Staff leasing/ staffing
Staff leasing or staffing is only possible in Germany in conjunction with a license to operate a temporary employment agency.
Staff leasing or staffing is the assignment of qualified employees under leasing conditions. Responsibility for wages, taxes and compliance with requirements passes to an external service provider. This service provider performs all administrative operations and processes, such as payroll accounting.
This business model is defined as temporary employment under German law. The service provider needs a license to operate a temporary employment agency.