Brillenversicherung steuerlich absetzbar: Your path to tax savings 2025
4 Jun 2025
10
Minutes
Katrin Straub
CEO at nextsure
Can you claim the costs of your glasses insurance as a tax deduction? The answer is often more complex than expected. 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 eyewear insurance are typically not tax-deductible, unless the glasses themselves are recognized as work equipment (e.g., special safety glasses).
Costs for medically necessary glasses and contact lenses can be claimed as extraordinary burdens if the reasonable personal contribution (1-7% of income) is exceeded.
Glasses are only considered a deductible expense in exceptional cases (e.g., for work-related vision impairment or as safety glasses), but not for regular computer workplace glasses.
Quick overview: The most important aspects of tax deductibility
The tax deductibility of eyeglass insurance and visual aids depends on several factors. Premiums for eyeglass insurance are generally not deductible because they are considered private living expenses. An exception exists if the insured glasses are recognized as work equipment, such as special protective glasses for the profession. Costs for medically necessary glasses or contact lenses can be claimed as extraordinary expenses if the individual threshold for reasonable burden is exceeded. This threshold typically ranges between one and seven percent of taxable income.
Claiming glasses costs as extraordinary expenses
The costs for your glasses, prescription sunglasses, or contact lenses can be claimed as extraordinary burdens in your tax return. A medical prescription certifying the medical necessity is required; for subsequent pairs of glasses, a vision test by the optician may suffice after the initial certificate. It is crucial that your total expenditures on medical expenses, including visual aids, exceed the individual threshold deemed reasonable by the tax office. This limit depends on your income, marital status, and the number of children you have, and ranges from one to seven percent of your income. For instance, if your expenses total 800 euros and your reasonable burden is 500 euros, you can deduct 300 euros from your taxes. Travel costs to the ophthalmologist or optician can also be considered at 0.30 euros per kilometre or the actual costs of public transport. Information on statutory health insurance and glasses can be helpful here.
Practical example: Calculation of the reasonable burden
To clarify 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 per cent, amounting to 1,800 euros. If this person spends 500 euros on new glasses and 1,500 euros on other medical services during the year (a total of 2,000 euros), the costs exceed the reasonable burden by 200 euros. This amount of 200 euros can then be claimed as a tax deduction. For families with children, the percentage of the reasonable burden decreases; for example, with more than two children, it can be as low as one per cent. It is therefore important to collect all relevant healthcare expenses over the year.
Collect all receipts for healthcare expenses (doctor’s bills, medication invoices, purchases of glasses).
Keep your doctor's prescription for visual aids safe.
Check whether your health insurance covers part of the costs, as only non-reimbursed amounts are deductible.
Determine your total income amount to calculate your individual threshold for burden.
These steps will help you get the most out of your tax return.
Special case of advertising expenses: When are glasses considered a work tool?
In tax terms, glasses are generally considered a medical aid rather than a work tool – even if they are worn exclusively at the workplace, such as computer glasses. This was confirmed by a ruling of the Federal Finance Court in 2005. However, there are two exceptions where the costs of glasses can be deducted as work-related expenses: Firstly, if the visual impairment is demonstrably caused by professional activities or a work accident and a medical certificate confirms this. Secondly, if it is a special protective eyewear that is strictly necessary for safety reasons, for example, in laboratories or when working with laser devices. In these cases, the full costs can be entered as work-related expenses in form N. The question of which insurances are generally deductible is complex.
Glasses Insurance: Detailed Tax Treatment
The contributions to a standalone glasses insurance policy are normally not tax-deductible, as they are classified as private living expenses. An exception may exist if the glasses covered by the insurance meet the criteria for work-related expenses (see previous section). This means that if your safety glasses or glasses needed due to an occupational illness are insured, theoretically the insurance contributions could also be claimed as work-related expenses. However, some sources, like the tax aid association VLH, indicate that even glasses insurance for work-related deductible glasses is not deductible. Given these differing views, individual assessment and possibly consultation are advisable. For most private glasses insurances that cover damage or loss of everyday glasses, a tax deduction is excluded. It is advisable to scrutinize the conditions of various glasses insurance policies.
