In accordance with § 3 of the Art Restitution Act, the Art Restitution Advisory Board was established in the Federal Ministry of Education, Art and Culture, Public Service and Sport. Its membership is determined by the Federal Minister and consists of representatives of the Federal Ministry of Digital and Economic Affairs, the Federal Ministry of Justice, the Federal Ministry of Art, Culture, Public Service and Sport, and the Federal Ministry of Defence, together with experts in history and art history nominated by Universities Austria (Österreichische Universitätenkonferenz) and, in an advisory capacity, a representative of the State Attorneys (Finanzprokuratur).

The Art Restitution Advisory Board meets several times a year and adopts decision on the basis of dossiers presented by the Commission for Provenance Research, which are submitted as recommendations to the Federal Minister responsible for the respective collections. The full text of all decisions, which also contain a summary of the provenance research dossier, is published.