Data protection

1. Name and contact data of the responsible person

This data protection declaration provides you with information about the processing of personal data on the website of the accountants’ offices of:

Responsible person

Dr. Sabine Engl
Steuerberatungsgesellschaft mbH
Mauerkircherstraße 20
D – 81679 Munich
Germany
T + 49 (0) 89 / 98 95 75 / 76
F + 49 (0) 89 / 98 10 22 0
info@steuerberatung-engl.de

Contact data of the data protection officer:

It is not necessary to name a data protection officer.

2. Scope and purpose of the processing of personal data

2.1 Visiting the website

If you visit the website www.steuerberatung-engl.de the internet browser which you are using will automatically send data to the server of this website and will store it for a limited period of time in a protocol file (logfile). Until they are automatically deleted, the following data will be stored without further input on the part of the visitor:

• IP address of the visitor’s terminal,
• Date and time of the visitor’s access,
• Name and URL of the page accessed by the visitor,
• Website from which the visitor has reached the website of the accountants’ offices (so-called referrer-URL),
• Browser and operating system of the visitor’s terminal and the name of the access provider used by the visitor.

The processing of these personal data is justified according to Art. 6 para. 1 clause 1 letter f) of the General Data Protection Regulation (GDPR/DSGVO). The accountants’ offices have a justifiable interest in the processing of the data for the purposes of:

• Establishing rapidly the connection to the website of the accountants’ offices,
• Enabling a user-friendly implementation of the website,
• Recognising and ensuring the safety and stability of the systems and
• Facilitating and improving the administration of the website.

We hereby state expressly that the data are not processed with the aim of gaining personal information concerning the visitor to the website.

2.2 Contact form

Visitors can use an online contact form on the website to send messages to the accountants’ offices. In order to receive a reply it will be necessary to supply at least a valid e-mail address. The person submitting the query can submit all other details on a voluntary basis. By sending the message via the contact form the visitor to the website is expressing agreement to the processing of the personal data which have been submitted. The data processing takes place exclusively for the purpose of dealing with and answering enquiries via the contact form. This occurs on the basis of the freely granted permission in accordance with Art. 6 para. 1 clause 1 letter a) GDPR/DSGVO. The personal data required for the purpose of using the contact form will be automatically deleted as soon as the enquiry has been dealt with and there are no further reasons for the continued retention of the data (e.g. subsequent commissioning of our accountants’ offices).

3. Disclosure of data

Personal data will be communicated to third persons when

• The person concerned has expressly granted permission in accordance with Art. 6 para. 1 clause 1 letter a) GDPR/DSGVO,
• The communication in accordance with Art. 6 para. 1 letter f) GDPR/DSGVO is necessary for the assertion, exercise or defence of legal rights and there is no reason to assume that the person concerned has an overriding interest in the non-communication of his or her data that is worthy of protection,
• A legal obligation to communicate the data in accordance with Art. 6 para. 1 clause 1 letter c) GDPR/DSGVO exists and/or
• This is necessary in accordance with Art. 6 para. 1 clause 1 letter. b) GDPR/DSGVO for the fulfilment of a contractual relationship with the person concerned.

In other cases, personal data will not be communicated to third persons.

4. Cookies

This website uses so-called cookies. Cookies are data packages which are exchanged between the server of the accountants’ office website and the visitor’s browser. When you visit the website they are stored by the device you are using (PC, notebook, tablet, smartphone etc.). Cookies cannot damage the devices being used as such. In particular they do not contain any viruses or other malicious software. The cookies contain information which derives in each case from the specific terminal that is being used. Under no circumstances can the accountants’ office obtain direct knowledge of the identity of the visitor to the website.

Cookies are accepted to a large extent according to the basic settings of the browser. Browser settings can be determined in such a way that the cookies are either not accepted by the devices being used, or that in each case a specific indication is given before a new cookie is set up. However, we should like to point out that deactivating cookies may mean that you are not able to make full use of all the functions of this website.

The use of cookies permits the accountants’ office to make its online offers more convenient to use. For example, session cookies provide an indication of whether the visitor has already visited specific pages of the website. The session cookies are deleted automatically when the visitor leaves the website.

Temporary cookies are used to make the website more user-friendly. They are stored on the visitor’s device for a limited period of time. If the user visits the website again it automatically recognises that he or she has already called up the website and which input and settings were used so that they need not be repeated.

