The Christmas season is not only an opportunity to show gratitude and appreciation, but also a time when gifts for business partners are often exchanged. But especially in a professional context, such gestures can raise complex legal and tax issues. In Germany, Austria and Switzerland, there are specific regulations that companies and business partners must observe. A look at the regulations in the DACH region shows how to act legally safely.

Germany: Strict rules, clear boundaries

In Germany, the handling of gifts is regulated by the Criminal Code (StGB), tax law and internal company guidelines.

1. Corruption legislation
– According to Section 299 of the StGB, bribery in commercial transactions is prohibited. A gift could be considered an impermissible granting of an advantage if it is used to influence the recipient.
– Public officials are subject to particularly strict regulations (Section 331 ff. of the StGB). The following applies here: Even small gifts can be problematic.

2. Tax aspects
– Deductibility: Gifts to business partners are tax deductible up to an amount of 35 euros per person per year (Section 4 Paragraph 5 No. 1 EStG).
– Flat rate tax: The donor can pay the flat rate tax so that the recipient is not taxed (Section 37b EStG).

3. Compliance guidelines
Many companies set their own value limits, often between 20 and 50 euros. Larger gifts must be documented or approved.

Austria: Generosity in moderation

In Austria, too, corruption laws, tax law and company guidelines regulate the handling of gifts.

1. Corruption legislation
– According to Section 304 of the Criminal Code, it is not permitted to grant public officials advantages that could influence their impartiality.
– Strict requirements also apply in the business sector (UWG, Section 10): Gifts must not be aimed at influencing decisions.

2. Tax aspects
– Gifts to business partners can be claimed for tax purposes as long as they are clearly business-related.
– As in Germany, there are value limits, but these are not set by law but by the tax authorities.

3. Company guidelines
Internal guidelines often determine whether and to what extent gifts are permitted. Strict compliance rules apply particularly in regulated industries such as the pharmaceutical industry.

Switzerland: Restrained practices

In Switzerland, corruption legislation plays just as important a role as tax law and industry standards.

1. Corruption legislation
– According to Art. 322 of the Criminal Code, both bribing public officials and granting benefits in the private sector are punishable. The rules apply here in a similar way to those in Germany.
– The Unfair Competition Act (Art. 4) prohibits unfair competition, which can also include gifts that lead to improper influence.

2. Tax aspects
– Gifts to business partners are deductible as business expenses if they are appropriate and business-related.
– Unlike in Germany, there are no fixed value limits, but luxury gifts should be avoided.

3. Cultural peculiarities
In Switzerland, a cautious approach to gifts is expected. Small gestures of appreciation are accepted, but large gifts are rare.

Practical tips for legally compliant Christmas gifts

1. Observe value limits: In all three countries, gifts worth 20 to 50 euros are generally not critical.

2. Observe compliance: Find out about your business partner’s internal company guidelines.

3. Documentation: Record which gifts you have given, especially if they are more valuable gifts.

4. Purpose and occasion: Gifts should not be directly linked to a business decision, but should be seen as a general sign of appreciation.

5. Individuality instead of luxury: Personal, symbolic gifts such as a high-quality calendar or regional specialties are unproblematic and often more effective than expensive presents.

Conclusion
Christmas gifts for business partners can be a valuable gesture to strengthen relationships and express gratitude. However, it is important to observe the legal framework in Germany, Austria and Switzerland. Transparency, moderation and an awareness of compliance rules ensure that your gifts are perceived positively – and remain legally sound. This is how you can end the year successfully in the spirit of cooperation.