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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.

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