"We hope you're having a good time on your vacation" has a casual vibe to it. I wouldn't say overfamiliar.
It depends how well you get on. Are you on first name terms? Do you ever joke with eachother? Have you had a business meeting over a drink or something?
You should really get a feel for which one is the most appropriate based on your relationship with this person.
"We hope you're enjoying your vacation" is what I personally would say to a business partner unless we knew eachother on friendlier terms. It is cordial, but also professional sounding.
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