Kugelschreiber Calais White - 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.

  Above EUR 50 per recipient the tax question gets interesting: the guide explains the limit, section 37b EStG and booking.

• May the recipient accept the gift?

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

  Doctors and other regulated professions follow their own acceptance rules - worth reading before planning higher-value gifts.