External reporting offices


The Whistleblower Protection Act gives persons who intend to file a whistleblower a right to choose whether to contact an internal reporting office of the company or an external reporting office of the Republic of Austria. However, the Whistleblower Protection Act also stipulates that reports to an internal office should be given preference! (11 para. 1 p.2 HSchG)

The external reporting office of the Republic of Austria is the Federal Bureau of Anti-Corruption (BAK) Reporting Office (bak.gv.at).

The BAK's reporting office has a catch-all responsibility. Priority responsibilities of other authorities or systems result from §15 II HSchG. The following authorities/reporting offices have priority:

  1. The Auditor Oversight Authority. (Information at https://www.apab.gv.at/aufsicht/whistleblower
  2. The balance sheet accounting authority. (Information at https://www.wko.at/site/bilanzbuchhaltung/das-hinweisgebersystem-der-bilanzbuchhaltungsbehoerde.html
  3. The Federal Competition Authority. (Information at https://report.whistleb.com/de/bwb)
  4. The Financial Market Authority. (Information at https://www.bkms-system.net/bkwebanon/report/clientInfo?cin=11FMA61&c=-1&language=ger
  5. The Money Laundering Reporting Office. (Information at https://www.usp.gv.at/steuern-finanzen/geldwaesche/geldwaeschemeldestelle.html
  6. The communication channels of the chambers of notaries on the basis of section 154(4) of the Notaries' Act. 
  7. The communication channels of the bar associations on the basis of § 20a Disciplinary Statute for Lawyers and Trainee Lawyers.
  8. The whistleblowing system of the Chamber of Tax Advisors and Certified Public Accountants on the basis of section 100 paras 1, 2 and 4 of the Accountancy Profession Act 2017.