Capital
Brussels
Currency
Euro
Languages
Dutch, French, German
Population size
11.6M
Average Monthly Salary
€3000
EU
Since 1958
Region
Western-Europe
Gift Giving Norms
Subtle, modest corporate gifts common
Major Corporate Gift Days
Christmas, New Year
Customs Complexity
Low
VAT - Standard Rate
21%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
In Belgium, items provided to employees can be non-taxable if deemed necessary for the job or if they meet certain social/tax exemption criteria. Otherwise, they may be considered taxable benefits in kind (voordelen van alle aard / avantages de toute nature).
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Work-Related (Generally Non-Taxable)
Necessary Tools or Uniforms: Apparel or equipment required for an employee’s role typically does not count as a taxable benefit.
Company-Branded Items: If the merchandise (e.g., apparel, water bottles, notebooks) is clearly linked to work and displays a visible company logo, it can often be regarded as work-related.
Social Benefits & Occasional Gifts
Some low-value, occasional gifts (e.g., year-end, Saint Nicholas, or retirement gifts) may be exempt under certain conditions and thresholds, provided they are truly occasional and not a disguised form of salary.
Gifts (Potentially Taxable Benefits)
If the items don’t qualify as work-related or exceed certain allowable amounts for occasional gifts, their value may be treated as a benefit in kind (taxable to the employee). The employer must then:
Include the Value in Payroll: The fair market value is added to the employee’s taxable income, or
Pay Employer’s Social Security/Withholding: Depending on the nature of the item and any company agreements.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility:
Business gifts can be partially or fully non-deductible depending on their nature and amount. In Belgium, representation or promotional expenses can sometimes be deducted if properly documented and modest in value, but strict rules apply.
Compliance & Anti-Bribery:
Avoid offering high-value gifts in regulated sectors without clear justification. Proper records help demonstrate transparency if audited.
1.3 Marketing Merch
Branded merchandise primarily intended as a promotional tool (e.g., giveaways at events or trade fairs) can often be booked under marketing/advertising expenses. Ensure invoices and distribution details support the promotional purpose.
2. Shipping, Customs & Duties
2.1 Shipping
No Customs Duties: As an EU member, Belgium does not impose customs duties on shipments from other EU countries.
VAT Considerations: Intra-EU transactions typically involve charging VAT at the country of origin or applying reverse-charge if both parties are VAT-registered.
2.2 Importing
Import Duties & VAT
Shipments from non-EU countries may incur customs duties above €150 plus 21% Belgian VAT on the total (value + shipping + duties).
Documentation
A commercial invoice detailing item descriptions and values is essential for customs processing.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers duties and VAT upfront.
Delivered At Place (DAP)
Leaves these costs to the recipient.
2.4 With Monday Merch
Since our warehouse is in Rotterdam, The Netherlands, no customs duties or import charges apply to goods sent elsewhere in the EU. This simplifies both costs and paperwork. Additionally, our merch consultants can advise on any applicable VAT considerations for your company.
3. Cultural & Local Etiquette
3.1 Gifting customs
Diverse Regions
Belgium has Flemish (Dutch-speaking) and Walloon (French-speaking) regions, plus a smaller German-speaking community. Tailoring language and style can be appreciated.
Practical & Moderate Gifts
Belgians typically favor functional items. Overly extravagant gifts may be deemed excessive.
Festive Seasons
Christmas (Dec 25) and New Year’s are common corporate gift-giving times. In some areas, Saint Nicholas (Dec 6) is significant for gifts, especially in Flemish culture.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
Packaging & Eco-Laws
Belgium enforces EU-wide directives on waste reduction and recycling. Minimizing packaging waste or using recyclable materials resonates well.
Ethical Sourcing
As in much of Western Europe, there’s growing interest in fair labor and environmentally friendly production.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
If shipping to home addresses, comply with GDPR requirements for personal data usage and secure handling.
Onboarding & Retention
Onboarding kits with branded, job-related items can be non-taxable if they meet the definition of work essentials or low-value gifts under Belgian rules.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Gifts
Clearly job-related items (like uniforms, branded tools) are typically non-taxable. Gifts exceeding low-value thresholds might be counted as a taxable benefit.
B2B Gifting & Marketing
Representation or promotional expenses may be deductible if documented; high-value gifts can be non-deductible.
Shipping & Customs
Within the EU: No customs duties.
Outside the EU: Duties above €150, plus 21% VAT on total.
Monday Merch Warehouse: For EU distribution, our location helps avoid customs hurdles and simplifies VAT considerations.
Cultural Considerations
Belgium’s linguistic regions (Dutch, French, German) appreciate localized or at least bilingual approaches. Practical and moderate gifts fit best.
7. Frequently Asked Questions
7.1 Questions & Answers
Do staff uniforms count as taxable income?
Usually no, if essential for the job; personal-use items could be taxed.
Are B2B gifts deductible?
Yes, gifts for genuine promotional reasons can be deductible up to certain value limits.
Cultural note on gifting?
Belgians value practicality and quality; flashy gifts can be seen as excessive.
Sources
Belgian Federal Public Service (FPS) Finance – Official info on tax and customs.
FPS Economy – Guidance on doing business, consumer law, and market regulations.
Belgian Customs – Regulations on importing goods, duties, and VAT.
Disclaimer
This guide is intended for informational purposes only. Always consult a local tax professional or the relevant authorities for the most up-to-date and accurate guidance on Belgian tax regulations and customs procedures.
