(2021) Claim tax relief for VDU glasses?

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. 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. As 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 20.07.2005, VI R 50/03).

• The costs 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, taking into account the reasonable burden.

However, for employees who regularly work at 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).