Privacy policy

Data protection and compulsory information

Responsible:

Audit Tax & Consulting Services GmbH is responsible for data collection and processing.

Voluntary information:

As a matter of principle, we only collect the data that is either legally or contractually required or necessary for the conclusion and execution of the contract or that was provided to us voluntarily on the basis of a consent. The data that we consider necessary for data collection is marked accordingly. The provision of further information is voluntary. There are no negative consequences connected with the non-supply of further data. However, in individual cases, failure to provide further data may make subsequent communication more difficult or delay it.

Data processing for the performance of the contract:

We process the personal data made available to us in accordance with Art. 6 para. 1 lit. b) DSGVO for the purpose of fulfilling the contract. This also includes the use for the purpose of a detailed examination of whether an order may be accepted at all, as well as the subsequent mandate support and the necessary quality assurance.
The data required for the fulfilment of the contract will not be deleted if and as long as mutual claims are still open after termination of the contract and are to be collected if necessary. In addition, we shall retain all documents which we have collected for the purposes of a client relationship for the duration of the statutory retention period in accordance with § 51b (2) WPO (German Code of Professional Conduct), unless otherwise agreed upon in individual contracts.

Data processing based on consent:

If you have given your separate consent to be informed by us by telephone, by letter post or by e-mail as well as comparable information channels about the company’s own products and services as well as events or to pass on your data to third parties, the data will be processed accordingly on the basis of Art. 6 Para. 1 letter a DSGVO. We also process your personal data for the purposes of personalised tracking, if and insofar as your declaration of consent is available. Your consent can be revoked at any time without affecting the legality of the processing carried out to date. If your consent is revoked, we will stop the corresponding data processing.

Data processing to safeguard legitimate interests:

We only process your data in accordance with Art. 6 Para. 1 lit. f DSGVO in order to safeguard legitimate interests if no corresponding consent has been given and no other legal basis for data processing is apparent, and only if the further requirements of Art. 6 Para. 1 lit. f DSGVO are met, i.e. if our interests in data processing or the interests of a third party outweigh your interests or fundamental rights and freedoms in the individual case. The data will be stored for as long as the legitimate interest continues, but at least for the duration of the legal storage obligations in accordance with § 51b WPO, you have the right to object to the data processing. You can find out more details under the following item “Rights of the data subject”.

Legitimate interest: Data processing for direct mail:

We process your data – as far as permissible – for the purpose of direct advertising, in particular for the dispatch of our advertising, such as invitations, product information, event and comparable information. In this case, data processing is also carried out on the basis of Art. 6 Para. 1 lit. f DSGVO and in the interest of informing you about new products, events and services. Each customer has the right to object to this processing, the exercise of which will lead to the termination of processing for the purpose of direct advertising. If data are stored exclusively for the purpose of direct advertising, they will be deleted after the objection has been made.

Data processing to fulfil legal obligations:

If and to the extent necessary, we process your data in order to comply with any legal documentation obligations, e.g. towards tax offices and supervisory authorities. The data processing is carried out on the basis of Art. 6 para. 1 lit. c DSGVO. A legal obligation results in particular from § 147 AO and § 51b WPO. The data will be deleted after the periods of time specified in § 147 AO and § 51b WPO, unless otherwise agreed in individual cases by individual contract or unless there is a justified interest in further storage.

Data receiver:

We will only transfer your data to third parties (e.g. to lawyers for the enforcement of outstanding claims), if we have the authority to transfer data in accordance with data protection law (e.g. according to the case groups mentioned above). Your data may also be passed on by us to external service providers (e.g. IT service providers, companies that destroy or archive data, cloud providers, Datev) who support us in data processing within the scope of order processing strictly in accordance with instructions. Data processing outside the EU or the EEA does not take place on principle. If such a data transfer should be necessary in individual cases, it will be carried out exclusively on the basis of the EU standard contractual clauses or to countries with regard to which the EU has passed an appropriateness decision, as well as within the scope of commissioned processing. Upon your request we will be pleased to provide you with a copy of the contract or to give you access to it. We will neither sell your personal data to third parties nor market it in any other way.

