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At KMPG UK I believe we were required to use 2 or 3 (can’t remember which) vacation days then. And the rest the firm gives as a paid holiday.
I know KPMG Netherlands is optional for time off during that period - and if you do, it’s PTO.
I think (I should probably check) that Deloitte U.K. force you to take the period between Christmas and NYE off as PTO so you need to save 3 days of your holiday for it. However they do usually give you ‘Deloitte Day’ which is a day off just before Christmas as a free day off.