Health & Care
Eyewear Insurance
glasses insurance tax-deductible
Brillenversicherung steuerlich absetzbar: Your Path to Tax Savings 2025
Can you claim tax deductions for your glasses insurance? The answer is often more complex than you might think. Learn here under what conditions a deduction is possible and how you can also deduct costs for glasses and contact lenses from your taxes to reduce your financial burden.
The topic in brief and concise terms
Contributions to glasses insurance are usually not tax-deductible unless the glasses themselves are recognized as a work tool (e.g., special protective glasses).
Costs for medically necessary glasses and contact lenses can be claimed as exceptional expenses if the reasonable personal contribution (1-7% of income) is exceeded.
Glasses are only considered deductible as business expenses in exceptional cases (e.g., for work-related vision impairment or as safety glasses), not a standard computer workstation glasses.
Quick overview: The key points on tax deductibility
The tax deductibility of eyeglass insurance and visual aids depends on several factors. Contributions to eyeglass insurance are generally not deductible as they are considered personal living expenses. An exception exists if the insured glasses are recognized as a work tool, such as special safety glasses for the profession. Costs for medically necessary glasses or contact lenses can be claimed as extraordinary expenses if the individual's reasonable burden limit is exceeded. This threshold is usually between one and seven percent of the taxable income.
Claiming the cost of glasses as extraordinary expenses
You can claim the costs of your glasses, prescription sunglasses, or contact lenses as extraordinary expenses in your tax return. A doctor's prescription confirming the medical necessity is required; for replacement glasses, an eyesight test by an optician may suffice after the first prescription. It is crucial that your total medical expenses, including visual aids, exceed the threshold of reasonable burden individually calculated by the tax office. This threshold depends on your income, marital status, and the number of children, and ranges from one to seven percent of your earnings. For example, if your expenses are 800 euros and your reasonable burden is 500 euros, you can claim 300 euros to reduce your tax liability. Travel costs to the optometrist or optician can also be taken into account at 0.30 euros per kilometre or the actual costs for public transport. Information on statutory health insurance and glasses might be helpful here.
Practical example: Calculation of reasonable burden
To illustrate tax deductibility, let's consider an example. A single person without children, with an annual income of 30,000 euros, has a reasonable burden of six percent, namely 1,800 euros. If this person spends 500 euros on new glasses and 1,500 euros on other medical services in the year (totalling 2,000 euros), the costs exceed the reasonable burden by 200 euros. This amount of 200 euros can then be claimed as tax-deductible. For families with children, the percentage of the reasonable burden decreases; for more than two children, it can be as low as one percent, for instance. Therefore, it is important to collect all relevant health expenditures throughout the year.
Collect all receipts for health expenditures (doctor's bills, medication receipts, glasses purchase).
Keep the medical prescription for your visual aid carefully.
Check whether your health insurance covers part of the costs, as only non-reimbursed amounts are deductible.
Determine your total income to calculate your individual burden limit.
These steps will help you get the most out of your tax return.
Special Case of Advertising Expenses: When are Glasses a Work Tool?
Glasses are usually considered a medical aid for tax purposes, not a work tool – even if they are exclusively worn at the workplace, like computer glasses. This was confirmed by a ruling from the Federal Finance Court in 2005. However, there are two exceptions where the costs of glasses can be claimed as advertising expenses: Firstly, if the visual impairment is provably caused by the professional activity or a work accident, with a medical report to support this. Secondly, if it is a special protective eyewear that is mandatory for safety reasons, for instance in laboratories or when working with laser equipment. In these cases, the full costs can be entered as advertising expenses in Schedule N. The question of which insurances are generally deductible is complex.
Expert Knowledge: Current Judgments and Paragraphs
The tax treatment of visual aids is largely based on Paragraph 33 of the Income Tax Act (EStG), which regulates extraordinary expenses. The already mentioned judgement of the Federal Fiscal Court (BFH) from 2005 (reference number VI R 50/03) is central to the classification of VDU work glasses as not primarily professional work tools. This judgement emphasises that correcting a visual impairment is generally attributed to the private sphere. To be recognised as business expenses, the professional motivation must be clear and is often proven through expert reports. The tax authorities scrutinise this very carefully. Our expert tip: Keep detailed records and collect all evidence, especially medical certificates and invoices. In cases of uncertainty, such as the deductibility of a private dental insurance, professional assistance can be beneficial.
Key aspects for expert depth are:
Paragraph 33 EStG as the legal basis for extraordinary expenses.
