Data Protection Information in accordance with Articles 13 and 14 of the EU General Data Protection Regulation (GDPR)
We are very pleased about your interest in our Consultancy. Data protection has a particularly high priority for the management of the Altehoefer Internationale Steuerberatung. A use of the Internet websites of the Altehoefer Internationale Steuerberatung is basically possible without any indication of personal data. However, if an affected person wishes to use our company’s special services through our website, personal data processing may be required. If the processing of personal data is required and there is no legal basis for such processing, we generally require for the consent of the data subject.
Altehoefer Internationale Steuerberatung, as controller, has implemented numerous technical and organizational measures to ensure the most complete protection possible for personal data processed through this website. Nevertheless, Internet-based data transmissions can generally have security risks, so that absolute protection can not be guaranteed. For this reason, every person concerned is free to submit personal data to us in alternative ways, for example by telephone.
- personal data
‘Personal data’ means any information relating to an identified or identifiable natural person (‘data subject’); an identifiable natural person is one who can be identified, directly or indirectly, in particular by reference to an identifier such as a name, an identification number, location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural person.
- affected person
Affected person is any identified or identifiable natural person whose personal data is processed by the controller.
‘Processing’ means any operation or set of operations which is performed on personal data or on sets of personal data, whether or not by automated means, such as collection, recording, organization, structuring, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available, alignment or combination, restriction, erasure or destruction.
- restriction of processing
‘Restriction of processing’ means the marking of stored personal data with the aim of limiting their processing in the future.
‘Profiling’ means any form of automated processing of personal data consisting of the use of personal data to evaluate certain personal aspects relating to a natural person, in particular to analyse or predict aspects concerning that natural person’s performance at work, economic situation, health, personal preferences, interests, reliability, behaviour, location or movements.
‘Pseudonymisation’ means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organizational measures to ensure that the personal data are not attributed to an identified or identifiable natural person.
‘Controller’ means the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data; where the purposes and means of such processing are determined by Union or Member State law, the controller or the specific criteria for its nomination may be provided for by Union or Member State law.
‘Processor’ means a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.
‘Recipient’ means a natural or legal person, public authority, agency or another body, to which the personal data are disclosed, whether a third party or not. However, public authorities which may receive personal data in the framework of a particular inquiry in accordance with Union or Member State law shall not be regarded as recipients; the processing of those data by those public authorities shall be in compliance with the applicable data protection rules according to the purposes of the processing;
- third party
‘Third party’ means a natural or legal person, public authority, agency or body other than the data subject, controller, processor and persons who, under the direct authority of the controller or processor, are authorized to process personal data.
‘Consent’ of the data subject means any freely given, specific, informed and unambiguous indication of the data subject’s wishes by which he or she, by a statement or by a clear affirmative action, signifies agreement to the processing of personal data relating to him or her;
- Name and address of the controller
The person responsible within the meaning of the General Data Protection Regulation, other data protection laws in the Member States of the European Union and other provisions of a data protection character is:
Telephone +49 (0) 621 328 38-0
- Name and address of the data protection officer
The data protection officer of the controller is:
Telephone +49 (0) 176 21687140
Any affected person can contact our data protection officer at any time with any questions or suggestions regarding data protection.
The data subject can prevent the setting of cookies through our website at any time by means of a corresponding setting of the Internet browser used and thus permanently contradict the setting of cookies. Furthermore, already set cookies can be deleted at any time via an Internet browser or other software programs. This is possible in all common internet browsers. If the data subject deactivates the setting of cookies in the Internet browser used, not all functions of our website may be fully usable.
- Collection of general data and information
The Altehoefer Internationale Steuerberatung website collects a set of general data and information each time the website is accessed by an affected person or an automated system. This general data and information is stored in the log files of the server. The (1) used browser types and versions, (2) the operating system used by the accessing system, (3) the website from which an accessing system comes to our website (so-called referrers), (4) the sub-web pages, which are accessed via an accessing system on our website, (5) the date and time of access to the website, (6) an Internet Protocol address (IP address), (7) the internet service provider of the accessing system and (8) other similar data and information used in the event of attacks on our information technology systems.When using this general data and information, the Altehoefer Internationale Steuerberatung does not draw conclusions about the person concerned. Rather, this information is needed for (1) to deliver the contents of our website correctly, (2) to optimize the contents of our website and to promote it, (3) to ensure the continued functioning of our information technology systems and the technology of our website; and (4) to provide law enforcement authorities with the information necessary for law enforcement in the event of a cyberattack. This anonymously collected data and information is therefore statistically and further evaluated by Altehoefer Internationale Steuerberatung on the one hand to increase data protection and data security in our company in order to ultimately ensure the best possible level of protection for the personal data we process. The anonymous data of the server log files are stored separately from all personal data provided by an affected person.
