Tax Exemption for Travel Expense Reimbursements in Temporary Staffing

Welcome clarification from the Federal Ministry of Finance regarding GPLB audits in the temporary staffing sector

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In the course of recent GPLB audits, an increasing number of clients have

approached us with related questions.

Against this backdrop, particularly in connection with the application of the exemption provision under Section 3(1)(16b) of the Income Tax Act (EStG), the Trade Association has requested the WKÖ’s specialist department to seek urgent clarification from the Federal Ministry of Finance.

To this end, a detailed and well-reasoned inquiry was drafted in consultation with the members of the Federal Committee for Personnel Service Providers and submitted to the Federal Ministry of Finance in early February 2026.

On March 10, 2026, the corresponding response to the inquiry was finally published on the BMF’s website. This response addresses tax-exempt travel expense allowances in the context of temporary staffing under the Temporary Staffing Act and thus provides an important clarification for practical application: Steuerfreie Reiseaufwandsentschädigungen bei Arbeitskräfteüberlassung nach dem Arbeitskräfteüberlassungsgesetz