Change Of Economic Trust Professional Law, Balance Sheet Accounting Law And The 1994 Gewerbeordnung

Original Language Title: Änderung des Wirtschaftstreuhandberufsgesetzes, des Bilanzbuchhaltungsgesetzes und der Gewerbeordnung 1994

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32. Federal law be changed with the management trust profession Act, the balance sheet accounting law and the Gewerbeordnung 1994

The National Council has decided:

Article 1

Change of the management trust profession Act

The economic trust vocational Act, Federal Law Gazette I no. 58/1999, as last amended by Federal Law Gazette I no. 58/2010, is amended as follows:

1. in the table of contents will be after the entry "§ 229e transitional auditing" the entry "§ 229f transitional 2012" inserted.

2. § 14 para 1 No. 3 is:



"3. after the public order to the accountants the professional accountant at least five years full-time self-employed or employed has exerted."

3. paragraph 14 para 3:

"(3) on the duration of the activity referred to in paragraph 1 Z 3 is allowable full-time activities in accounting with a maximum duration of two years. Activities which do not reach the working time established for employees in business trust law firms, are only relatively credit."

4. paragraph 85 paragraph 2:

"(2) professional authorized are entitled to establish branch offices. A prerequisite for the establishment of a branch is the transfer of the management of the Branch Office to a person with upright profession power under this Federal Act, which has established professional in the State where the branch is located in this full-time, and excluding any fiduciary business activity on their own account of the holder of the branch are employed and has those professional permission that is required for the activities carried out in the Branch Office."

5. paragraph 85 para 5 and 6:

"(5) the exercise of fiduciary business activities in a branch office is to prohibit, if the condition referred to in paragraph 2 has been dropped by the Chamber of Auditors with notice.

(6) against an administrative decision, with the establishment of a branch or the exercise of fiduciary business activities in a branch office is prohibited, the remedy of appeal is entitled to. The appeal the Governor shall decide."

6 paragraph 151 paragraph 2:

"Voter representatives must belong to at least per four representatives of each business trust profession and at least three in a different constituency than the electoral district of Vienna (2) the Board of Directors."

7 paragraph 163 paragraph 2:

"(2) full members of the Chamber of Auditors are those that are authorized by appointment or recognition to the independent practice of a business trust profession."

8 paragraph 164 para 1:

"164. (1) the regular membership begins with the day of the order or recognition and ends on the day of expiry of the permission to the independent practice of a business trust profession."

9 paragraph 227:

"§ 227. (1) this federal law 1 July 1999 into force.

(2) sections 153, 155 para. 2 and 173 apply with July 1, 1999.

(3) I no. 84/2005 apply the provisions of the Federal Act Federal Law Gazette 1 September 2005.

(4) I no. 161/2006 the provisions of article 2 of the Federal Act Federal Law Gazette into force on January 1, 2007.

(5) changes the table of contents in accordance with article 66 No. 1 of the Federal Act Federal Law Gazette I no. 135/2009 and the article 68, paragraph 1 Z 2, 68 paragraph 8, 107, 108 together with heading, 110 including heading, 173 para 1 sentence 1, 173 para 3 Z 3, 173 para 4 No. of 3 and 173 paragraph 4 Z 3a, as well as 173 paragraph 6 7 set in the version of Federal Law Gazette I no. 135/2009 apply with January 1, 2010.

(6) § 10, section 99 para 1 Nos. 4 and 5 and article 158 para 1 subpara 2 and paragraph 2 as amended by Federal Law Gazette I no. 58/2010 with expiration of the day of the announcement of this federal law, but not before 1st August 2010 into force.

I no. 32/2012 apply (7) the provisions of article 1 of the Federal Act Federal Law Gazette with 1st 2013."

10. after section 229e 229f the following paragraph with heading shall be inserted:

"Transitional arrangements 2012

229f. are mandates that not to be can occupied, as a result of leaving the profession of independent accountants and accountants from the Chamber of Auditors after 31 December 2012 in accordance with the paragraphs 207 and 215 to occupy up to a renewed Constitution of the Association following elections in the Chamber day not to."

11 paragraph 231 para 3:

"(3) the services referred to in paragraph 1 are to provide under the professional title of the Branch State of the service provider. The occupation is in the official language of the State of establishment to conduct that no confusion with the job titles listed in this federal law are possible."

Article 2

Change of Accounting Accounting Act

The balance sheet accounting Act, Federal Law Gazette I no. 161/2006, as last amended by Federal Law Gazette I no. 58/2010, is amended as follows:

1. paragraph 1 paragraph 2:

"(2) as far as this federal law does not explicitly something else is arranged, the provisions of the commercial code are 1994, BGBl. No. 194, on the balance sheet accounting professions does not apply."

