tax tagging for employees' uniforms in Europe

Question posted by Mathilde Murphy, on behalf of Enterprise Europe Network - United Kingdom in AL7

does anyone have information on individual national rules in EU countries for the declaration of "benefits in cash/kind" when an employee of a company is given a uniform for work? In the UK, all clothes have to have the logo of the company name (P11D HMRC form) otherwise the fact that an employee owns clothing from his employer is considered a benefit in kind which then has to be reported to the tax authorities. In the Netherlands, my client says that the tax tag has to be even bigger than in the UK, affecting the design and look of the uniform.
My client needs to find out if the tax administrations of EU countries have set up similar systems or the legal requirements for employees to claim they received this. any similar experience from exporters in this community?