Bundesgesetz, mit dem das Bilanzbuchhaltungsgesetz 2014 geändert wird
138. Bundesgesetz, mit dem das Bilanzbuchhaltungsgesetz 2014 geändert wird
Der Nationalrat hat beschlossen:
Das Bilanzbuchhaltungsgesetz 2014, BGBl. I Nr. 191/2013, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 141/2020, wird wie folgt geändert:
1. Dem § 75 werden folgende Abs. 3 und 4 angefügt:
?(3) Die zur selbständigen Ausübung des Bilanzbuchhaltungsberufs Bilanzbuchhalter Berechtigten sind zur Beratung, Vertretung und zur Ausstellung von Bestätigungen betreffend Maßnahmen im Zusammenhang mit der Bewältigung der Covid-19-Krisensituation berechtigt.
(4) Im Rahmen der Tätigkeiten gemäß Abs. 3 ist die Haftung des Berufsberechtigten auf Fälle von Vorsatz und grober Fahrlässigkeit, im Falle grober Fahrlässigkeit mit der zehnfachen Mindestversicherungssumme gemäß § 10, höchstens jedoch...
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