Switzerland's rule for tax-free employee gifts just changed. As of 1 January 2026, the federal threshold that determines when a gift in kind stays outside AHV/AVS social security contributions and off the Swiss salary certificate has moved from CHF 500 to CHF 600, but the mechanic behind it has also changed in a way that matters more than the bigger number: it's now a single annual total per employee, not a per-occasion allowance. Here's exactly how the new rule works, how it compares to the old one, and where cantonal rules do (and don't) come into it.
The new CHF 600 annual limit
Under Randziffer (margin number) 2157 of the Wegleitung über den massgebenden Lohn (WML), issued by the Federal Social Insurance Office (BSV), gifts in kind given to an employee remain exempt from AHV/AVS contributions and don't need to be reported on the salary certificate (Lohnausweis/certificat de salaire), provided their total value doesn't exceed CHF 600 per calendar year, per employee. For 2026, this figure was aligned with the identical rule in the official Wegleitung zum Ausfüllen des Lohnausweises, the salary certificate guide published jointly by the Federal Tax Administration (ESTV) and the Swiss Tax Conference (SSK), so the AHV and tax treatment now match exactly.
That sounds like a simple increase from the old CHF 500 threshold, but the mechanic underneath it is materially stricter for anyone gifting more than once a year:
- Until the end of 2025: the limit was CHF 500, applied per occasion. Christmas, a service anniversary, a wedding, the birth of a child, and similar occasions could each draw on their own separate CHF 500 allowance. An employer gifting for three occasions in a year effectively had up to CHF 1,500 in tax-free room.
- As of 2026: the limit is CHF 600, but it's a single annual aggregate across all occasions combined. Every gift in kind given to that employee during the calendar year, regardless of how many occasions triggered it, is added together and measured against the same CHF 600 ceiling.
In practice, an employer who used to give a CHF 400 Christmas gift and a CHF 300 anniversary gift in the same year stayed fully exempt under the old rule (CHF 700 total, but under CHF 500 per occasion). Under the 2026 rule, that same CHF 700 in combined annual gifts exceeds the CHF 600 aggregate cap. Employers who gift multiple times a year need to track a running annual total per employee, not just check each individual gift against a per-event ceiling.
Cash is always excluded
The CHF 600 allowance applies only to gifts in kind: physical goods, not money. Cash gifts, and anything that functions as a freely cash-convertible voucher, are excluded entirely from this exemption, regardless of amount. That includes gold or silver bars given as gifts, which are treated as cash-equivalent rather than as goods. Any cash or cash-convertible gift is fully subject to AHV/AVS contributions and income tax from the first franc, with no allowance to offset it. If part of your gifting programme involves cash bonuses alongside physical items, only the physical items can ever count toward the CHF 600 threshold.
Does this vary by canton?
This is one of the most common points of confusion, so it's worth stating plainly: the CHF 600 threshold itself is uniform across all of Switzerland. It's harmonized at the federal level through the salary certificate, which every canton uses as the basis for its own tax assessment, so there's no cantonal version of the CHF 600 rule and no canton where the number is higher or lower.
What does vary by canton and municipality is the ordinary income tax rate applied to whatever ends up taxable, whether that's a cash gift or the portion of an in-kind gift that exceeds CHF 600. Cantons like Zug or Schwyz apply significantly lower ordinary tax rates than cantons like Geneva or Vaud, so the actual tax bill on a taxable gift can differ a lot depending on where the employee is resident. That's standard cantonal rate variation that applies to income generally, not a gift-specific rule, and it only comes into play once a gift has already failed to qualify for the CHF 600 exemption.
12 gift ideas within the limit
Because CHF 600 is an annual total rather than a per-gift budget, most individual gifts should sit comfortably below it, especially if you're planning to gift more than once during the year. The 12 products below range from CHF 4 to CHF 40 per unit, giving plenty of room to combine a few items across the year while staying inside the annual ceiling.
1. Hoodie – The Rex: the flagship piece
A heavyweight 280 gsm organic cotton hoodie that employees actually wear, and one of the most popular gifting items in the catalogue, using up only a fraction of the CHF 600 annual allowance.
- Material: 90% organic cotton, 10% polyester.
- Branding: embroidery, print, or patches.
- Order: MOQ 100 · from CHF40.09/unit.
2. RollTop Backpack: the everyday bag
A water-resistant backpack with a laptop compartment that quickly becomes someone's everyday bag, without coming close to the annual ceiling on its own.
- Material: GRS-certified recycled PU, water-resistant.
- Branding: print or embroidery.
- Order: MOQ 25 · from CHF24.57/unit.
3. Noise-Cancelling Headphones: the premium pick
The highest-value single pick on this list, and still comfortably below the CHF 600 annual limit even paired with a second smaller gift later in the year.
- Material: recycled ABS, ANC + ENC, foldable.
- Branding: digital print or doming.
- Order: MOQ 50 · from CHF24.46/unit.