The BFH judgement VI R 50/03 regarding the distinction between work tools and medical aids.
The necessity of clear evidence for professional causation in business expenses.
The reasonable burden (one to seven percent of income) is individual.
Travel costs to the doctor/optician are deductible at €0.30/km or the actual public transport costs.
These points highlight the complexity of the matter and the necessity for careful documentation.
Specific visual aids and their tax treatment
In addition to the classic everyday glasses, there are other visual aids that are relevant for tax deduction. Costs for contact lenses can be deducted as extraordinary expenses under the same conditions as glasses – a doctor's prescription is also required here. This also applies to sunglasses with vision correction. Pure fashion sunglasses without corrective lenses or coloured contact lenses without a medical purpose are not deductible. Parents can also claim the costs of children's glasses as extraordinary expenses, provided that the health insurance does not cover them and there is a medical necessity. For self-employed and freelancers, the same rules for the deductibility of visual aids apply as for employees. Comprehensive health and care insurance can help minimize unexpected costs.
Your next step towards tax optimisation with nextsure
The correct declaration of your expenses for visual aids and, if applicable, glasses insurance, can significantly reduce your tax burden. However, it requires care and knowledge of the current regulations. Take advantage of the opportunity to save up to several hundred euros annually by correctly declaring all deductible items. At nextsure, we understand that dealing with insurance and tax matters can be complex. Although we are not allowed to provide tax advice, we are happy to help you find the right insurance coverage for your needs, which may also have tax implications. A well-chosen supplementary health insurance can, for instance, help reduce personal contributions for medical necessities. Always clarify tax-related questions with your tax advisor or the relevant tax office. We are available for an individual risk analysis of your insurance situation.
Request your individual risk analysis now: Have your insurance situation reviewed free of charge and receive specific optimisation suggestions.
More useful links
Bundesfinanzministerium (BMF) provides an official letter on medical expenses in PDF format.
Bundesfinanzministerium (EStH) provides detailed information on Paragraph 33 EStG (Exceptional Burdens) in the Income Tax Manual (EStH).
Wikipedia offers a comprehensive article on exceptional burdens.
Bundesfinanzministerium (BMF) explains in a letter the provisional tax assessment with regard to pending sample proceedings in PDF format.
Bundesfinanzministerium (EStH) offers specific guidance on Paragraph 33 EStG, H 33.1 - 33.4 (Exceptional Burdens) in the Income Tax Manual.
Bundesfinanzministerium (EStH) contains guidelines on Paragraph 33 EStG, R 33.4 (Exceptional Burdens) in the Income Tax Manual.
Bundesfinanzministerium (BMF) provides an official letter on medical expenses in HTML format.
Bundesfinanzministerium (EStH) offers an older version of the Income Tax Manual on Paragraph 33 EStG (Exceptional Burdens).
Bundesfinanzministerium (LStH) contains Appendix 3, Section II in the Wage Tax Manual (LStH).
Bundesfinanzministerium (EStH) explains Paragraph 10 EStG (Special Expenses) in the Income Tax Manual.
FAQ
What are exceptional burdens related to glasses?
Exceptional burdens are unavoidable private expenses that significantly impair financial capacity. Costs for medically necessary glasses, contact lenses, or doctor-prescribed sunglasses with prescription lenses can be included if they exceed the reasonable burden threshold.
What evidence does the tax office require for the deduction of glasses costs?
You need the optician's invoice and a medical prescription that confirms the medical necessity of the visual aid. For the first-time prescription, the ophthalmologist's prescription is crucial.
Can costs for contact lenses or prescription sunglasses also be deducted?
Yes, costs for doctor-prescribed contact lenses and prescription sunglasses, like regular glasses, can be claimed as exceptional burdens, provided the conditions are met.
Is children's glasses insurance tax-deductible?
Contributions to children's glasses insurance, like those for adults, are generally not deductible. However, the cost of the child's glasses can be claimed by parents as exceptional burdens if they are medically necessary and not reimbursed by health insurance.
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 percent) that you must cover for exceptional burdens. The exact amount depends on your income, marital status, and the number of your children. Only the amount exceeding this threshold reduces your taxes.
Can I claim glasses insurance as work-related expenses if I only use the glasses for work?
No, generally not. Only if the glasses themselves are recognized as a clear work tool (e.g., specific safety glasses, but not computer glasses) could the insurance costs theoretically also be considered work-related expenses. However, deducting the insurance as work-related expenses is disputed.
