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Income tax: do you have to report employer gifts?

Verified 17 décembre 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Gift received in 2020

No, provided that this gift is for a particular event (e.g. the birth of a child) and not directly related to your professional activity.

The gift may take one of the following forms: gift in kind, gift certificate or gift voucher.

Gift value received per event must not exceed €169..

In exceptional cases, the maximum shall be doubled to €343 for vouchers issued by 31 December 2020.

  Please note : for Christmas, the exemption limit applies per employee and per child.

Gift received in 2021

No, provided that this gift is for a particular event (e.g. the birth of a child) and not directly related to your professional activity.

The gift may take one of the following forms: gift in kind, gift certificate or gift voucher.

Gift value received per event must not exceed €171..

  Please note : for Christmas, the exemption limit applies per employee and per child.