Corporate gifting: popular gifts for business partners 2026

Christmas is a great opportunity to thank business partners and customers for their cooperation with corporate Christmas gifts. Whether small customer gifts, exclusive client presents, or original gifts for business partners, the right choice leaves a lasting impression. For the holiday season in particular, you will find more inspiration in our Christmas gifts for customers.

Are customer gifts tax deductible?

Gifts to customers or business partners can be deducted from taxes. The condition is that the gift is given for business reasons and that no expectations toward the business partner are attached to it.

The person receiving the gift has to treat it like income. The value of the gift is recorded and taxed. Some companies that want to surprise their customers with a gift already pay a flat-rate tax of 30 percent on the purchase price to spare the recipient the taxes.

Good to know: The taxes that the company pays up front also count as a gift and are therefore legally considered a customer gift as well. If necessary, make sure not to exceed the 50 euro exemption limit for customer gifts.

If the company pays the flat-rate tax in advance, the recipient of course does not have to pay any taxes on the gift. It is best to include a note with the gift stating that the taxes have already been paid (Section 37b EStG).

If you decide to pay the flat-rate tax on a customer gift, you are obliged to do so for all customer gifts. The maximum limit for flat-rate taxation is a gift value of 10,000 euros per person per year.

Promotional items such as pens, stickers, or mugs worth less than 10 euros can be given as customer gifts tax-free. Such promotional items do not count as a non-cash benefit.

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 cards, 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 gift card

Would you like to give your customers a varied treat and let them choose for themselves? With the gift card from konfetti, you can give more than 834 individual experiences throughout Germany and Austria.

A special plant for your office

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

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 834 wine tastings that will leave a lasting impression.

A cooking class

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 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 for an outdoor experience

Adventure and pure nature! A gift card 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

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 gift card, e.g. for a massage

Give the gift of pure relaxation: a wellness gift card 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 like the cocktail kit or the cooking 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 with exquisite delicacies

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.