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Business gifts: who counts as a business relation?

AO
14/11/2022
Vraag

I would like to purchase business gifts and claim them as expenses. But who counts as a business relation? I work as a freelance model and hostess with one agency (to whom I can certainly give a business gift).

Can I also give business gifts to fellow self-employed people with whom I often work on assignments?

  • And what about my agency’s customers? Hypothetical example: I invoice my agency for an assignment it has done for a customer Rituals in Brussels: can I also give a business gift to the store manager at Rituals?

  • Everything you describe seems perfectly acceptable to me.

    One of the conditions for claiming expenses is that the expense must help your business move forward. That's super vague, of course, but I think it often boils down to the story you have to tell, right?

    So if you've had a good working relationship with a fellow self-employed person and you want to reward them with a gift, I think that's fine for your accounts. Because you will probably be able to work together even more in the future, build a closer bond, a lasting relationship... That's the story, of course ;)

    Business gifts are actually "only" 50% deductible. There are exceptions to the rule that allow this to be 100%.
    This uRL states it nicely. I had the same question and found their explanation quite clear: https://www.sbb.be/nl/magazine/relatiegeschenken-fiscaal-aftrekken-50-helemaal

    As for who you can give this to: the situations you describe are definitely applicable :)

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