Kugelschreiber Blacks - weiß

Matching this product - briefly explained so you can decide with confidence:

• Deducting promotional gifts for tax purposes

  10, 35, 50 and 60 euros: which limit applies for giveaway items, business associates and staff - and how to book them.

  This item is under EUR 10, which makes it a giveaway item: fully deductible, with nothing for the recipient to declare.

• May the recipient accept the gift?

  Acceptance rules for the public sector, teachers and doctors - plus shipper obligations when sending electronics.

  Under EUR 10, promotional gifts in the public sector are widely treated as low-value courtesies - the limits per recipient group are in the guide.