Cookie banners: what Austrian law really requires
Reject must be as easy as accept, and analytics needs consent. What § 165 TKG 2021 and the GDPR require, and a checklist for your website.
2 min read

Anything on your website that is not strictly necessary may only be stored or read on a visitor’s device after consent. Rejecting must be as easy as accepting, and nothing may load before the visitor has decided.
Almost every business website has a cookie banner, and many of them do not meet the rules. Not out of bad intent, but because website builders and plug-ins load more than their owners know. This post explains what applies in Austria and how to check your own site.
Two sets of rules
In Austria, § 165 (3) of the Telecommunications Act 2021 (TKG 2021) governs whether information may be stored on or read from a device at all. That covers cookies, but also local storage and similar techniques. It is allowed without consent only if it is strictly necessary to provide a service the visitor explicitly asked for, or to transmit a communication.
What the consent must look like comes from the GDPR: freely given, specific, informed and unambiguous, and it must be as easy to withdraw as to give (Art. 4(11) and Art. 7 GDPR). As soon as personal data is processed, for example IP addresses sent to a third party, the GDPR applies as well.
What needs consent
- analytics and statistics tools, as a rule
- advertising and retargeting pixels, social media plug-ins
- embedded videos and maps from third parties, such as YouTube or Google Maps
- chat widgets and similar tools that load from external servers
No consent is needed for what the site cannot work without: a session cookie for the shopping cart or login, a cookie that stores the consent decision itself, or load balancing.
What a correct banner looks like
The European data protection authorities agreed on common positions in a task force on cookie banners in 2023. The key points:
- a “Reject” button on the first layer, just as visible as “Accept”
- no pre-ticked boxes
- no design tricks, such as a pale reject link next to a bright accept button
- “legitimate interest” is no substitute for consent here
- a way to change or withdraw the decision later, for example a link in the footer
Check your own site
- Open your website in a private browser window and do not click the banner.
- Open the developer tools (F12), tab “Network”, and reload. Every request to another domain before your decision is a candidate for a problem.
- Under “Application” → “Cookies” you see what was already stored.
- Click “Reject” and repeat: after rejecting, only necessary requests should remain.
- Compare the result with your privacy notice: everything that loads must be described there.
Frequent pitfalls
- Fonts loaded from Google’s servers transmit the visitor’s IP address. Host them on your own server instead.
- Videos and maps load as soon as the page opens. A placeholder that only loads the content after a click solves this.
- The banner says “necessary only”, but the statistics script starts anyway.
Want a second pair of eyes? Our GDPR quick check covers website, forms and cookies. See our services.

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