Occupational health and safety laws require employers to ensure that work activities do not endanger the safety and health of their employees. They must therefore make sunglasses available to their employees when necessary.
Yes you can, but under certain conditions. A health and safety provision always falls under the work-related expenses scheme (WKR) and is subject to the targeted exemption. Health and safety provisions are therefore subject to a targeted exemption that is not at the expense of your headroom under the work-related costs scheme. The health and safety provision must meet the following conditions.
It is always advisable to discuss the sunglasses compensation with the tax authorities or contact your tax advisor to find out in your specific situation whether the sunglasses may be reimbursed untaxed and whether the sunglasses compensation is deductible for your employer.