Data Privacy Statement
1. Name and Contact Details of the accountable
AuditJurTax GmbH Steuerberatungsgesellschaft
Fürstenrieder Str. 263, 81377 München
Tel.: +49 89 5468250
Fax: +49 89 54682550
Altweger Rechtsanwaltsgesellschaft mbH
Fürstenrieder Str. 263
Tel.: +49 89 54682590
Fax +49 89 54682594
Name and Contact Details of Data Protection Supervisor
Auditjurtax GmbH, Datenschutz, Fürstenrieder Str. 263, 81377 München
2. Scope of application
When viewing the website Auditjurtax.com, data is automatically sent to the server of this website by the browser in use, which is then stored for a limited period in a logfile. Until it is automatically deleted, the following information is saved without any input by the user:
- The IP-Address of the terminal device of the user,
- Date and time of access by the user,
- Name and URL of the webpage viewed by the user,
- Website, form which access is gained to the website of our office (so called referrer-URL),
- Browser and operating system of the user’s terminal device as well as the name of the used access-provider.
The processing of this personal data is justified in Art. 6 I 1 lt. f) GDPR. The office has an interest in the use of this data to:
- Build up the connection to the website of the office quickly,
- Enable a user-friendly utilization of this website,
- Realise and ensure the security and stability of the systems,
- Simplify and improve the administration of the website.
The processing of data does explicitly not have the purpose of gaining insights of the person using this website.
3. Transfer of data
Personal data is passed on to third parties if:
- If the affected person has given consent according to Art. 6 I 1 lt. a) GDPR,
- The transfer of data is required for the assertion, exertion or defence of legal rights according to Art. 6 I 1 lt. f) GDPR and there is no reason for the assumption that the affected person has a predominant interest in the non-proliferation of their data,
- There is a legal obligation for the data transfer according to Art. 6 I 1 lt. c) GDPR, and/or
- This is necessary for the fulfilment of a contractual relationship with the affected person according to Art. 6 I 1 lt. b) GDPR.
In other cases, personal data is not transferred to third parties.
This website uses so called cookies. These are small data packages that are exchanged between the server of the office-website and user´s browser. Cookies are saved by the used devices when the website is viewed (PC, notebook, tablet, smartphone, etc.). They can not inflict any harm on the used devices in this respect. They especially do not contain any viruses or other malware. In the cookies information is stored that arises in coherence with the specific terminal device used. By no means can the office gain immediate information on the personal identity of the user.
Cookies are mostly accepted due to the initial setting of a browser. The browser settings can be changed so that cookies are not accepted by the terminal device, or that there is a respective notice for the user before a new cookie is created. It is however to be pointed out, that some functions of this website could possibly not be used in the best possible way when cookies are deactivated.
The application of cookies has the function of making the use of promotional offers of the office more comfortable. For example, with the aid of session cookies it is possible to reconstruct if a user has already visited individual pages of this website. After closing the website, these session-cookies are automatically deleted.
To improve the user-friendliness temporary cookies are applied. They are temporarily saved on the device of the user. When the website is viewed again, it is automatically recognised that the user has visited the website before and which settings or input were given, in order to avoid the necessity to repeat these steps.
Cookies are also applied for statistical purposes and to analyse possible improvements of offers. These cookies make it possible to recognise if a user has viewed the website before when it is visited automatically. After a respectively determined time these cookies are deleted automatically.
The data processed by the cookies for the mentioned purposes for the office are justified according to Art. 6 I 1 lt. f) GDPR.
5. Analytical services for websites, tracking
On our website we use the website-analysing service for websites by 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 that are saved on your computer and enable an analysis of the use of the website by you. The information created by the cookie on your use of this website are generally sent to a Google server in the USA and saved there.
The legal basis for the use of analysis tools is Art. 6 I 1 lt. f) GDPR. The website analysis is a justified interest of our office and has the purpose of acquiring statistical data on the use of our website in order to make an ongoing improvement of our website and offers of services possible.