Our website

a.) Security through use of TSL and SSL
If you transmit your data to us via our website, we use current secure technologies, in particular the so-called “Transport Layer Security” transmission (TSL) or the “Secure Socket Layer” transmission (SSL) known. All information and data transmitted using these secure methods are encrypted before they are sent to us. This applies in particular to all personal customer data, such as credit card number, bank code, bank account number, name and address. In order to protect you and us against misuse, the IP address of your computer is transmitted to us when concluding online contracts.
b.) Use of cookies
We use so-called cookies on our Internet pages in order to allocate your inquiries and requests sent to us via the Internet. Cookies are a kind of electronic business card that make it easier for you to use our online service. These small files are automatically stored on your hard disk by your browser and are necessary for the error-free use of our website. Our cookies do not contain any person-specific information, so that your privacy remains protected. Of course, you can delete the cookies after you have finished using our website by configuring your browser accordingly. You can also object to the creation of a user profile in the form of non-personal data. Please deactivate the cookies on your browser for this purpose.
c.) Use of Google Analytics
This website uses Google Analytics, a web analysis service of Google Inc. (“Google”). Google Analytics uses “cookies”, which are text files placed on your computer, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address, which is, however, anonymised using the method anonymizeIp() so that it can no longer be assigned to a connection) is transferred to a Google server in the USA and stored there. Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage. Google may also transfer this information to third parties if required by law or if third parties process this data on behalf of Google. Google may link your IP address with other Google data. You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website. By using this website, you agree to the processing of the data collected about you by Google in the manner described above and for the aforementioned purpose. You can object to the collection of data by Google Analytics with effect for the future by installing a deactivation add-on (http://tools.google.com/dlpage/gaoptout?hl=de) for your browser. You can find more information on this at http://www.google.com/intl/de/analytics/privacyoverview.html (general information on Google Analytics and data protection). We would like to point out that on this website Google Analytics has been extended by the code “gat._anonymizelp();” in order to guarantee an anonymized collection of IP addresses (so-called IP-Masking).
d) Contents of third parties
Our portal cooperates with various partners who in turn offer websites and Internet services, which are accessible, for example, via links from our websites. These partners usually have their own data protection declarations and/or their own data protection guidelines. We assume no responsibility or liability for these declarations and guidelines which are not related to our offers.

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Server log files

The provider of the pages automatically collects and stores information in so-called server log files, which your browser automatically transmits to us. These are:

  • Browser type and browser version
  • Operating system used
  • Referrer URL
  • Host name of the accessing computer
  • Time of the server request
  • IP address

This data is not merged with other data sources. The basis for data processing is Art. 6 para. 1 lit. f DSGVO, which permits the processing of data for the fulfilment of a contract or pre-contractual measures.

Contact form

If you send us enquiries via the contact form, your details from the enquiry form, including the contact data you provide there, will be stored by us for the purpose of processing the enquiry and in the event of follow-up questions. We will not pass on this data without your consent. The processing of the data entered in the contact form is therefore exclusively based on your consent (Art. 6 para. 1 lit. a DSGVO). You can revoke this consent at any time. For this purpose, an informal notification by e-mail to us is sufficient. The legality of the data processing procedures carried out up to the time of revocation remains unaffected by the revocation.

The data entered by you in the contact form will remain with us until you request us to delete it, revoke your consent for storage or the purpose for which the data was stored ceases to apply (e.g. after your request has been processed). Mandatory legal provisions – in particular retention periods – remain unaffected.

Rights of the data subject:

Data subjects have the right to obtain from the controller information on the personal data concerning them, as well as the correction of inaccurate data or its deletion, if one of the reasons listed in Art. 17 DPA is present, e.g. if the data is no longer needed for the purposes pursued. There is also the right to restrict processing if one of the conditions specified in Art. 18 DSGVO is met and, in the cases of Art. 20 DSGVO, the right to data transferability. If data are collected on the basis of Art. 6 para. 1 lit. f (data processing to safeguard legitimate interests), the data subject has the right to object to processing at any time for reasons arising from his or her particular situation. We will then no longer process the personal data unless there are demonstrably compelling reasons for processing which are worthy of protection and which outweigh the interests, rights and freedoms of the data subject, or the processing serves to assert, exercise or defend legal claims.

