Employer free space (vrije ruimte): 2.00 % of the first €400,000 of payroll and 1.18 % above. Small personal gifts (kleine geschenkenregeling) up to €25 stay outside the WKR if there is a personal occasion.
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
Client gifts (relatiegeschenken) are deductible up to €227 per recipient per year. Above €227, the full amount is non-deductible. Keep a per-recipient log; the cap is per gift / per recipient / per year, not per invoice.
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Designate the value to the WKR vrije ruimte — exempt up to your remaining free space; otherwise 80 % final levy on the excess.
Not tax advice — see the country page for the full rule and sources.
Read the country guide →Primary sources
Frequently asked
Christmas is not a personal occasion under the rule — the recipient must be the focus of the event. Holiday gifts are designated to the vrije ruimte instead.
2.00 % × €400,000 + 1.18 % × €600,000 = €15,080 of free space for 2026.
Yes, the €25 cap is including VAT.
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