The use of cookies also occurs in order to analyse the visits to the website for statistical purposes and in order to improve the services it offers. These cookies enable us to recognise in the case of returning visitors that they have already called up the website previously. These cookies are deleted automatically after a predetermined period of time.

Data processed via cookies are justified for the purposes listed above in order to support the justifiable interests of the accountants’ office in accordance with Art. 6 para. 1 clause 1 letter f) GDPR/DSGVO.

5. Analysis services for websites, tracking

On our website we use the website analysis service for websites by Google Analytics.

The legal basis for the use of the analysis tools is Art. 6 para. 1 clause 1 letter f) GDPR/DSGVO. The analysis of the website is in the justifiable interests of our accountants’ office and serves to record statistically the use of our website to enable us to make continual improvements to both the accountants’ office website and the services we offer.

Google Analytics

This website uses functions of the web analysis service Google Analytics. The provider is Google Inc., 1600 Amphitheatre Parkway Mountain View, CA 94043, USA.

Google Analytics uses so-called “cookies”. These are text files which are stored on your computer and which enable an analysis of your use of the website. The information generated by the cookie regarding your use of the website is generally transmitted to a server of Google in the USA and is stored there.

The storage of cookies by Google Analytics takes place on the basis of Art. 6 para. 1 letter f) GDPR/DSGVO. The website operator has a justifiable interest in the analysis of user behaviour in order to optimise both his website and his advertising.

IP anonymisation

We have activated the IP anonymisation function on this website. As a result, your IP address is shortened by Google within the member states of the European Union or in other contractual states of the Agreement concerning the European Economic Area. Only in exceptional cases will the full IP address be transmitted to a server of Google in the United States and then shortened there. On behalf of the operator of this website Google will use this information in order to evaluate your use of the website and to compile reports on the website activities and to provide further services relating to the use of the website and the internet on behalf of the operator of the website. The IP address transmitted by your browser within the framework of Google Analytics will not be linked to further data by Google.

Browser plug-in

You can prevent the storage of cookies by changing the settings of your browser software; nonetheless we should like to point out that in this case you may not be able to make full use of all the functions of this website. In addition you can also prevent the transmission of the data created by the cookie relating to your use of the website (including your IP address) to Google and the processing of these data by Google by clicking on the following link to download and install the browser plug-in: https://tools.google.com/dlpage/gaoptout?hl=en.

Objection to data recording

You can prevent the recording of your data by Google Analytics by clicking on the following link. This sets an opt-out cookie which prevents the recording of your data during future visits to this website: Deactivate Google Analytics
You will find more information regarding the treatment of user data by Google Analytics in the data protection statement by Google: https://support.google.com/analytics/answer/6004245?hl=en.

Commissioned data processing

We have concluded an agreement with Google regarding commissioned data processing and we apply in full the strict requirements of the German data protection authorities regarding the use of Google Analytics.

Demographic characteristics at Google Analytics

This website uses the function “demographic characteristics” at Google Analytics. This enables the compilation of reports which contain statements regarding the age, gender and interests of the visitors to the website. These data derive from interest-related advertising by Google as well as visitor data from third-party providers. The data cannot be attributed to a specific person. You can deactivate this function at any time via the display setting in your Google account or prevent the recording of your data by Google Analytics in general as indicated in the section “Objection to data recording”.

Google reCAPTCHA

We use “Google reCAPTCHA” (hereafter “reCAPTCHA”) on our websites. The provider of this service is Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA (“Google”).

By means of reCAPTCHA it is possible to check whether the data entry on our websites (e.g. in a contact form) is being carried out by a real person or an automated program. To this end reCAPTCHA analyses the behaviour of the visitor to the website by means of various characteristics. This analysis starts automatically as soon as the visitor enters the website. For the purposes of analysis reCAPTCHA evaluates various types of information (e.g. IP address, length of stay of the visitor to the website or mouse movements made by the visitor). The data recorded during the analysis are forwarded to Google.

The analysis by reCAPTCHA takes place entirely in the background. Visitors to the website are not informed that this analysis is taking place.

The data processing takes place on the basis of Art. 6 para. 1 letter f) GDPR/DSGVO. The operator of the website has a justifiable interest in protecting website offers from abusive espionage and SPAM.

