and popular merchants are documented per country.
It varies by country. Germany allows €50 per employee per month as Sachbezug, France around €200 per qualifying occasion via URSSAF, Ireland €1,500 per year under the Small Benefit Exemption, the UK £50 per occasion via trivial benefits. The Netherlands works through the WKR free space.
Yes. One contract, one invoice in your base currency, one account manager. We pick country-relevant brands per recipient so each employee gets something usable locally.
Yes. We invoice in EUR, GBP, CHF and other major currencies, and the recipient experience is delivered in the local language of each market.
Digital sends typically go out within one to two business days after approval. Physical cards with logo and message ship within five business days per country.
Closed-loop by default. That keeps Germany ZAG-compliant and qualifies for tax-free treatment under most European frameworks. Open-loop is available on request when the use case requires maximum spend freedom.
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