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Travel management: recording of transport allowance and business trips with a private component

As of January 1, 2026, the tax framework for the payment of fictitious travel expenses (travel expenses without actual receipt) for business trips has changed. The adjustments have been implemented and the recording of transport subsidies will be possible again from Friday, April 10, 2026. In the case of business trips with a private share, the days off must now also be recorded.

Transport allowance for business trips from 2026

As of January 1, 2026, the tax framework for the payment of fictitious travel expenses (travel expenses without actual receipt) for business trips has changed. The transport allowance for travel from January 1, 2026 onwards is therefore subject to income tax, in return fictitious travel expenses can be assessed exempt from wage tax, see Fahrtkostenersatzverordnung.. The adjustments have been implemented and the recording of transport subsidies will be possible again from Friday, April 10, 2026.

Employees with travel expenses, whose transport allowance for 2026 has already been applied for but not yet settled, will be contacted directly by the travel management.

If an employee has a public transport ticket that was at least partially financed by the TU (KlimaTicket), this replacement may only be applied to amounts whose route is not covered by it. For the maximum amount exempt from income tax per calendar year, the Travel Expenses Reimbursement Ordinance applies. (As of 2026: Wage tax-free maximum amount is capped at the cost of the KlimaTicket Austria Classic.) The prerequisite for the payment of the transport subsidy is that the travel costs have not already been reimbursed by another internal or external body.

Recognition of the transport subsidy when using a means of mass transport

With the expense type "BZÖS" you enter the kilometers for each route length (the shortest distance) separately. For traceability, upload the route planner to SAP Services. In order to claim the higher transport subsidy, a valid public transport ticket (e.g. a KlimaTicket) must be uploaded as proof. At the same time, you use the expense type "FIMA" to record the fictitious costs for the cheapest means of mass transport for the same route and upload a screenshot from the Internet for the 2nd class train journey, flexible standard ticket, as proof.

The system calculates the total amount of the transport subsidy, the amount of the fictitious ticket becomes exempt from wage tax, and the amount in excess is paid out subject to wage tax.

Attention: In the case of marginal employment relationships, the payment of amounts subject to wage tax can lead to the obligation to take out full insurance.

Documentation “Erfassung Beförderungszuschuss für Reisen ab 1.1.2026” (german only)

Recording of the transport subsidy, without proof of use of a means of mass transport

As before, you enter this transport subsidy with the expense type "BEPK". This will continue to be paid out tax-free, as the amount does not exceed the cost of a fictitious ticket.

Business trips with a private component

If the business trip is extended or interrupted by vacation, days off or a weekend, these days must be added as an additional destination from now on. In order to minimise repeated queries by the travel management, the examination of travel expense reports is to be accelerated by this additional information.

For this purpose, a new info field and an additional button "Private days (holidays, weekends, days off)" will be introduced. In this area, all private days must be recorded. In addition, detailed information with specific dates is required in the comment field, which clearly shows which days are used for business and which for private purposes. 

Documentation  „Verbindung Dienst- und Privatreise“ (german only)