Company’s presents ?

Gifts to clients must be limited to 50 € for a 100% VAT deduction.

Low content alcohols (Wine, Champagne, Martini…) are part of the deal and do benefit from this deduction.
This restriction does not apply to Restaurants, Hotels, Bars, etc., as this is considered as a professional expense and thus VAT is always deductible no matter the quantities or values of the goods purchased.