Samenvatting
- 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.
Voorwaarden
- 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).
Erkende gelegenheden
- 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)
Relatiegeschenken
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.
Is dit belastingvrij?
Vul land, ontvanger, bedrag en gelegenheid in. We geven een waarschijnlijke fiscale behandeling met kanttekeningen — geen advies.
Is dit belastingvrij?
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.
- •Deze estimator geeft algemene info op basis van gepubliceerde regels. Geen fiscaal advies — bevestig met je accountant.
Geen fiscaal advies — volledige regel en bronnen op de landenpagina.
Lees de landengids →Veelgestelde vragen
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.
Bronnen
- RSZ — Geschenken aan werknemersgeverifieerd 2026-06-24
- ONSS — Cadeaux aux travailleursgeverifieerd 2026-06-24
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