2. paragraph 2 paragraph 1:

"§ 2 (1) is entitled to the independent exercise of the profession accountant's reserved to perform following activities:"



1 pagatorische accounting (business accounting) including the payroll and the creation of account balances for enterprises and the revenue and expenditure account in the sense of § 4 para 3 of the income tax Act 1988, Federal Law Gazette No. 400/1988, 2. concluding books (creation of balance sheets) according to commercial law or other legislation within the framework by § 221 para 1 in conjunction with § 221 para 4, 6 and 7 of the company law book , dRGBl. S 219/1897 fixed characteristics, 3. advising in matters of employee tax assessment and the drafting and submission of declaration to the employee tax assessment to the tax authorities of the Confederation as Messenger electronically, excluding any representation, 4. the representation in tax and levy criminal proceedings for federal, State and municipal taxes, excluding the representation before the tax authorities of the Federation, the independent Administrative Senates, the independent financial Senate, and the Supreme Administrative Court , 5. the documents electronically to the tax authorities of the Federal Government, as well as the places of redemption requests, 6 the representation including of statements in matters of turnover tax returns and recapitulative statements, as well as the Declaration on the use of credits (section 214 of the federal tax code, Federal Law Gazette No. 194/1961), 7 the representation including of statements in matters of the payroll and wage-related taxes ", as well as the representation in the framework of the joint examination of all wage-related taxes, but not the representation in the appeal proceedings and 8 the costing-based accounting (cost estimate)."

3. paragraph 3 section 2:

"(2) that are entitled to the independent exercise of the profession accountant in addition entitled to perform following activities:"



"1. all advice services in the context of the scope of the permission referred to in paragraph 1, 2. all activities pursuant to § 32 of the GewO 1994, BGBl. No. 194, and 3. the representation and distribution of statements concerning the current VAT reservations including the recapitulative statements and the documents electronically."

4. paragraph 4 section 1:

"4. (1) the to the independent exercise of the profession of personal shipping computers authorized is without prejudice to the rights of the accountant reserved to perform following activities:"



"1. the payroll, 2. representation including of statements in Affairs of the payroll and wage-related taxes, but not the representation within the framework of the joint examination of all wage-related taxes and not the representation in the appeal proceedings and 3. advising in matters of employee tax assessment and the drafting and submission of declaration to the employee tax assessment to the tax authorities of the Confederation as Messenger electronically, excluding any representation."

5. § 7 para 2 No. 1 is:

"(2) a further condition for the public order as"



1 accountant is the successfully dropped specialist exam for chartered accountant,"6 § 10 section 6 is eliminated.

7 paragraph 51:

"51st (1) has the authority to issue a certificate for the public order.

(2) accountant, accountant and personal shipping computers are to be entered in the register to the Joint Commission."

8 paragraph 54:

'54. (1) for companies shall apply, as far as in this main piece nothing more is intended to apply to companies trade regulations of 1994, BGBl. No. 194.

(2) general recognition of Accountants companies requires a completed property and liability insurance in accordance with § 10 anyway,."

9. the section 2 of the 3 main section (paragraphs 55 to 61) is omitted and the 3rd section is labeled "part 2."

10 paragraph 67:

"§ 67. recognised companies are officio enter to register in which with the Joint Commission."

11 paragraph 4 deleted § 68.

12 paragraph 70:

"Accountants and staff shipping calculator may not call section 70 (1)"Chartered accountant".


(2) female professional authorized are entitled to carry out these job titles in her female form in article 1, paragraph 1."

13 paragraph 74:

"§ 74. professional authorized are entitled to consult other self-employed professionals for individual specific and usual tasks by contract."

14 paragraph 75:

"§ 75. justified professional are entitled, self-employed or employed to pursue other activities."

15 paragraph 78 para 2:

"(2) the admission of the suspension is to show the Joint Commission in writing without delay. The Joint Commission is committed automatically and immediately to inform the entrance and the termination of the suspension the relevant chambers of Commerce."

16 paragraph 82:

"article 82. The Joint Commission has automatically and promptly notify any suspension or revocation of their the respective Chambers of Commerce."

17 paragraph 86 section 2:

"(2) before withdrawal of recognition, the Joint Commission has to urge the company to eliminate a circumstance justifying the revocation within a period of six months, immediately in the cases of § 54 paragraph 2."

18 paragraph 87:

"§ 87. approved companies are officio due to expiry of the permission of to delete the register of the Joint Commission."

