When material goods are not the answer the experience often is. A weekend away. A masterclass in something he is interested in. Tickets to something memorable. A dining experience at a restaurant he has wanted to try. These gifts create memories and breaks from routine rather than adding more objects. Someone who has everything probably already has the things he needs so the gift should offer something he cannot buy for himself. Experiences are the gifts that matter because of what they allow him to do and where they take him.