Deducting Glasses Tax in Germany 2026: A Guide for Self-Employed and GmbH Directors

„Can I deduct my glasses from my taxes?“ This is one of the most frequent questions self-employed founders and GmbH directors ask us. The short answer: usually no. The longer answer has three exceptions that genuinely save tax, and one hidden-profit-distribution trap that hits GmbH directors hard.

In short

• Ordinary prescription glasses are private, even if you wear them all day at work. No business expense, no Werbungskosten (settled BFH case law).
• Three exceptions count as business expenses: safety glasses, screen-work glasses with a doctor's certificate under § 6 ArbMedVV, and the resulting VAT deduction on both.
• Once the glasses qualify, you reclaim the VAT through your return, e.g. €95 on a €595 gross pair.
• Under €800 net you write the glasses off immediately as a low-value asset (GWG); above that, depreciate over the useful life.
• GmbH directors: without complete ArbMedVV documentation, glasses paid by the GmbH become a hidden profit distribution (vGA) and cost you twice.
• The clean route inside a GmbH is reimbursement after an occupational health exam (guideline G37): tax- and social-security-free, no vGA.
• If no category fits, only § 33 EStG (extraordinary burden) remains, and the reasonable personal burden usually eats the deduction.

The base rule: corrective glasses are private

In a series of rulings, Germany's Federal Tax Court (BFH) has confirmed that ordinary prescription glasses are a private expense. Even if you wear them eight hours a day at your desk. This applies equally to the self-employed (no business expense) and to employees (no Werbungskosten deduction).

The reasoning: vision is a bodily function, not a job requirement. You also use the glasses for reading, driving and watching films; the business causation is missing. For background on this distinction, see Business vs. Employee Expenses in Germany 2026.

Three exceptions that count as business expenses

There are exactly three constellations in which glasses count for tax. The decisive test is always the same: would you ever wear these glasses privately? If the answer is no, you are on solid ground.

The table below shows what applies to the self-employed and to a GmbH, and when you also reclaim the VAT:

1. Safety glasses

Welding goggles, lab eyewear, UV protection for outdoor trades: anything specifically designed to protect against job-specific hazards is 100 % deductible. You wouldn't wear them privately. Under €800 net per pair, you write them off in the year of purchase as a low-value asset (GWG). See GWG Threshold 2026 for the mechanics.

2. Screen-work glasses (Bildschirmarbeitsplatzbrille)

Here it gets interesting, and complicated. Screen-work glasses (sometimes called „computer glasses“) have lenses tuned to monitor distance. They do not replace your everyday glasses; you buy them in addition.

For the Finanzamt to accept them as a business expense, you need three pieces of paper:

• An eye doctor's certificate confirming the medical need for screen-work eyewear under § 6 ArbMedVV
• A prescription restricted to screen work, not a general-use prescription
• An optician's invoice that names „Bildschirmarbeitsplatzbrille“ as the purpose

If all three are clean, you book the cost as a work tool (Arbeitsmittel). Above €800 net, depreciate it over the standard useful life.

To be honest: the Finanzamt applies its strictest standard to the self-employed, because glasses always look privately usable too. Without the ArbMedVV certificate and a prescription that expressly covers only screen work, the deduction regularly collapses. That certificate is exactly the line between a recognised work tool and a private medical aid.

3. Reclaim the VAT on business glasses

What most founders miss: once the glasses qualify as a business expense, you can also reclaim the VAT. A €595 gross pair of screen glasses (€500 net + €95 VAT) gives you €95 back through your VAT return. Mechanics: Input VAT Deduction in Germany 2026.

GmbH directors: beware of hidden profit distribution

If you let your GmbH pay for your glasses without the ArbMedVV requirements being fully documented, the Finanzamt will reclassify the spend as a hidden profit distribution (vGA). The GmbH loses the deduction and you pay private capital-gains tax on the amount. Double-taxed.

Safely deductible inside a GmbH is only:

• Safety eyewear (unambiguously job-related, no private use)
• Screen-work glasses with complete ArbMedVV documentation
• Eyewear for employees under occupational health rules

Read more on the vGA trap in Hidden Profit Distribution (vGA) 2026, and what a GmbH can deduct in general in GmbH Business Expenses 2026.

The clean route: reimbursement after an occupational health exam (G37)

If you are an employed managing director of your GmbH, there is a way to avoid the vGA entirely. If an occupational health exam under DGUV guideline G37 „Screen workstations“ finds that special eyewear is needed, the GmbH as employer is obliged to provide the screen glasses. That reimbursement is then not a benefit in kind but an occupational-safety measure: free of tax and social security, and the GmbH books it fully as a business expense.

The process in three steps:

• Arrange the exam with a company doctor or occupational health practice under G37
• Have it documented in writing that ordinary glasses do not suffice at monitor distance
• Invoice the GmbH and reimburse the cost of the necessary special eyewear

That turns a vGA risk into a perfectly normal, deductible expense. Important: the company doctor must genuinely declare the glasses necessary; a courtesy note will not hold.

If nothing fits: extraordinary burden (außergewöhnliche Belastung)

If your glasses are purely medical and don't fall into any of the three categories above, the only route is § 33 EStG: extraordinary burdens on your personal tax return. The catch: you have to clear the reasonable personal burden threshold first, which is 1 to 7 % of your income depending on family status (§ 33 (3) EStG).

Since the BFH ruling of 19 January 2017 (VI R 75/14) the calculation is staged: each rate applies only to the income portion inside its band. For a single founder with €60,000 in profit, that is roughly €3,535 of personal burden you carry before anything is deductible. A pair of glasses costing a few hundred euros never clears that threshold on its own. For most self-employed people the glasses bill simply doesn't get there, unless other large medical costs land in the same year.

Bookkeeping example: how to record screen glasses

Case: A web designer on EÜR cash-basis accounting buys €595 gross screen glasses (€500 net, €95 VAT) with a doctor's certificate under ArbMedVV.

• Book as a low-value asset (GWG), immediate write-off
• Reclaim €95 VAT in the VAT return for the month of purchase
• Deduct €500 as a business expense in the EÜR (GWG expenses line)

Keep the certificate, prescription and invoice for at least 8 years; see GmbH Record Retention 2026, which applies analogously to sole traders.

Frequently asked questions about glasses and tax

Can I deduct varifocal glasses? No. Varifocals correct a general vision problem and are therefore private, no matter how much you use them for work. Only a separate screen-work pair with a certificate counts.

Are contact lenses deductible for the self-employed? No, for the same reason as glasses: they replace your everyday vision. Only job-specific protective lenses would be conceivable, but in practice that is the rare exception.

How much can a GmbH reimburse tax-free for screen glasses? As much as the necessary special eyewear costs, provided the occupational health exam (G37) finds it required. What is reimbursed is the medically necessary version, not a designer frame.

Do I really need a doctor's certificate for screen glasses? Yes. Without a certificate under § 6 ArbMedVV and a prescription limited to screen work, the Finanzamt will not recognise the cost as a business expense.

Are prescription sunglasses deductible? No. They are usable universally in everyday life and therefore private, even if you mostly work outdoors.

Bottom line

Glasses can be deducted, but only when they are job-specific and you can prove it. Safety eyewear: easy. Screen glasses: doable with a doctor's certificate. Standard prescription: private. Inside a GmbH the bar is higher because any ambiguity creates a vGA risk.

Norman maps receipts like a screen-glasses invoice straight to the right account, pulls the VAT automatically and files your EÜR or GmbH tax return directly from your bookkeeping. Try Norman for free.