You will find further information about Google reCAPTCHA and the data protection statement of Google under the following links: https://www.google.com/intl/de/policies/privacy/ and https://www.google.com/recaptcha/intro/android.html.

6. Plug-ins and tools

Google web fonts

In order to ensure the uniform presentation of the typeface, this website uses so-called web fonts which are made available by Google. When you call up our website your browser loads the necessary web fonts into the browser cache in order to display the texts and typeface correctly.

To achieve this, the browser you are using will establish contact with the servers of Google. This means that Google is made aware that our website has been called up via your IP address. The use of Google web fonts occurs in the interest of a uniform and attractive presentation of our online offers. This represents a justifiable interest as detailed in Art. 6 para. 1 letter f) GDPR/DSGVO.

If your browser does not support web fonts, your computer will use a standard font.

You will find further information about Google web fonts under https://developers.google.com/fonts/faq and the data protection statement of Google: https://www.google.com/policies/privacy/.

Google Maps

This website uses the map service of Google Maps via an API. The provider of this service is Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.

In order to use the functions of Google Maps it is necessary to store your IP address. This information is generally transmitted to a server of Google in the United States and is then stored there. The provider of this website has no influence over this data transmission.

The use of Google Maps occurs in the interests of an attractive presentation of our online offers and in order to ensure that the locations listed on our website are easy to find. This represents a justifiable interest as detailed in Art. 6 para. 1 letter f) GDPR/DSGVO.

You will find further information about the treatment of user data in the data protection statement of Google: https://www.google.de/intl/de/policies/privacy/.

7. Your rights as a person concerned

Inasmuch as your personal data are processed when you visit our website, you have the following rights as a “person concerned” as detailed in the GDPR/DSGVO:

7.1 Information

You can demand from us the information as to whether your personal data are being processed by us. No right to information exists if the disclosure of the desired information would contravene the duty of confidentiality in accordance with § 57 para. 1 StBerG or if the information must be kept secret for some other reason, in particular in view of an overriding justified interest of a third party. Apart from this, an obligation to disclose the information can exist in particular when you have an overriding interest compared with the interests of secrecy in view of a threat of possible damage. Moreover, the right of information is excluded when the data have only been stored because they may not be deleted because of legal or statutory retention periods or when they serve exclusively the purposes of data backup or data protection control, inasmuch as the provision of the information would require a disproportionately large effort and the processing for other purposes is excluded through appropriate technical and organisational measures. Inasmuch as in your case the right to information is not excluded and your personal data are processed by us, you can demand the following information from us:

• Purposes of the processing,
• Categories of personal data processed,
• Recipients or categories of recipients to whom you disclose personal data, especially recipients in other countries,
• If possible the planned duration for which personal data is stored or, if this is not possible, the criteria by which the duration of the storage is determined,
• The existence of a right to correction or deletion or restriction of the processing of your personal data or the existence of a right of objection against this processing,
• The existence of a right of complaint to a controlling authority for data protection,
• Inasmuch as the personal data were not gathered from you as the concerned person, the information that is available concerning the source of the data,
• If appropriate, the existence of an automated decision-making procedure including profiling and meaningful information about the logic involved and the extent of and desired effects of the automated decision-making procedure,
• If appropriate in the case of transmission to recipients in other countries, inasmuch as no resolution by the EU Commission regarding the adequacy of the level of protection in accordance with Art. 45 para. 3 GDPR/DSGVO is in place, information as to which appropriate guarantees in accordance with Art. 46 para. 2 GDPR/DSGVO are provided in order to protect the personal data.

7.2 Correction and completion

Should you discover that the personal data relating to you in our possession are incorrect, you can demand that we correct these erroneous data immediately. If the personal data in our possession relating to you are incomplete, you can demand that we complete them.

7.3 Deletion

You have a right to have your data deleted (“right to be forgotten”), provided that the processing is not necessary in the interests of the exercise of free speech, right to information or the fulfilment of an obligation or the exercise of a task which is in the public interest and one of the following reasons applies:

• The personal data are no longer necessary for the purpose for which they were originally processed.
• The sole basis for the justification of the processing was your permission, which you have withdrawn.
• You have registered an objection regarding the processing of your personal data which we have made public.
• You have registered a protest regarding the processing of your personal data which we have not made public and there are no overriding justifiable reasons for the processing.
• Your personal data were wrongfully processed.
• The deletion of the personal data is necessary for the fulfilment of a legal obligation to which we are subject.

