Tax authorities restrict eyewear deductions for entrepreneurs

Tax authorities continue to maintain strict boundaries regarding what entrepreneurs can claim as deductible business expenses. A recurring point of contention involves the purchase of corrective eyewear.

While employers can claim costs for providing corrective lenses to employees as part of occupational health and safety requirements, tax authorities do not currently allow sole proprietors to deduct the cost of eyewear intended to protect their own vision. This includes cases where professionals, such as physiotherapists, argue that their work requires significant computer use for medical documentation and administrative tasks, necessitating blue-light filtering glasses. Despite these arguments, taxpayers continue to seek individual tax interpretations to challenge this stance.