With the webshop we provide to all European Wieland companies - from the sales office to the manufacturing companies via the service companies – the possibility to fall back on the current assortment at any time. Individual orders are possible, but in the interests of conserving resources (packaging) and optimising costs (shipping costs) they should be avoided as far as possible. Storage, dispatch and invoicing are carried out by our long-standing advertising partner. Companies of the Wieland Group that are connected to SAP are billed directly via SAP, all other companies will receive an invoice.
Please note the tax recording obligations applicable to gifts:
- Expenses for gifts to customers and business partners must be recorded separately from other operating expenses.
- In your area of responsibility, please record all gifts issued with the amount, name, and address of the recipient in a list (see appendix).
- Send this list to giveaways@wieland.com (Renate Dosch) by 1 September of the current financial year.
- The submission of the list will trigger the taxation of the respective company in the respective calendar year in accordance with § 37 b EStG.
- In the event that the list with the recipient's name is not available for the individual gift, the business expenses deduction and the input tax deduction must be reversed for tax purposes.
- Promotional items up to a value of EUR 10 per item are not gifts and do not have to be recorded.
- Gifts are only deductible as business expenses up to a value of 35 euros per business year and recipient.
- The respective tax regulations of the country apply to the subsidiaries.