The simplest Christmas greeting is:

Happy Christmas

Another popular standard greeting is:

Merry Christmas and a Happy New Year

“Merry” and “happy” have slightly different meanings. “Merry” means happy, but in a joyful and festive way. We don’t use the word very often, except in Christmas greetings, but it may be used to describe any traditional occasion involving food and drink, music and dancing.

There are numerous variations on this greeting. For example:

Merry Christmas and Best Wishes for a Happy New Year

Merry Christmas and all the best in the New Year (less formal)

Generic greetings which are suitable in a multi-faith context are:

Season’s Greetings

Holiday Greetings

Happy Holidays

They may be modified as follows:

Season’s Greetings and best wishes for the New Year

Holiday Greetings with all good wishes for the New Year

Season’s Greetings from all of us at [name of company]

There is any number of more complex greetings. Here’s a sample of some that would be suitable in a business context:

Best wishes for a happy Christmas and a prosperous New Year

Greetings of the Season and Best Wishes for the New Year

Warmest thoughts and best wishes for a wonderful Holiday and a Happy New Year

Wishing you every happiness this Holiday Season and throughout the coming year

May the peace and joy of the Holiday Season be with you throughout the coming year

All of us at [name of company] join in sending seasons greetings with all good wishes for the New Year

More specific greetings – thanks:

In warm appreciation of our association during the past year, we wish you a Merry Christmas and every success in the New Year

With thanks for our fruitful cooperation during the past year, we wish you a very Merry Christmas and look forward to continuing our joint success in the New Year

All of us at [name of company] join in saying “thank you” and wishing you a happy holiday and prosperous new year

Greetings with more of a Christian message:

May the Blessings of Christmas bring you Peace and Joy throughout the New Year

May the Joy and Peace of Christmas be with you now and throughout the New Year