Corporate gifting: popular gifts for business partners 2026

Konfetti Editorial Team

How much can customer gifts cost?
What are good customer gifts?

Customer gifts are only permitted if no consideration is expected in return.
The exemption limit for customer gifts is 50 euros per person per year. Other companies may also be considered as persons.
Ideas for customer gifts: A wine tasting, a cooking class, a special plant, or an experience voucher are particularly well received.

Requirements for deductible customer gifts:

The gift is given for business reasons and no consideration is expected in return
Not all gifts are deductible.
Deductible gifts include flowers, tickets, gifts in kind, and monetary gifts
- Non-deductible items include discounts, prizes, sponsorship services, savings gift vouchers, tips, and product samples.
The exemption limit for customer gifts is 50 euros per person per year.
Just like natural persons, other companies (legal entities) can also be recipients of gifts.

How much can customer gifts cost?

Since January 1, 2024, the limit for the cost of a customer gift has been €50 per business associate per year (Growth Opportunities Act). In 2023, the limit was €35.

If the cost of the customer gift is below the 50 euro limit, it can be recorded as a business expense. If the price of the customer gift is higher than 50 euros, the entire expense cannot be recorded as a business expense. Customer gifts that cost more than 50 euros are considered non-deductible business expenses.

For tax purposes, these expenses are treated as private expenses. They are considered a withdrawal from business assets and must be taxed as profit (Section 4 (5) No. 1 EStG).

Note: For accounting purposes, it is important that the receipts for the gifts can be clearly assigned to the respective business partner and occasion.

What are good customer gifts?

Here are some ideas for varied and practical customer gifts:

All in one: an experience voucher

Would you like to give your customers a varied treat and let them choose for themselves? With the konfetti gift box, you can give away more than 10,000 individual experiences throughout Germany and Austria.

A special plant for your office

A plant, a laptop, and a golden desk lamp

A green addition to your workplace! A special plant such as a bonsai or an easy-care succulent creates a pleasant atmosphere and brings a touch of nature into the office. Ideal for freshening up your workplace.

A wine tasting

Women at a wine tasting

For wine lovers, a wine tasting is the perfect gift for customers. Whether at a winery or a wine bar, they can sample different wines and discover their favorites. Discover {nrEvents} wine tastings that will leave a lasting impression.

A cooking class

Someone preparing a gourmet delicacy on a plate

Cook and enjoy together! A cooking class is an excellent customer gift for anyone who wants to expand their culinary skills. Whether Italian cuisine, sushi, or vegetarian dishes—the focus is on having fun cooking.

A gift basket

A gift basket with wine, nuts, and crackers

A classic that always goes down well: a lovingly assembled gift basket. Filled with delicacies, high-quality snacks, or regional specialties, it is a treat for all the senses and shows appreciation in a stylish way.

A gift card box for an outdoor experience

Two people on a canoe in nature

Adventure and pure nature! A voucher for an outdoor experience such as climbing, hiking, or a guided tour brings a breath of fresh air into everyday life and ensures unforgettable moments in the great outdoors.

A brewery tour with beer tasting

A kettle in which beer is brewed

Attention beer lovers! A brewery tour with beer tasting offers exciting insights into the art of beer brewing and the opportunity to try different types of beer. An original gift with an experience factor.

A wellness voucher—e.g., for a massage

Someone massaging a person

Give the gift of pure relaxation: a wellness voucher for a massage or a spa day is the perfect break from stressful everyday life. Wellness treatments provide relaxation and new energy.

A DIY box

A DIY box is the ultimate gift for creative minds and DIY enthusiasts! Mix your own cocktails, pour candles, cook a three-course meal, or paint a work of art—you can do all this at home with our DIY boxes. This gift is ideal for customers who like to create things with their own hands and relax at the same time.

A tasting session featuring exquisite delicacies is the perfect customer gift for gourmets. Whether cheese, chocolate, or fine spirits—a professional tasting session offers the opportunity to sample a wide variety of delicacies and discover new flavors.

About the author Konfetti Editorial Team

The konfetti editorial team writes about everything that makes life more colorful—from creative DIY projects and extraordinary experiences to inspiring leisure and gift tips. Our goal: to inspire you to discover new experiences, special moments, and unforgettable activities. As leading experts in the field of workshops and experiences, we research, test, and write with heart—ensuring that at konfetti, you always find the best ideas for enjoying quality time together.

Corporate Gifting FAQ

Corporate gifts for clients are permitted provided the giver expects nothing in return and the gift is made for business reasons. If a company attempts to use gifts to gain unfair advantages or bribe business partners, it faces fines or imprisonment for up to 3 years.

What is the maximum amount for corporate gifts?

To ensure that corporate gifts can be recorded as business expenses, they should not exceed the tax-free limit of 50 euros.

What are good gifts for clients?

Practical and sustainable client gifts include, for example, experiences such as wine tastings, cooking classes, or outdoor adventures, as well as a unique plant or a voucher for a massage.

Why are corporate gifts important?

Corporate Christmas gifts are more than just a nice gesture—they show appreciation and strengthen relationships with business partners and clients. Whether you choose small tokens or larger gifts, the selection should be made carefully to convey a personal message.