Here are some ideas that will help surprise and delight.

A personalized gift. Items with an individual design, such as a leather wallet with initials, an engraving on a watch or a T-shirt with a unique print, will emphasize your attention to detail.
Impressions instead of things. Organize an unusual event: a hot air balloon ride, a cooking master class or tickets to a concert of his favorite band. Such gifts leave vivid emotions.

For hobbies and interests. If he is into sports, give him a fitness tracker or sports equipment. A gadget lover will like the latest electronics, and a book fan will like a rare edition.
Handmade. Make something with your own hands: a knitted scarf, an unusual photo frame or homemade cookies in a festive package will show your care.
Symbolism of Christmas. An elegant scarf, perfume or a quality blanket with a Christmas theme are practical and atmospheric gifts.
The main thing is to give with soul. Add warm words, a card or a small note. Such a gift will definitely be memorable!