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Evenwel is elk geschenk een relatiegeschenk voor de fiscus.",{"type":62,"text":65}," ",{"type":59,"children":67},[68],{"type":62,"text":69,"bold":6},"1. De btw",{"type":59,"children":71},[72],{"type":62,"text":73},"Een eerste belangrijke opmerking met betrekking tot de recuperatie van de btw is de totale waarde van het relatiegeschenk. Een geschenk mag slechts een waarde van € 49,99 (excl. btw) hebben om de integrale aangerekende btw in mindering te mogen brengen. Wordt dit bedrag overschreden is het recht op recuperatie onherroepelijk en volledig verloren.",{"type":59,"children":75},[76],{"type":62,"text":77},"De bijdehandse ondernemer zou erover kunnen nadenken om zijn relatiegeschenk te kunnen opsplitsen. Twee (normale) flessen champagne zijn immers beter dan één magnumfles. Volgens de fiscus heeft elke zakenrelatie slechts recht op 1 geschenk.",{"type":59,"children":79},[80],{"type":62,"text":81},"De gouden regel is aldus wanneer u relatiegeschenken uitdeelt, een duidelijk register bij te houden wie welk geschenk krijgt. Zo kan u in eerste orde aantonen dat elk geschenk maximaal € 49,99 (excl. btw) kost en dat elke zakenrelatie er slechts één krijgt.",{"type":59,"children":83},[84],{"type":62,"text":85,"bold":6},"2. De invloed op het belastbaar beroepsinkomen ",{"type":59,"children":87},[88],{"type":62,"text":89},"Naast btw-recuperatie (voor de facturen onder € 50,00 (excl. btw), bestaat er eveneens de mogelijkheid om de door u gemaakte kosten in mindering te brengen van enerzijds het belastbaar beroepsinkomen (voor de eenmanszaken) of anderzijds de belastbare winst (voor de vennootschappen).",{"type":59,"children":91},[92],{"type":62,"text":93},"Hier is de standaardregel dat relatiegeschenken voor 50% fiscaal “ingebracht” kunnen worden.",{"type":59,"children":95},[96],{"type":62,"text":97},"Evenwel bestaan er enkele handige uitzonderingen dewelke 100% aftrek genieten:",{"type":99,"format":100,"children":101},"list","unordered",[102,107,111],{"type":103,"children":104},"list-item",[105],{"type":62,"text":106},"Relatiegeschenken dewelke u uitdeelt aan klanten tijdens een buitenlandse zakenreis. Hierbij is het feit dat u deze in het buitenland overhandigt van groot belang om een recht te doen ontstaan op integrale aftrek. Het feit dat u op (buitenlandse) zakenreis moet zijn is, in ieder geval, een voorwaarde waaraan voldaan moet zijn.",{"type":103,"children":108},[109],{"type":62,"text":110},"Reclameartikelen. Indien uw bedrijfsnaam opvallend en blijvend op de geschenken wordt vermeld, is er eveneens een volledige aftrek van de gemaakte kosten mogelijk.",{"type":103,"children":112},[113],{"type":62,"text":114},"Duurdere geschenken boven € 125,00. Deze kan u volledig in mindering brengen indien uw boekhouder een fiscale fiche (281.50) opstelt op naam van de verkrijger. Een elegante oplossing voor de gever, maar de ontvanger van dit geschenk zal wel belast worden op de aangegeven waarde van het geschenk. Met andere woorden is dit een mogelijkheid die fiscaal minder interessant is voor de bestemmeling van het geschenk.",{"type":59,"children":116},[117],{"type":62,"text":118},"Gelet op de vele mogelijkheden die er bestaan om deze kosten in uw boekhouding te verwerken, kan het soms aangewezen zijn voorafgaandelijk advies in te winnen alvorens (te grote) kosten te maken. 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