From Wikipedia:
Boxing Day is a holiday celebrated after Christmas Day, occurring on the second day of Christmastide (26 December). Boxing Day was once a day to donate gifts to those in need, but it has evolved to become a part of Christmas festivities, with many people choosing to shop for deals on Boxing Day. It originated in the United Kingdom and is celebrated in several Commonwealth nations.
In parts of Europe, such as several regions of Spain, the Czech Republic, Germany, Austria, Hungary, the Netherlands, Italy, Poland, Slovakia,[4] Slovenia, Croatia, Denmark, Finland, Sweden, Belgium, Norway, and the Republic of Ireland, 26 December is Saint Stephen’s Day, which is considered the second day of Christmas.
There are competing theories for the origins of the term, none of which are definitive.
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 reference the alms box placed in the narthex of Christian churches to collect donations for the poor. The tradition may come from a custom in the late Roman and early Christian era, wherein alms boxes placed in churches were used to collect special offerings tied to the Feast of Saint Stephen, which, in the Western Christian Churches, falls on the same day as Boxing Day, the second day of Christmastide. On this day, it is customary in some localities for the alms boxes to be opened and distributed to the poor.
The Oxford English Dictionary gives the earliest attestation from Britain in 1743, defining it as “the day after Christmas day”, and saying “traditionally on this day tradespeople, employees, etc., would receive presents or gratuities (a “Christmas box”) from their customers or employers.”
The term “Christmas box”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. This is mentioned in Samuel Pepys’ diary entry for 19 December 1663. This custom is linked to an older British tradition in which the servants of the wealthy were allowed the next day to visit their families since they would have had to serve their masters on Christmas Day. The employers would give each servant a box to take home containing gifts, bonuses, and sometimes leftover food. Until the late 20th century, there continued to be a tradition among many in the UK to give a Christmas gift, usually cash, to vendors, although not on Boxing Day, as many would not work on that day.
My mother alway used to joke that Boxing Day was so-named because our extended family could only manage to hold things together in harmony for Christmas Day only. Nineteen of us (10 children, 8 parents and one grandmother) were confined in a tiny holiday cottage The family fights started the day after Christmas, when the proximity became too much.