- Contact via the website
The Altehoefer Internationale Steuerberatung website contains information that allows for quick electronic contact with our company as well as direct communication with us, which also includes a general address of the so-called electronic mail (e-mail address). If an affected person contacts the data controller by e-mail or through a contact form, the personal data provided by the data subject will be automatically saved. Such personal data, voluntarily transmitted by an individual to the controller, is stored for the purpose of processing or contacting the data subject. There is no transfer of personal data to third parties.
- Routine deletion and blocking of personal data
The controller shall process and store the personal data of the data subject only for the period necessary to achieve the purpose of the storage or, as the case may be, by the European directives or regulations or by any other legislator in laws or regulations which the controller was provided for.If the storage purpose is omitted or if a storage period prescribed by the European directives and regulations or any other relevant legislator expires, the personal data will be routinely blocked or deleted in accordance with the statutory provisions.
- Rights of the data subject
- right of confirmation
The data subject has the right, as granted by the European Regulators and Regulators, to require the controller to confirm whether personal data relating to him / her is being processed. If an affected person wishes to make use of this right of confirmation, they can contact an employee of the controller at any time.
- right of access by the data subject
The data subject shall have the right to obtain from the controller confirmation as to whether or not personal data concerning him or her are being processed, and, where that is the case, access to the personal data and the following information:
- the purposes of the processing;
- the categories of personal data concerned;
- the recipients or categories of recipient to whom the personal data have been or will be disclosed, in particular recipients in third countries or international organizations;
- where possible, the envisaged period for which the personal data will be stored, or, if not possible, the criteria used to determine that period;
- the existence of the right to request from the controller rectification or erasure of personal data or restriction of processing of personal data concerning the data subject or to object to such processing;
- the right to lodge a complaint with a supervisory authority;
- where the personal data are not collected from the data subject, any available information as to their source;
- the existence of automated decision-making, including profiling, referred to in Article 22(1) and (4) and, at least in those cases, meaningful information about the logic involved, as well as the significance and the envisaged consequences of such processing for the data subject.
Where personal data are transferred to a third country or to an international organization, the data subject shall have the right to be informed of the appropriate safeguards pursuant to Article 46 relating to the transfer.
If an affected person wishes to make use of this right, they may at any time contact an employee of the controller.
- right to rectification
The data subject shall have the right to obtain from the controller without undue delay the rectification of inaccurate personal data concerning him or her. Taking into account the purposes of the processing, the data subject shall have the right to have incomplete personal data completed, including by means of providing a supplementary statement.If an affected person wishes to make use of this right of rectification, they may at any time, contact an employee of the controller.
- right to erasure (‘right to be forgotten’)
The data subject shall have the right to obtain from the controller the erasure of personal data concerning him or her without undue delay and the controller shall have the obligation to erase personal data without undue delay where one of the following grounds applies:the personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed;the data subject withdraws consent on which the processing is based according to point (a) of Article 6(1), or point (a) of Article 9(2), and where there is no other legal ground for the processing;the data subject objects to the processing pursuant to Article 21(1) and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2);
the personal data have been unlawfully processed;
the personal data have to be erased for compliance with a legal obligation in Union or Member State law to which the controller is subject;
the personal data have been collected in relation to the offer of information society services referred to in Article 8(1).
If one of the above reasons is correct and an individual wishes to arrange for the deletion of personal data held by Altehoefer Internationale Steuerberatung, it may at any time, contact an employee of the controller. The employee of the Altehoefer Internationale Steuerberatung will arrange that the extinguishing request be fulfilled immediately.
Where the controller has made the personal data public and is obliged pursuant to Article 17 to erase the personal data, the controller, taking account of available technology and the cost of implementation, shall take reasonable steps, including technical measures, to inform controllers which are processing the personal data that the data subject has requested the erasure by such controllers of any links to, or copy or replication of, those personal data.
- right to restriction of processing
the accuracy of the personal data is contested by the data subject, for a period enabling the controller to verify the accuracy of the personal data;the processing is unlawful and the data subject opposes the erasure of the personal data and requests the restriction of their use instead;the controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defense of legal claims;the data subject has objected to processing pursuant to Article 21(1) pending the verification whether the legitimate grounds of the controller override those of the data subject.
