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.
This page is general information based on published rules and was last reviewed on the date shown. It is not tax advice — confirm with your accountant or tax counsel for your specific situation.
The rule in plain language
Conditions to qualify
Recognised occasions
Client gifts
Business gifts to clients are deductible only when advertising-related (Werbeaufwand) — branded with the giver's logo and of low unit value. Pure gift cards without branding are generally treated as non-deductible Repräsentationsaufwand under § 12 KStG.
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Likely exempt from Austrian wage tax and social security as a Sachzuwendung granted in connection with a Betriebsveranstaltung.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
No — since the 2024 reform the €186 annual cap for non-cash gifts is independent of any company event. The €365 event cap is separate and additional, but tied to actual participation in a Betriebsveranstaltung.
Per employee per calendar year, across all non-cash gifts combined. Two €100 cards in the same year together exceed the cap by €14, and €14 becomes taxable.
Whether a multi-retailer card qualifies depends on whether it can be exchanged for cash. Cards that can be cashed out are treated as cash and fall outside the exemption. Check the issuer's terms before purchase.
Country guide
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Request a quoteThis page is general guidance, not tax advice. Confirm your own situation with your accountant or tax adviser before you act on it.
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