Employers based in the European Union/European Economic Area (EEA) or Switzerland sending employees on assignment to Austria must appoint a document maintenance and information agent by January 1, 2017, according to a new law. For staffing assignments, appointing an agent is optional.

Employers can appoint an assigned employee who is in Austria during the entire project or a lawyer, notary or tax consultant based in Austria as the agent.

Employers must disclose the appointed agent and the document storage location at the beginning of every project, or at the latest with the first KIAB/ZKO filing that has a validity period on or after January 1, 2017.