Glasses insurance tax-deductible: your route to tax savings 2025
04.06.25
5
Minutes
Katrin Straub
Managing Director at nextsure
Can you claim the cost of your glasses insurance for tax purposes? The answer is often more complex than you might think. Find out here under which conditions a deduction is possible and how you can also deduct the cost of glasses and contact lenses from your tax bill to reduce your financial burden.
The topic in brief and concise terms
Contributions to spectacle insurance are usually not tax-deductible unless the glasses themselves are recognised as work equipment (e.g. special safety glasses).
Costs for medically necessary glasses and contact lenses can be claimed as extraordinary expenses if the reasonable personal contribution (1–7% of income) is exceeded.
Glasses are only considered deductible work-related expenses in exceptional cases (e.g. for work-related visual impairment or as safety glasses), but not ordinary screen-use glasses.
Quick overview: The key things about tax deductibility
The tax deductibility of spectacle insurance and visual aids depends on several factors. Premiums for spectacle insurance are generally not tax-deductible, as they are regarded as private living expenses. An exception applies if the insured glasses are recognised as work equipment, for example specialised protective glasses for work. Costs for medically necessary glasses or contact lenses can be claimed as extraordinary expenses if the individual's reasonable threshold for financial burden is exceeded. This threshold is usually between one and seven per cent of taxable income.
Claiming the cost of glasses as extraordinary expenses
The costs of your glasses, prescription sunglasses or contact lenses can be claimed in your tax return as exceptional expenses. A medical prescription confirming the medical necessity is required; for replacement glasses, after the first certificate an optician’s measurement of visual acuity may be sufficient. What matters is that your total medical expenses, including visual aids, exceed the reasonable burden individually calculated by the tax office. This threshold depends on your income, marital status and the number of your children and is between one and seven per cent of your income. If your expenses, for example, amount to 800 euros and your reasonable burden is 500 euros, you can claim 300 euros for tax purposes. Travel costs to the eye doctor or optician can also be taken into account at 0.30 euros per kilometre or the actual cost of public transport. Information on statutory health insurance and glasses may be helpful here.
Practical example: Calculation of the reasonable burden
To illustrate deductibility, let’s look at an example. A single person without children with an annual income of 30,000 euros has a reasonable burden of six per cent, i.e. 1,800 euros. If this person spends 500 euros on a new pair of glasses and 1,500 euros on other medical services in one year (2,000 euros in total), the costs exceed the reasonable burden by 200 euros. This amount of 200 euros can then be claimed as a tax-deductible expense. For families with children, the percentage of the reasonable burden decreases; with more than two children, for example, it can be as low as one per cent. It is therefore important to collect all relevant health expenses over the course of the year.
Collect all receipts for health expenses (doctor’s invoices, medicine receipts, glasses purchase).
Keep the doctor’s prescription for your visual aid carefully.
Check whether your health insurance fund covers part of the costs, as only unreimbursed amounts are deductible.
Determine your total amount of income for calculating your individual burden threshold.
These steps help you get the most out of your tax return.
Special case: work expenses – when are glasses a work tool?
Glasses are generally considered for tax purposes to be a medical aid, not work equipment – even if they are worn exclusively at the workplace, as with screen-workplace glasses. This was confirmed by a ruling of the Federal Fiscal Court in 2005. However, there are two exceptions under which the costs of glasses can be deducted as employment expenses: firstly, if the visual impairment can be shown to have been caused by professional activity or a work accident and a medical report substantiates this. Secondly, if they are special protective glasses that are strictly required for occupational health and safety reasons, for example in a laboratory or when working with laser equipment. In these cases, the full costs can be entered as employment expenses in Annex N. The question of which insurance policies are generally deductible is complex.
Glasses insurance: the tax treatment in detail
The premiums for a standalone spectacles insurance policy are usually not tax-deductible, as they are classified as personal living expenses. An exception may apply if the spectacles covered by the insurance themselves meet the criteria for work-related expenses (see previous section). This means that if your safety glasses or glasses required because of an occupational disease are insured, the insurance premiums could, in theory, also be claimed as work-related expenses. However, some sources, such as the wage tax assistance association VLH, point out that even spectacles insurance for glasses that are deductible as work-related expenses is not tax-deductible. Given these differing views, an individual review and, where appropriate, advice is recommended. For most private spectacles insurance policies that cover damage to or loss of everyday glasses, however, a tax deduction is excluded. It is worth checking the terms and conditions of various spectacles insurance policies carefully.
Expert knowledge: Current rulings and statutes
The tax treatment of visual aids is based largely on Section 33 of the Income Tax Act (EStG), which governs extraordinary burdens. The aforementioned ruling of the Federal Fiscal Court (BFH) from 2005 (case reference VI R 50/03) is central to classifying computer workstation glasses as not primarily a work-related tool. This ruling underlines that correcting impaired vision is generally assigned to the private sphere. For recognition as income-related expenses, the professional rationale must be established beyond doubt and often supported by expert reports. The tax authorities examine this very carefully. Our expert tip: keep detailed records and collect all supporting documents, especially medical certificates and invoices. In cases of uncertainty, such as the deductibility of a private supplementary dental insurance policy, professional help can be worthwhile.
