Field help:
(2018)
Gifts
Enter here the non-deductible and thedeductible expenses for gifts.
Gifts to business associates: Gifts are deductible as business expenses, provided that the expenses per person and year do not exceed 35 euros. The amount of 35 euros applies to entrepreneurs subject to sales tax without sales tax, and to entrepreneurs not subject to sales tax (small entrepreneurs, doctors) including sales tax. Costs for labeling the gift as an advertising medium are included when determining the limit, but not shipping and packaging costs.
The 35-euro limit is not an allowance, but a free limit: So if the costs exceed the amount of 35 euros per person, they are not deductible in total as business expenses. These non-deductible amounts are also to be entered in this line.
Note: You must record the expenses for gifts individually and separately from the other business expenses or on a separate account book.
%PROGRAM%: The limit of 35 euros does not apply if the recipient can use the gift only in his business (R 4.10 para 2 sentence 4 EStR). Business-related gifts to own employees are fully deductible and enter.
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