Income Tax - Should gifts from the employer be reported?
Verified 17 April 2023 - Legal and Administrative Information Directorate (Prime Minister)
2022
You do not have to declare a gift received in 2022 if that gift meets the following 2 conditions:
- It has been offered for a specific event (e.g. the birth of a child)
- It is not directly related to your professional activity
The gift can take one of the following forms:
- Gift in kind
- Gift Certificate
- Voucher
The value of the gift received per event must not exceed €171.
Please note
for Christmas, the exemption ceiling applies per employee and per child.
2023
You do not have to declare a gift received in 2023 if that gift meets the following 2 conditions:
- It has been offered for a specific event (e.g. the birth of a child)
- It is not directly related to your professional activity
The gift can take one of the following forms:
- Gift in kind
- Gift Certificate
- Voucher
The value of the gift received per event must not exceed €183.
Please note
for Christmas, the exemption ceiling applies per employee and per child.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
- Income Tax Return (Paper)
Form
- 2023 Online Income Tax Return 2022
Online service
- Taxes: access your Special Space
Online service
- 2023 Simulator: 2022 Income Tax
Simulator
- 2023 Practice Brochure - 2022 Income Tax ReturnMinistry of Finance