SteuerGo FAQs

(2023) Claiming prescription glasses for screen work as business expenses?

As we age, a "normal" pair of glasses with distance and near vision sections becomes unsuitable for computer work, as the intermediate distance to the screen is not adequately covered. For this, there are special work glasses with two different dioptres, where the upper part considers the distance to the screen and the lower part the distance to the keyboard. Since these glasses do not include a distance vision section, they are not suitable as everyday glasses. The question is whether the costs of computer glasses can be deducted as work-related expenses.

• Unfortunately, no. The Federal Fiscal Court has ruled that computer work glasses are not work equipment, but a medical aid. Since the glasses are used to correct visual impairment and thus remedy a physical defect, the costs are considered part of private life and are therefore not tax-deductible. This applies even if the remedy of the defect is also in the professional interest. The costs cannot be deducted as work-related expenses even if the glasses are worn exclusively at the workplace. It also does not matter that the glasses are "not suitable as ordinary corrective glasses" according to a medical certificate (BFH ruling of 20.7.2005, VI R 50/03).

• Expenses for computer work glasses can be deducted as work-related expenses if the visual impairment is due to a typical occupational disease or a work accident. Otherwise, the costs for the glasses can always be deducted as extraordinary expenses according to § 33 EStG - however, subject to the deductible burden.

However, for employees who regularly work on a PC and need special computer work glasses, the employer must cover the costs due to occupational health and safety regulations. This is stipulated in § 6 of the Screen Work Regulation and § 3 para. 3 of the Occupational Health and Safety Act. For the employer, the costs are deductible as business expenses, and for the employee, there is no taxable benefit in kind (R 19.3 para. 2 no. 2 LStR).

If the employer covers the costs, the tax authorities have set a hurdle: The deduction of business expenses by the employer and the tax exemption for the employee are only to be granted if the necessity of the visual aid is certified by an ophthalmologist and this medical prescription is issued before the purchase of the glasses.

Reason: Only an ophthalmologist is considered a "qualified person" according to § 6 para. 1 of the Screen Work Regulation, not an optician. This means that there is no legal obligation for the employer to cover the costs of special visual aids if only an optician certifies the necessity (SenFin. Berlin of 28.9.2009, III B-S 2332-10/2008).

Recently, the Federal Ministry of Finance announced that the provision or subsidy for computer work glasses is not tax and social security-free according to § 3 no. 34 EStG if the conditions of R 19.3 para. 2 no. 2 Income Tax Guidelines are not met (BMF letter of 20.4.2021, BStBl 2021 I p. 700, para. 34). The tax exemption in § 3 no. 34 EStG only applies to behavioural prevention services (prevention courses certified by health insurance companies) and company health promotion services provided by employers that meet the requirements of § 20b and the GKV Prevention Guide in terms of purpose, target orientation, and quality. Since the guide does not include entitlements to computer glasses, the tax exemption under § 3 no. 34 EStG is also excluded.

However, regardless of § 3 no. 34 EStG, employer services for company health promotion are fully tax and social security-free if they are provided in the predominantly own business interest. This includes, among other things, "computer work glasses on medical prescription to ensure sufficient vision in the distance ranges of the computer workstation. If there is no medical prescription, § 3 no. 34 EStG does not apply" (BMF letter of 20.4.2021, BStBl 2021 I p. 700, para. 37).

Conclusion: An employer's subsidy can remain tax-free if the condition "medical prescription" is met.