Important aspects for a deeper expert understanding are:
Section 33 of the EStG as the legal basis for extraordinary burdens.
The BFH ruling VI R 50/03 on distinguishing between work equipment and medical aids.
The need for clear evidence of a professional cause when claiming income-related expenses.
The amount of the reasonable burden (one to seven per cent of income) is individual.
Travel costs to the doctor/optician can be deducted at €0.30 per km or the actual public transport costs.
These points highlight the complexity of the subject and the need for careful documentation.
Alongside the classic everyday pair of glasses, there are other visual aids whose tax deductibility is relevant. Costs for contact lenses can be deducted as extraordinary expenses under the same conditions as glasses – a medical prescription is also required here. The same applies to prescription sunglasses. Pure fashion sunglasses without corrective lenses or coloured contact lenses without a medical purpose are not deductible. Parents can also claim the cost of children’s glasses as extraordinary expenses, provided the health insurance fund does not cover them and there is a medical necessity. The same rules on deductibility of visual aids apply to the self-employed and freelancers as to employees. Comprehensive health and care cover can help minimise unexpected costs.
Your next step towards tax optimisation with nextsure
Correctly declaring your expenses for visual aids and, where applicable, your glasses insurance can noticeably reduce your tax burden. However, this requires care and knowledge of the current regulations. Take the opportunity to save several hundred euros each year by correctly declaring all deductible items. At nextsure, we understand that dealing with insurance and tax matters can be complex. Although we are not permitted to provide tax advice, we will be happy to help you find the right insurance cover for your needs, which may also involve tax aspects. A well-chosen supplementary health insurance policy, for example, can help reduce out-of-pocket costs for medical necessities. Always clarify tax details with a tax adviser or your local tax office. We are available to carry out an individual risk analysis of your insurance situation.
Request an individual risk analysis now: have your insurance situation reviewed free of charge and receive specific optimisation suggestions.
More useful links
Federal Ministry of Finance (BMF) offers an official letter on medical expenses in PDF format.
Federal Ministry of Finance (EStH) provides detailed information in the Income Tax Handbook (EStH) on Section 33 of the Income Tax Act (exceptional burdens).
Wikipedia offers a comprehensive article on exceptional burdens.
Federal Ministry of Finance (BMF) explains the provisional tax assessment with regard to pending test cases in PDF format.
Federal Ministry of Finance (EStH) provides specific notes on Section 33 of the Income Tax Act, H 33.1 - 33.4 (exceptional burdens) in the Income Tax Handbook.
Federal Ministry of Finance (EStH) contains guidelines in the Income Tax Handbook on Section 33 of the Income Tax Act, R 33.4 (exceptional burdens).
Federal Ministry of Finance (BMF) provides an official letter on medical expenses in HTML format.
Federal Ministry of Finance (EStH) offers an older version of the Income Tax Handbook on Section 33 of the Income Tax Act (exceptional burdens).
Federal Ministry of Finance (LStH) contains Annex 3, Section II in the Wage Tax Handbook (LStH).
Federal Ministry of Finance (EStH) explains in the Income Tax Handbook Section 10 of the Income Tax Act (special expenses).
FAQ
What are exceptional expenses in relation to glasses?
Extraordinary expenses are unavoidable private expenses that significantly impair financial capacity. Costs for medically necessary glasses, contact lenses or doctor-prescribed sunglasses with prescription lenses may fall under this if they exceed the reasonable burden threshold.
What proof does the tax office require to deduct the cost of glasses?
You need the optician's invoice and a medical prescription (prescription) confirming the medical necessity of the visual aid. For the initial prescription, the ophthalmologist's prescription is decisive.
Can the costs of contact lenses or prescription sunglasses also be claimed as tax-deductible?
Yes, the costs of medically prescribed contact lenses and prescription sunglasses can also be claimed as exceptional expenses, just like ordinary glasses, provided the requirements are met.
Is children's glasses insurance tax-deductible?
The premiums for children's spectacle insurance are generally not tax-deductible, as is the case for adults. However, parents may claim the cost of the child's glasses itself as extraordinary expenses if they are medically necessary and not reimbursed by the health insurance fund.
What is the reasonable burden and how is it calculated?
The reasonable burden is a certain percentage of your annual income (between one and seven per cent) that you must cover yourself for extraordinary expenses. The exact amount depends on your income, marital status and the number of your children. Only the amount that exceeds this threshold reduces your tax liability.
Can I claim eyeglasses insurance as work-related expenses if I only use my glasses for work?
No, not usually. Only if the glasses themselves are recognised as a clear work-related item (e.g. special safety glasses, but not computer glasses), could the insurance costs theoretically also be claimed as work-related expenses. However, the deductibility of the insurance as work-related expenses is controversial.