4. Bamboo Tea Bottle: the natural choice
A bamboo exterior over a durable stainless steel interior, a warmer-looking alternative to an all-metal bottle, priced well inside the annual allowance.
- Material: stainless steel, bamboo.
- Branding: laser engraving or print.
- Order: MOQ 50 · from CHF18.70/unit.
5. Wireless Powerbank: useful everyday tech
A magnetic wireless powerbank in recycled ABS plastic, genuinely useful for any commute or business trip, and easy to combine with other gifts across the year.
- Material: recycled ABS plastic.
- Branding: pad print or digital print.
- Order: MOQ 50 · from CHF18.39/unit.
6. Recycled Steel Bottle: everyday hydration
Vacuum insulation in recycled stainless steel, a gift that gets used and seen every day, and leaves most of the CHF 600 annual budget untouched.
- Material: recycled stainless steel.
- Branding: laser engraving or print.
- Order: MOQ 50 · from CHF11.00/unit.
View the Recycled Steel Bottle →
7. Baseball Cap: the everyday accessory
An affordable, highly visible accessory that works all year round and stacks easily with other small gifts within the same annual ceiling.
- Material: 100% cotton.
- Branding: embroidery.
- Order: MOQ 100 · from CHF8.34/unit.
8. Espresso Mug: the desk essential
A proper espresso cup for the coffee obsessives on the team, a small gift that still gets used daily and barely dents the annual allowance.
- Material: ceramic.
- Branding: debossed or printed logo.
- Order: MOQ 108 · from CHF8.44/unit.
9. Premium Tote Bag: the lightweight carry
A heavyweight cotton tote with a premium feel, everyday enough to actually get used, and comfortably inside a single occasion's share of the CHF 600 total.
- Material: 270gsm cotton.
- Branding: print or custom straps.
- Order: MOQ 100 · from CHF6.44/unit.
10. Knitted Scarf: the cosy extra
A high perceived-value item for a winter or year-end gift, priced well inside the annual ceiling even alongside another gift earlier in the year.
- Material: 80% viscose, 20% polyester.
- Branding: woven label.
- Order: MOQ 100 · from CHF7.66/unit.
11. A5 Notebook: FSC-certified paper
An A5 hardcover with elastic closure and ribbon marker, practical with a traceable material story, and one of the lowest-cost items on this list.
- Material: FSC-certified paper, PU cover.
- Branding: debossing or print on the cover.
- Order: MOQ 100 · from CHF4.58/unit.
12. Sports Socks: the safe favourite
Sunday's most-ordered item, a small, unexpected gift that always lands well, and leaves almost the entire CHF 600 annual allowance untouched.
- Material: 80% cotton, 17% polyamide, 3% elastane.
- Branding: knitted-in logo zones.
- Order: MOQ 100 · from CHF4.00/unit.
What about client gifts?
Gifts to clients or business partners aren't covered by the CHF 600 employee rule at all. Switzerland has no fixed franc threshold for client gifts. Instead, deductibility turns on the general "geschäftsmässig begründet" (business-justified) principle: the gift must serve to establish, maintain, or improve a business relationship, and must be reasonable and proportionate to the size and activity of the business giving it. Tax authorities pay particular attention to gifts that look like they personally benefit a shareholder rather than serve a genuine business purpose, so proportionality and documentation both matter.
There's a separate, distinct rule for VAT (MWST) purposes: a threshold of CHF 500 per recipient per calendar year. Below that amount, no self-supply VAT taxation applies and the business retains full input VAT deduction on the gift. Above it, the input VAT deduction must be corrected. Genuine promotional items and samples used to generate taxable turnover are excluded from this CHF 500 cap entirely, meaning there's no limit and full VAT deduction stays available for those.
For the full detailed breakdown, read our German-language guide (Steuerfreie Mitarbeitergeschenke in der Schweiz) or French-language guide (Cadeaux d'entreprise exonérés en Suisse).
Common mistakes
- Still applying the old CHF 500/occasion rule. That rule ended on 31 December 2025. As of 2026, every gift in kind given to an employee during the year counts toward a single CHF 600 annual total, not a fresh CHF 500 allowance per occasion.
- Assuming the CHF 600 threshold itself varies by canton. It doesn't. The threshold is uniform nationwide via the federal salary certificate. Only the ordinary tax rate applied to any amount that ends up taxable varies by canton and municipality.
- Giving a cash-convertible gift card. A voucher or card that can be freely converted to cash is treated as cash, not as a gift in kind, and is fully subject to AHV contributions and income tax regardless of its value.
Note: this article is a general explainer, not tax advice. Thresholds and rules can change — confirm how they apply to your business with your accountant, Treuhänder, or payroll provider.
This guide is part of our complete country-by-country series. See Employee Gift Tax Rules by Country: The Complete 2026 Guide for all 43 countries.
Order gifts for your team
Every product above is fully customisable with your branding and available in business order quantities. Browse the full range in the Sunday catalogue to put together a gifting programme that stays comfortably within Switzerland's CHF 600 annual limit.