6. Your rights as an affected person
As far as your data is processed due to your visit to our website, as an “affected person” within the meaning of the GDPR you have the following rights:
You may demand to know from us whether we process your personal data. You have no right to information, if the issuance of the information in demand would infringe the confidentiality obligation according to § 83 StBerG or if the information must be kept secret due to other reasons, especially if a third party has a justified predominant right. Deviating from this there may be an obligation to provide information, especially in consideration of your rights predominating the interest of secrecy due to imminent damages. The right to information is also excluded if the data is only saved due to legal obligations regarding storage periods, or if the data exclusively serves the purpose of data protection or data protection control as far as providing the information would result in a disproportionately high amount of work and the processing for other purposes by suitable technical or organisational measures is barred. As far as the right to information is not excluded in your case and your personal data is processed by us you may demand the following information from us:
- The purpose of use,
- Categories of the personal information about you used,
- Recipients or categories of recipients to whom the personal data about you is revealed, especially recipients in other countries,
- If possible the planned duration in which your data is saved, or if this is not possible the criteria for the determination of this duration,
- The existence of a right to amendment, deletion or limitation of the process of your personal data or a right of objection against this process,
- The existence of a right of appeal at a controlling authority for data protection,
- As far as the personal data was not collected from you as the affected person, the available information about the origin of the data,
- Possibly the existence of an automated decision-finding including profiling and meaningful information about the involved logic as well as the consequences and intended ramifications of automated decision-findings,
- Possibly, in case of transfer to a recipient in a third country, as far as there is no order from the EU-Commission about the adequacy of the degree of protection according to Art. 45 III GDPR, information about suitable guaranties according to Art. 46 II GDPR are provided for the protection of personal data by statute.
6.2 Amendment and completion
As far as you notice any incorrect personal data about you, you may demand immediate correction of this data. For incomplete personal data regarding yourself you may demand completion.
You have a right to deletion (“right to be forgotten”) as far as the processing is not required for the exercise of the right of free speech, the right to information or the fulfilment of a legal obligation or the exercise of an objective that lies in public interest and one of the following causes is fulfilled:
- The personal data is no longer need for the purposes for which it was processes.
- The justification basic for the process was solely your consent which you have withdrawn.
- You have entered an objection against the processing of your personal data that we made public.
- You have entered objection against the processing of your personal data that we have not made public and there are no justified predominant reasons for the process.
- Your personal data was processed unjustified.
- The deletion of your personal data is required for the fulfilment of a legal obligation that we are liable to.
There is no claim to deletion in case of rightful non-automatized data processing, due to the special form of storage if the deletion is not possible or only possible with an unproportionate work effort and your interest in the deletion is minor. In this case a restriction of processing is implemented instead of the deletion.
6.4 Restriction of processing
You may demand a restriction of processing your data if one of the following reasons is given:
- You deny the accuracy of the personal data. The restriction can be demanded for the duration that allows us to verify the accuracy if the data.
- The processing is illegitimate, and you demand restriction of processing instead of deletion of your personal data.
- Your personal data is no longer required by us for processing, however, you require it for the assertion, exertion or protection of claims.
- You have entered objection according to Art. 21 I GDPR. The restriction of processing can be demanded as long as it is uncertain, if our justified reasons predominate your reasons.
Restriction of processing means the personal data is only processed with your consent, or for the assertion, exertion or protection of claims, or for the protection of another natural person or corporate entity, or due to reasons of an important public interest. Before we overturn the restriction, we have an obligation to inform you of this.
6.5 Data portability
You have a right to data portability, as far as the process is based on your consent (Art. 6 I 1 lt. a) or Art. 9 II a) GDPR) or a contract in which you are a contractual party and the process takes place with the aid of automatized procedures. The right to data portability in this case contains the following rights, as far as the rights and liberties of other persons are not affected: You may demand to receive the personal data that you have provided for us in a structured, established and machine-readable format. You have the right to transfer the data to another accountable party without our obstruction. As far as it is technically possible, you may demand that we transfer your personal data directly to another accountable party.
As far as the processing is based on Art. 6 I 1 e) GDPR (task is carried out in the public interest
or in the exercise of official authority) or Art. 6 I 1 f) GDPR (legitimate interests pursued by the
controller or by a third party), you have the right to enter objection against the processing of your personal data, due to reasons that result from your specific situation. This also applies for a profiling based on Art. 6 I 1 e) or f) GDPR. After exercising the right to objection, we will not continue to process your data, unless we can verify compelling reasons for the processing worthy of protection, that predominate your interests, rights or liberties or the process has the purpose of assertion, exertion or protection of claims.
You may enter objection against the processing of personal data regarding you for the purpose of direct advertisement anytime. This also applies for a profiling that correlates with such direct advertisement. After making use of the right to objection, we will not continue to process your personal data for the purpose of direct advertising.
6.7 Revocation of consent
If you have the opinion that the data processing regarding personal data concerning you is illegitimate, you can issue a complaint at a controlling authority for data protection that is responsible for the location of your stay or location of your workplace or the location of the alleged violation.