Bundesgesetz, mit dem das Wirtschaftstreuhandberufsgesetz 2017 geändert wird
139. Bundesgesetz, mit dem das Wirtschaftstreuhandberufsgesetz 2017 geändert wird
Der Nationalrat hat beschlossen:
Das Wirtschaftstreuhandberufsgesetz 2017, BGBl. I Nr. 137/2017, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 141/2020, wird wie folgt geändert:
1. Dem § 239a werden folgende Abs. 6 und 7 angefügt:
?(6) Die zur selbständigen Ausübung des Wirtschaftstreuhandberufes Steuerberater oder des Wirtschaftstreuhandberufes Wirtschaftsprüfer Berechtigten sind zur Beratung, Vertretung und zur Ausstellung von Bestätigungen betreffend Maßnahmen im Zusammenhang mit der Bewältigung der Covid-19-Krisensituation berechtigt.
(7) Im Rahmen der Tätigkeiten gemäß Abs. 6 ist die Haftung des Berufsberechtigten auf Fälle von Vorsatz und grober Fahrlässigkeit, im Falle grober Fahrlässigkeit mit der zehnfachen...
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