In parts of Europe, such as east Spain, (Catalonia,Valencia and the Balearic Islands[2][3]), the Czech Republic, Germany, Austria, Hungary, Netherlands, Italy, Poland, Slovakia,[4] Slovenia, Croatia, Denmark, Finland, Romania, Sweden, Belgium, Norway, Latvia and the Republic of Ireland, 26 December is Saint Stephen's Day, which is considered the second day of Christmas.

[6] The European tradition of giving money and other gifts to those in need, or in service positions, has been dated to the Middle Ages, but the exact origin is unknown; it may refer to the alms box placed in the narthex of Christian churches to collect donations for the poor.

"[9] The term "Christmas box"[10] dates back to the 17th century, and among other things meant: A present or gratuity given at Christmas: In Great Britain, usually confined to gratuities given to those who are supposed to have a vague claim upon the donor for services rendered to him as one of the general public by whom they are employed and paid, or as a customer of their legal employer; the undefined theory being that as they have done offices for this person, for which he has not directly paid them, some direct acknowledgement is becoming at Christmas.In Britain, it was a custom for tradesmen to collect "Christmas boxes" of money or presents on the first weekday after Christmas as thanks for good service throughout the year.

"[17] In the United Kingdom,[39] Canada,[40] Australia,[41] New Zealand,[42] and Trinidad and Tobago, Boxing Day is primarily known as a shopping holiday.

In the UK, it was estimated in 2009 that up to 12 million shoppers appeared at the sales (a rise of almost 20% compared to 2008, although this was also affected by the fact that the VAT was about to revert to 17.5% from 1 January, following the temporary reduction to 15%).

[43] Many retailers open very early (typically 5 am or even earlier) and offer doorbuster deals and loss leaders to draw people to their stores.

It is not uncommon for long queues to form early in the morning of 26 December, hours before the opening of shops holding the big sales, especially at big-box consumer electronics retailers.

Notably, in the recession of late 2008, a record number of retailers held early promotions because of the weak economy.

In the late 2000s, when the Canadian and United States dollars were near parity, many Canadian retailers began to hold Black Friday promotions in an effort to discourage shoppers from crossing the border to visit United States stores.

However, many British retailers began to see an opportunity to import the Black Friday tradition into the UK, not to replace Boxing Day sales, but as an addition to their overall seasonal promotions.

The change was initially facilitated, although not necessarily by design, by U.S.-owned retailers such as Amazon, and Asda (then a subsidiary of US-based Walmart).

This phenomenon was furthered by a general decline in traditional high-street shopping and a growing online marketplace, which is more international by nature.

[53][54] In 2019, a retail analysis firm estimated that there was a 9.8% drop in British store traffic on Boxing Day in comparison to 2018 (the largest year-over-year drop since 2010), citing several factors, such as the weather, the increased prominence of online shopping, uncertainties in the wake of the general election, and the growing prominence of Black Friday sales.

While several test matches had occasionally been held at the MCG around Boxing Day, it was not until 1980 that the concept was formalized by the Australian Cricket Board.

[60] In horse racing, there is the King George VI Chase at Kempton Park Racecourse in Surrey, England.

The IIHF World Junior Championship typically begins on 26 December, while the Spengler Cup also begins on 23 December in Davos, Switzerland; the Spengler Cup competition includes HC Davos, Team Canada, and other top European hockey teams.