The legislation on gift vouchers in Belgium

To be considered as benefits and excluded from the concept of remuneration, business gifts must satisfy certain conditions set in Belgium by SPF Finance. They are then tax-free for the employer and the employee and tax-deductible for the employer.
 

The nature of the business gif

This type of gift must be given by a company to the members of its personnel for unquestionably social purposes and not by way of remuneration for a service provided. It may take a number of different forms:

• A multi-brand gift voucher
• Coupons
• Cinema tickets
• Book vouchers
• etc.

Provided that all members of personnel enjoy the same benefit.

Conditions for gift vouchers to be granted

The legal framework regarding gift vouchers is also valid for the vouchers to be granted, and more particularly the occasions and amounts thus authorized: