all sorted —
Christmas hampers, Dutch payroll tax (WKR) and VAT
For employers in the Netherlands, this is often the first practical question when ordering Christmas hampers: what can be given tax-free, and how does VAT work? Here are the rules in plain English, with a worked example.
The work-related costs scheme (WKR)
Tax-free giving within the allowance
A Christmas hamper for employees counts as wages in kind under Dutch law. If you designate it as final-levy wages (eindheffingsloon) under the work-related costs scheme, it stays tax-free as long as it — together with your other allowances and benefits — fits within the tax-free allowance (vrije ruimte).
In 2026 the tax-free allowance is 2% over the first €400,000 of your fiscal wage bill and 1.18% over everything above that.
If you exceed the allowance, you as the employer pay a final levy of 80% on the excess. It doesn't affect your employees.
Note: the WKR counts amounts including VAT, while our prices are shown excluding VAT.
The VAT
Deductible up to €227 per recipient
The VAT on Christmas hampers and corporate gifts is deductible as long as you spend no more than €227 excluding VAT per recipient per year on benefits and gifts combined (the Dutch BUA rules).
It's an all-or-nothing threshold: go over €227 for someone, and the entire VAT deduction for that recipient lapses — not just the part above the threshold.
All our boxes stay well below that threshold, so with a single box the VAT is normally deductible.
We charge 21% VAT on a box that contains alcohol and 9% VAT on a box without.
The threshold applies per recipient per financial year — all gifts to the same person that year added together.
a quick calculation —
Worked example
Say your fiscal wage bill is €500,000 and you give 25 colleagues an Ooievaar Box at €50 (excl. VAT).
- Free margin: 2% × €400,000 + 1.18% × €100,000 = €9,180
- Hampers with alcohol (21% VAT): 25 × €60.50 incl. VAT = €1,512.50
- Without alcohol (9% VAT): 25 × €54.50 incl. VAT = €1,362.50
Conclusion: that fits comfortably within the allowance — tax-free for you and your colleagues, and the VAT is deductible (well below the €227 threshold per person).
This page was put together with care (reference date: 2026, based on information from the Dutch Tax Administration), but it is not tax advice. The exact outcome depends on your situation and on what else you reimburse from the allowance — when in doubt, consult your accountant.