Legal provisions concerning the restitution of artworks and cultural objects already existed in Austria before 1998 in various phases and contexts. Detailed information on the elaboration and context of Austrian restitution legislation can be found in the publications of the Historikerkommission.

Below you can find a selection of the most important legislation since 1946. Of particular relevance even today is the Federal Law on the Declaration of Annulment of Legal Transactions and Other Legal Acts Occurring During the German Occupation of Austria (BGBl. 106/1946, Annulment Law) as a basis for the 1998 Art Restitution Act.