Right of appeal to a supervisory authority:

Every data subject has the right to complain to a supervisory authority if he or she considers that the processing of data relating to him or her is in breach of data protection legislation. The right of appeal may in particular be lodged with a supervisory authority in the Member State in which the data subject is resident or in which the alleged breach occurred. In Hamburg this is the Berlin Commissioner for Data Protection and Freedom of Information, An der Urania, 10787 Berlin.

Mandatory information according to Art. 12 ff. DS-GVO

Contact details of the responsible person

Uwe Müller
Audit Tax & Consulting Services GmbH
Friedrichstraße 100, 10117 Berlin
+49 (30) 20 64 151-0
info@atc-services.de

Contact details of the data protection officer

DATENCOACH.DE für fachgerechte Datenhaltung UG (haftungsbeschränkt)
Köpenicker Straße 95 A, 12355 Berlin
+49 163 3524891
mail@datencoach.de

Where do we obtain your personal data from?

The collection of your data is always carried out by yourself. The processing of the personal data provided by you is necessary to fulfil the contractual obligations arising from the contract concluded with us. Due to your obligations to cooperate, it is essential to provide the personal data requested by us, otherwise we will not be able to fulfil our contractual obligations. Accounting and/or tax disadvantages for you can otherwise no longer be excluded.

In the context of pre-contractual measures (e.g. master data acquisition in the prospective customer process), it is necessary to provide your personal data. If the requested data is not provided by you, a contract cannot be concluded.

In order to provide our services, it may be necessary to process personal data which we have received from other companies or other third parties, e.g. tax offices, your business partner or similar, in a permissible manner and for the respective purpose.

Furthermore, we may process personal data from publicly accessible sources, e.g. websites, which we use permissibly and only for the respective contractual purpose.

Purposes and legal basis of the processing

DThe personal data provided by you will be processed in accordance with the provisions of the European Data Protection Regulation (DS-GVO) and the Federal Data Protection Act (BDSG): On the basis of a consent (in accordance with Art. 6 para. 1 lit. a DS-GVO). The purposes of the processing of personal data result from the granting of consent. You can revoke your consent at any time with effect for the future. Consent granted prior to the validity of the DS-GVO (25 May 2018) may also be revoked. Processing that took place before the revocation remains unaffected by the revocation. Example: Sending a newsletter, release from the obligation of professional secrecy to pass on the data provided by you to third parties (e.g. banks, insurance companies, shareholders, etc.) at your request.
To fulfil contractual obligations (pursuant to Art. 6 (1) lit. b DS-GVO). The purposes of the data processing result, on the one hand, from the initiation of pre-contractual measures that precede a contractually regulated business relationship and, on the other hand, to fulfil the obligations arising from the contract concluded with you.
Due to legal requirements (pursuant to Art. 6 Para. 1 lit. c DS-GVO) or in the public interest (pursuant to Art. 6 Para. 1 lit. e DS-GVO). The purposes of the data processing result from legal requirements or are in the public interest (e.g. compliance with retention obligations, proof of compliance with the tax advisor’s duties to provide information and advice).
Within the framework of the balancing of interests (pursuant to Art. 6 (1) lit. f DS-GVO). The purposes of the processing result from the protection of our legitimate interests. It may be necessary to process the data provided by you beyond the actual fulfilment of the contract. Our legitimate interest may be used to justify the further processing of the data you have provided, provided that your interests or fundamental rights and freedoms do not prevail. Our legitimate interest may be in individual cases: Assertion of legal claims, defense of liability claims, prevention of criminal offences.

Who receives the personal data provided by you?