No right of deletion exists when the deletion in the case of rightful and non-automated data processing is not possible due to the particular form of storage or would only be possible with an unreasonable amount of effort and your interest in the deletion is slight. In this case a restriction on processing shall take the place of deletion.

7.4 Restriction on processing

You can demand the restriction on processing your personal data if one of the following reasons applies:

• You dispute the correctness of the personal data. In this case the restriction can be demanded for the length of time necessary to enable us to check the correctness of the data.
• The processing is wrongful and you demand the restriction on the use of your personal data instead of deletion.
• Your personal data are no longer required by us for the purposes of processing, which however are needed for the assertion, exercise or defence of legal claims.
• You have registered an objection in accordance with Art. 21 para. 1 GDPR/DSGVO. The restriction on the processing can be demanded for the entire length of time during which it has not yet been determined whether our justifiable reasons override your reasons.

A restriction on the processing means that the personal data may only be processed with your permission or to assert, exercise or defend legal claims or for the protection of the rights of another natural or legal person or for reasons of an important public interest. We have an obligation to inform you before lifting the restriction.

7.5 Transferability of data

You have a right to the transferability of data, inasmuch as the processing rests on your permission (Art. 6 para. 1 clause 1 letter a) or Art. 9 para. 2 letter a) GDPR/DSGVO) or on a contract to which you are a contractual party and the processing occurs with the aid of automated processes. The right to the transferability of data includes in this case the following rights, inasmuch as the rights and liberties of other persons are not impaired by the transfer: you can demand of us that you receive the personal data which you have made available to us in a structured, usual and machine-readable format. You have the right to transfer these data to another responsible person without hindrance on our part. As far as is technically possible, you can require of us that we transmit your personal data directly to another responsible person.

7.6 Objection

Inasmuch as the processing is based on Art. 6 para. 1 clause 1 letter e) GDPR/DSGVO (exercise of a duty in the public interest or in the exercise of public authority) or on Art. 6 para. 1 clause 1 letter f) GDPR/DSGVO (justified interest of the responsible person or a third person), you have the right, for reasons resulting from your particular situation, to lodge an objection at any time to the processing of the personal data relating to you. This also applies to a profiling based on Art. 6 para. 1 clause 1 letter e) or letter f) GDPR/DSGVO. After you have exercised your right of objection we shall not process your personal data any further unless we can prove compelling reasons for that processing that are worthy of protection and that outweigh your interests, rights and liberties, or if the processing serves the enforcement, exercise or defence of legal claims.

You can lodge an objection to the processing of your personal data for the purposes of direct advertising at any time. This also applies to a profiling which is associated with direct advertising of this kind. After you have exercised your right of objection we shall not process your personal data any further for the purposes of direct advertising.

You may inform our offices of your objection by telephone, via e-mail, via telefax if appropriate or by post to the postal address of our offices as listed at the beginning of our data protection statement. No particular form is required for the objection.

7.7 Withdrawal of permission

You have the right to withdraw the permission you have granted at any time with effect for the future. The withdrawal of permission may be via e-mail, via telefax if appropriate or by post to the postal address of our offices as listed at the beginning of our data protection statement. No particular form is required for the withdrawal of permission. Your withdrawal of permission does not affect the legality of the data processing which has taken place as a result of the permission you previously granted up to the receipt of the withdrawal of permission. After receipt of your withdrawal of permission the data processing which was based exclusively on your permission will cease.

7.8 Complaint

If you are of the opinion that the processing of the personal data relating to you is unlawful, you can lodge a complaint with a controlling authority for data protection which is responsible for your place of residence or your place of work, or for the place where the alleged contravention took place.

8. Status and updating of this data protection statement

This data protection statement is valid as of 25 May 2018. We reserve the right to update the data protection statement in due course, in order to improve the data protection and/or in order to adapt it in line with changed institutional practice or case law.

9. Use of external content on our website

Within the framework of our internet presentation, pages/information with content are also used which derive from the Ernst Röbke Verlag www.erv-online.de. If you call up this website, your browser will establish a direct link to the server of the external provider. This can store your IP address for statistical purposes. These data cannot be related to a specific person. The copyright owner is responsible for the content of external pages. We therefore accept no liability for external content.