The health and safety legislation requires employers to ensure that the work does not endanger the safety and health of their employees. They must therefore provide their employees with sunglasses when necessary.
Yes, this is possible, but under certain conditions. After all, an occupational health facility always falls under the work costs scheme (WKR) and this is subject to the targeted exemption. There is therefore a targeted exemption for health and safety provisions that does not affect your free space under the work costs scheme. However, the Working Conditions facility must then comply with the following: terms comply.
It is always advisable to discuss the sunglasses allowance with the tax authorities or contact your tax advisor to check in your specific situation whether the sunglasses can be reimbursed tax-free and whether the sunglasses allowance is deductible for your employer.