Within our company, access to the personal data provided by you is granted to those areas that require this data to fulfil contractual and legal obligations and that are authorised to process this data.
In fulfillment of the contract concluded with you, only those departments that require the data for legal reasons, e.g. tax authorities, social insurance carriers, competent authorities and courts, will receive the data you have provided.

As a professional secrecy holder, we are obliged to observe and implement professional secrecy. Other recipients will only receive the data you have provided at your request if you release us from the obligation of professional secrecy.

Within the scope of our service provision, we commission contract processors who contribute to the fulfilment of the contractual obligations, e.g. computer centre service providers, IT partners, document shredders, etc. These contract processors are contractually obliged by us to observe professional secrecy and to comply with the requirements of the DS-GVO and the BDSG.

Is the data you provide transferred to third countries or international organisations?

Under no circumstances will the data you provide be transferred to a third country or international organisation. If, in individual cases, you wish to transfer the data you have provided to a third country or international organisation, we will only do so with your written consent and release you from the obligation of professional secrecy.

Does automated decision making including profiling take place?

No fully automated decision making (including profiling) in accordance with Art. 22 DS-GVO is used to process the data provided by you.

Duration of processing (criteria for deletion)

The processing of the data provided by you is carried out as long as it is necessary to achieve the contractually agreed purpose, in principle as long as the contractual relationship with you exists. After the termination of the contractual relationship, the data provided by you will be processed to comply with statutory storage obligations or on the basis of our legitimate interests. After the expiry of the statutory retention periods and/or the loss of our legitimate interests, the data you have provided will be deleted.

Expected periods of the storage obligations that apply to us and our legitimate interests:

  • Fulfilment of commercial, tax and professional retention periods. The periods of retention or documentation specified therein are two to ten years.
  • Preservation of evidence within the scope of the statute of limitations. According to §§ 195 ff. of the German Civil Code (BGB), these periods of limitation can be up to 30 years, whereby the regular period of limitation is three years.

Information about your rights

  • Right of correction according to Art. 16 DS-GVO:
    You have the right to request the person responsible to correct your inaccurate personal data without delay. Taking into account the purposes of the processing, you have the right to request the completion of incomplete personal data – also by means of a supplementary declaration.
  • Right to deletion (“right to be forgotten”) in accordance with Art. 17 DS-GVO: You have the right to demand that the data controller delete your data immediately. The person responsible is obliged to delete personal data immediately if one of the following reasons applies:
    a)Purposes for which the personal data was collected are no longer applicable
    b)You revoke your consent to the processing. There is no other legal basis for the processing.
    c)You object to the processing. There is no other legal basis for the processing.
    d)the personal data have been processed unlawfully
    e)erasure of the personal data is necessary to comply with a legal obligation under Union or national law to which the controller is subject.
    f)the personal data have been collected in relation to information society services provided in accordance with Article 8(1).
  • Right to restrict processing in accordance with Article 18 of the DS-GVO &. § 35 BDSG: You have the right to demand the restriction of processing if one of the following conditions is met:
    a)You doubt the accuracy of the personal data.
    b)The processing is unlawful; however, you refuse to delete the data.
    c)personal data are no longer needed for the purposes of the processing; however, you need the data for the purpose of asserting, exercising or defending legal claims
    d)You have lodged an objection to the processing pursuant to Art. 21 (1) DPA. As long as it is not yet clear whether the legitimate reasons given by the controller outweigh the legitimate reasons given to you, the processing will be restricted.
  • Right to data transferability pursuant to Art. 20 DS-GVO: You have the right to receive the data you have provided in a structured, common and machine-readable format from the data controller. We may not obstruct the forwarding of the data to another responsible person.
  • Right of objection according to Art. 21 DS-GVO:
To do so, please contact the person responsible for processing (see above).
  • Right of appeal to the supervisory authority pursuant to Art. 13 (2) lit. d, 77 DS-GVO in conjunction with Section 19 BDSG: If you believe that the processing of your data violates the DS-GVO, you have the right to appeal to the supervisory authority. Please contact the responsible supervisory authority
  • Withdrawal of consent pursuant to Art. 7 (3) DS-GVO:
If the processing is based on your consent in accordance with Art. 6 (1) lit. a or Art. 9 (2) lit. a (processing of special categories of personal data), you are entitled to withdraw the purpose-bound consent at any time, without affecting the lawfulness of the processing carried out on the basis of the consent up to the point of withdrawal.

