Definition
Business gift / relationship gift
Gift to an external relation (client, partner, supplier). In the Netherlands BUA and a deduction limit apply; figures vary widely per country.
Business gifts fall outside the Dutch WKR because the recipient is not an employee. In the Netherlands a deduction limit applies to the giver, plus a BUA cap of €227 per recipient per year for VAT deduction.
In Germany business gifts are deductible only up to €35 per recipient per year (§ 4 (5) EStG); above that the deduction is lost. The US caps deductibility at USD 25 per recipient per year.
For international campaigns: document amount and jurisdiction per recipient. Our tax checker gives a first indication.