Tax exemption for travel expense allowances in the case of temporary employment

Welcome clarification from the Federal Ministry of Finance regarding GPLB audits in the case of temporary employment.

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As a result of current GPLB audits, an increasing number of customers have raised corresponding questions.

approached us.

Against this background, particularly in connection with the application of the exemption provision of Section 3 Paragraph 1 Item 16b of the Income Tax Act, the trade association has requested the specialist department of the Austrian Federal Economic Chamber (WKÖ) to urgently clarify the matter with the Federal Ministry of Finance.

For this purpose, a detailed and well-reasoned request was prepared in consultation with the members of the Federal Committee of Personnel Service Providers and submitted to the Federal Ministry of Finance (BMF) at the beginning of February 2026.

On March 10, 2026, the corresponding response to the inquiry was finally published on the website of the Federal Ministry of Finance (BMF). This response addresses tax-free travel expense allowances for temporary workers under the Temporary Employment Act and thus provides important clarification for practical application: Tax-free travel expense allowances for temporary workers under the Temporary Employment Act