6. Analytics and advertising

Google Analytics

This website uses Google Analytics, a web analytics service. It is operated by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.

Google Analytics uses so-called “cookies”. These are text files that are stored on your computer and that allow an analysis of the use of the website by you. The information generated by the cookie about your use of this website is usually transmitted to a Google server in the USA and stored there.

Google Analytics cookies are stored based on Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest in analyzing user behavior to optimize both its website and its advertising.

IP anonymization

We have activated the IP anonymization feature on this website. Your IP address will be shortened by Google within the European Union or other parties to the Agreement on the European Economic Area prior to transmission to the United States. Only in exceptional cases is the full IP address sent to a Google server in the US and shortened there. Google will use this information on behalf of the operator of this website to evaluate your use of the website, to compile reports on website activity, and to provide other services regarding website activity and Internet usage for the website operator. The IP address transmitted by your browser as part of Google Analytics will not be merged with any other data held by Google.

Browser plugin

You can prevent these cookies being stored by selecting the appropriate settings in your browser. However, we wish to point out that doing so may mean you will not be able to enjoy the full functionality of this website. You can also prevent the data generated by cookies about your use of the website (incl. your IP address) from being passed to Google, and the processing of these data by Google, by downloading and installing the browser plugin available at the following link: https://tools.google.com/dlpage/gaoptout?hl=en.

Objecting to the collection of data

You can prevent the collection of your data by Google Analytics by clicking on the following link. An opt-out cookie will be set to prevent your data from being collected on future visits to this site:

For more information about how Google Analytics handles user data, see Google’s privacy policy: https://support.google.com/analytics/answer/6004245?hl=en.

Outsourced data processing

We have entered into an agreement with Google for the outsourcing of our data processing and fully implement the strict requirements of the German data protection authorities when using Google Analytics.

Demographic data collection by Google Analytics

This website uses Google Analytics’ demographic features. This allows reports to be generated containing statements about the age, gender, and interests of site visitors. This data comes from interest-based advertising from Google and third-party visitor data. This collected data cannot be attributed to any specific individual person. You can disable this feature at any time by adjusting the ads settings in your Google account or you can forbid the collection of your data by Google Analytics as described in the section “Refusal of data collection”.

Plugins and Tools

Google Web Fonts

This page uses so-called web fonts, which are provided by Google, for the uniform display of fonts. When you call up a page, your browser loads the required web fonts into its browser cache in order to display text and fonts correctly. To do this, the browser you are using must connect to Google’s servers. This enables Google to know that our website has been accessed via your IP address. The use of Google Web Fonts is in the interest of a uniform and attractive presentation of our online offers. This represents a legitimate interest within the meaning of Art. 6 para. 1 lit. f DSGVO. If your browser does not support Web Fonts, a standard font will be used by your computer. Further information on Google Web Fonts can be found at https://developers.google.com/fonts/faq and in the Google privacy policy: https://www.google.com/policies/privacy/.

Google Maps

This site uses the map service Google Maps via an API. Provider is Google Inc, 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
To use the functions of Google Maps it is necessary to save your IP address. This information is usually transferred to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer.
The use of Google Maps is in the interest of an attractive presentation of our online offers and an easy findability of the places we indicate on the website. This represents a legitimate interest in the sense of Art. 6 para. 1 lit. f DSGVO.
More information on the handling of user data can be found in the privacy policy of Google: https://www.google.de/intl/de/policies/privacy/.

Contents of the Deubner Verlag

We use information services of the Deubner Verlag on our website. Please note: The separate data protection information applies here, which you can access at https://www.deubner-verlag.de/datenschutzerklaerung-homepageservice.

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