Expert knowledge: Current judgments and paragraphs
The tax treatment of visual aids is primarily based on Paragraph 33 of the Income Tax Act (EStG), which governs extraordinary expenses. The previously mentioned ruling by the Federal Finance Court (BFH) from 2005 (reference number VI R 50/03) is central to the classification of computer workstation glasses as not primarily a work-related tool. This ruling emphasises that the correction of visual impairment is generally attributed to the private sphere. For recognition as business expenses, the professional motivation must be clearly proven, often through expert reports. The tax authorities scrutinise this very closely. Our expert tip: Keep detailed records and gather all evidence, especially medical certificates and invoices. In case of uncertainties, such as the deductibility of a private dental insurance policy, professional assistance may be prudent.
Key aspects for expert depth include:
Paragraph 33 EStG as the legal basis for extraordinary expenses.
The BFH ruling VI R 50/03 for distinguishing work-related tools from medical aids.
The necessity of clear evidence for professional causation in business expenses.
The threshold for reasonable burden (one to seven percent of income) is individual.
Travel costs to the doctor/optician are deductible at 0.30 euros/km or the actual public transport costs.
These aspects illustrate the complexity of the matter and the necessity of thorough documentation.
Specific visual aids and their tax treatment
In addition to the classic everyday glasses, there are other visual aids whose tax deductibility is relevant. Costs for contact lenses can be deducted under the same conditions as glasses as extraordinary expenses – a medical prescription is also required here. This also 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 costs for children's glasses as extraordinary expenses, provided that the health insurance does not cover them and there is a medical necessity. The same rules for the deductibility of visual aids apply to the self-employed and freelancers as to employees. Comprehensive health and nursing care insurance can help minimize unexpected costs.
Your next step towards tax optimization with nextsure
More useful links
Bundesfinanzministerium (BMF) offers an official letter on medical expenses in PDF format.
Bundesfinanzministerium (EStH) provides detailed information on Paragraph 33 EStG (Extraordinary Burdens) in the income tax manual (EStH).
Wikipedia offers a comprehensive article on extraordinary burdens.
Bundesfinanzministerium (BMF) explains in a letter the provisional tax assessment concerning pending sample proceedings in PDF format.
Bundesfinanzministerium (EStH) offers specific guidance on Paragraph 33 EStG, H 33.1 - 33.4 (Extraordinary Burdens) in the income tax manual.
Bundesfinanzministerium (EStH) contains guidelines on Paragraph 33 EStG, R 33.4 (Extraordinary 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 (Extraordinary Burdens).
Bundesfinanzministerium (LStH) contains Annex 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 extraordinary expenses related to glasses?
Exceptional burdens are private expenses that inevitably arise and significantly impact financial capacity. Costs for medically necessary glasses, contact lenses, or prescription sunglasses with corrective lenses can be included if they exceed a reasonable burden limit.
What documentation does the tax office require for claiming deductions on eyewear expenses?
You will need the optician's invoice and a medical prescription confirming the necessity of the visual aid. For an initial 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, as well as regular glasses, can be claimed as extraordinary burdens, provided the requirements are met.
Is the insurance for children's glasses tax-deductible?
The contributions to children's eyewear insurance are generally not deductible, similar to adults. However, the costs for the child's glasses themselves can be claimed by the parents as extraordinary expenses if they are medically necessary and not reimbursed by the health insurance.
What is the reasonable burden and how is it calculated?
The reasonable burden is a specific percentage of your annual income (between one and seven percent) that you must bear yourself for extraordinary burdens. The exact amount depends on your income, marital status, and the number of children you have. Only the amount that exceeds this limit has a tax-reducing effect.
Can I deduct the glasses insurance as advertising costs if I use the glasses exclusively for work?
No, generally not. Only if the glasses themselves are recognized as a distinct work tool (e.g. special safety glasses, but not computer glasses), could the insurance costs theoretically be considered as deductible professional expenses. However, the deductibility of insurance as professional expenses is controversial.
