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

„Can I deduct my glasses from my taxes?“ — 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.

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

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.

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.

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. For a single founder with €60,000 in profit, the first ~€4,200 of medical costs are on you before anything is deductible. For most self-employed people, the glasses bill simply doesn't get there.

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.

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.