Tax rules for corporate gifts
og firmajulegaver 2025

DKK 600 + DKK 800 = DKK 1,400
If the total amount for company gifts exceeds DKK 1,200 annually, everything must be taxed.
900 kr. + 500 kr. = 1.400 kr.
If the total amount exceeds DKK 1,200, then the company Christmas gift is not taxed, as long as it costs a maximum of DKK 900.
If the company Christmas gift has a value of no more than DKK 900, and other company gifts during the year have a value of, for example, DKK 500, then your employee only has to pay tax on the DKK 500.
As a company, you must declare the amount for tax as part of the salary, and you can deduct the entire expense as an operating expense.
Your employees must pay tax on company gifts in the form of cash and gift cards that can be exchanged for cash. That type of gift also counts as part of the DKK 1,200, which constitutes the trivial limit for employee benefits.