I do - when it is for a food delivery. If I order pizza or something, I'd tip something small to the person delivering it.

I'm from Belgium, so we do not have a tipping culture either, and in many cases it is not that needed, but always welcome (restaurants). I live in a university city, so many of the waiters are students and as having been a student in a similar position, I know that they do not tend to have money to waste so the tips are a nice extra.

In general I am happy that we do not have a strong culture around it like in the US, because then you'd have to find out how much to tip etc, which would probably be uncomfortable for me.