19 paragraph 88:

"§ 88. For the continuation of the Office of a deceased person entitled the provisions of §§ 41 to 45 of the trade regulations apply 1994, BGBl. No. 194, with the proviso that the Joint Commission is the authorities."

20 § 89 paragraph 1 No. 2 is:



"2. a professional designation in accordance with article 70, paragraph 1 unauthorized use or" 21 is article 90:

"§ 90th professional authorized subject to the exercise and rules in addition to the provisions of the regulation in accordance with § 69 in accordance with section 69 of the GewO 1994, BGBl. No. 194 relies incorrectly on an authorization granted to him, the disciplinary provisions of the 2nd part of the management trust professional Act, BGBl. are a chartered accountant in the professional traffic compared with the tax authorities of the Federation I no. 158/1999, apply by analogy to." The Joint Commission is responsible for this."

22 paragraph 96:

"§ Are 96. accountants, accounting companies, personal shipping computers and staff clearing companies and chartered accountant and accountant societies members of Chambers of Commerce and their professional associations."

23 paragraph 97:

"97. (1) this federal law with 1 January 2007 into force.

(2) article 59, paragraph 1 subpara 2 and section 59 paragraph 7 as amended by Federal Law Gazette I no. 135/2009 apply with January 1, 2010.

(3) article 9 and article 80, paragraph 1 Nos. 4 and 5 in the version of Federal Law Gazette I no. 58/2010 contact with expiration of the day of the announcement of this federal law, but not before August 1, 2010 in force.

(4) section 98 in the version of Federal Law Gazette I 32/2012 occurs no. with expiration of the day of the announcement in the Federal Law Gazette in force. "§ 1 para 2, § 2 para 1, § 4 para 1, § 7 para. 2 Z 1, § 10 par. 6, § 51, § 54, § 67, § 68 para 4, § 70, § 74, § 75, § 78 para 2, § 82, § 86 para. 2, § 87, § 88, article 89, paragraph 1 Z 2, article 90, section 91 paragraph 7, section 96 and section 100 paragraph 3 as amended by Federal Law Gazette I no. 32/2012 apply with 1 January 2013."

24 paragraph 98:

"98. (1) commercial accountants are accountants and personal shipping computers from 1 January 2013 onwards in the meaning of this federal law and are subject to the provisions of this Federal Act." The trade authorities are obliged to provide the Joint Commission all documents and data of commercial accountant until December 31, 2012.

(2) an independent accountant are chartered accountant within the meaning of this federal law as of 1 January 2013 and are subject to the provisions of this Federal Act. The Chamber of Auditors is obliged to provide the Joint Commission all documents and data of an independent accountant until December 31, 2012.

(3) acquired entitlements "Independent bookkeeper" and "Accountant" on the admission to the examination of the subjects remain tax advisors after December 31, 2012.

(4) on 31 December 2012 pending registration request by balance sheet accountants to the examination for tax advisors about the still not has been adjudicated, are according to the regulations of economic trust vocational Act, Federal Law Gazette I no. 58/1999, as amended by Federal Law Gazette I no. 58/2010, to assess.

(5) in the examination proceedings for tax advisors standing accountants and independent accountants are entitled to continue these legal regulations of the management trust profession act under the prior to December 31, 2012.

(6) the trade authorities have the necessary deletions of commercial accountant, officio to undertake personal shipping computers and accountants from the commercial register until 31 December 2012 and to contact the Joint Commission."

25 paragraph 100 para 3:

"(3) the services referred to in paragraph 1 are to provide under the professional title of the Branch State of the service provider. The occupation is in the official language of the State of establishment to conduct that no confusion with the job titles listed in this federal law are possible."

Article 3

Change of the Gewerbeordnung 1994

The Gewerbeordnung 1994 - GewO 1994 (WV), BGBl. No. 194, last amended by Federal Law Gazette I no. 144/2011 and the by-laws Federal Law Gazette I no. 6/2012, is amended as follows:

1. According to § 148 the following section 148a and heading shall be inserted:

"Dental technician

section 148a. Persons, to the exercise of the craft of dental technicians (§ 94 Z 81) are eligible and the dental technician master test is successfully completed, are entitled to carry out in the case in behalf of the dentist in the part of the manufacturing process, to undertake the repair or the inclusion of a removable denture impressions and necessary Bissnahmen in the mouth of the people and the necessary and fitting works on this tooth replacement. These works are carried out in the ordination of the contracting dentist."

50 the following paragraph is added to § 2. 382:

"(50) section 148a in the version of Federal Law Gazette I 32/2012 occurs no. with expiration of the day of the announcement in the Federal Law Gazette in force."

Fischer

Faymann