If one of the above conditions is met and an affected person wishes to request the restriction of personal data stored at Altehoefer Internationale Steuerberatung, it may at any time contact the controller or the data protection officer in writing. The Altehoefer Internationale Steuerberatung will impose restrictions on processing.
- right to data portability
The data subject shall have the right to receive the personal data concerning him or her, which he or she has provided to a controller, in a structured, commonly used and machine-readable format and have the right to transmit those data to another controller without hindrance from the controller to which the personal data have been provided, where: the processing is based on consent pursuant to point (a) of Article 6(1) or point (a) of Article 9(2) or on a contract pursuant to point (b) of Article 6(1); and the processing is carried out by automated means.In exercising his or her right to data portability pursuant to Article 20(1), the data subject shall have the right to have the personal data transmitted directly from one controller to another, where technically feasible. The exercise of the right referred to in paragraph 1 of this Article shall be without prejudice to Article 17. 2That right shall not apply to processing necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller.In order to assert the right to data portability, the affected person may at any time address the data controller or the data protection officer in writing.
- right to object
The data subject shall have the right to object, on grounds relating to his or her particular situation, at any time to processing of personal data concerning him or her which is based on point (e) or (f) of Article 6(1), including profiling based on those provisions.Altehoefer Internationale Steuerberatung will no longer process personal data in the event of an objection, unless we can demonstrate compelling legitimate grounds for processing that outweigh the interests, rights and freedoms of the data subject, or the processing is for assertion, exercise or defense of legal claims.Where personal data are processed for direct marketing purposes, the data subject shall have the right to object at any time to processing of personal data concerning him or her for such marketing, which includes profiling to the extent that it is related to such direct marketing. Where the data subject objects to processing for direct marketing purposes, the personal data shall no longer be processed for such purposes.Where personal data are processed for scientific or historical research purposes or statistical purposes pursuant to Article 89(1), the data subject, on grounds relating to his or her particular situation, shall have the right to object to processing of personal data concerning him or her, unless the processing is necessary for the performance of a task carried out for reasons of public interest.
In the context of the use of information society services, and notwithstanding Directive 2002/58/EC, the data subject may exercise his or her right to object by automated means using technical specifications.
- automated individual decision-making, including profiling
The data subject shall have the right not to be subject to a decision based solely on automated processing, including profiling, which produces legal effects concerning him or her or similarly significantly affects him or her. Paragraph 1 shall not apply if the decision: (a) is necessary for entering into, or performance of, a contract between the data subject and a data controller; (b) is authorized by Union or Member State law to which the controller is subject and which also lays down suitable measures to safeguard the data subject’s rights and freedoms and legitimate interests; or (c) is based on the data subject’s explicit consent.In the cases referred to in points (a) and (c) of paragraph 2, the data controller shall implement suitable measures to safeguard the data subject’s rights and freedoms and legitimate interests, at least the right to obtain human intervention on the part of the controller, to express his or her point of view and to contest the decision.If an affected person wishes to make use of automated decision-making rights, they may at any time address to the controller or the data protection officer in writing.
- right of revoking a data protection consent
Any person affected by the processing of personal data has the right, granted by the European directive and regulatory authority, to revoke consent to the processing of personal data at any time.If the affected person wishes to make use of their right of withdrawal of consent, they may at any time address to the controller or the data protection officer in writing.
- Data protection in applications and in the application process
The controller collects and processes the personal data of applicants for the purpose of processing the application process. The processing can also be done electronically. This is particularly the case if an applicant submits corresponding application documents to the controller by electronic means, for example by e-mail or via a web form available on the website. If the controller concludes a contract of employment with an applicant, the data transmitted will be stored for the purposes of the employment relationship in accordance with the law. If no employment contract is concluded with the candidate by the controller, the application documents will be automatically deleted two months after the announcement of the rejection decision, unless deletion precludes other legitimate interests of the controller. Other legitimate interest in this sense, for example, a burden of proof in a procedure under the General Equal Treatment Act (AGG).
- Legal basis of processing
Art. 6 I lit. A GDPR serves our company as the legal basis for processing operations in which we obtain consent for a particular processing purpose. If the processing of personal data is necessary to fulfill a contract of which the data subject is a party, as is the case, for example, in processing operations necessary for the supply of goods or the provision of any other service or consideration, processing shall be based on Art. 6 I lit. b GDPR. The same applies to processing operations that are necessary to carry out pre-contractual measures, for example in cases of inquiries regarding our products or services. If our company is subject to a legal obligation which requires the processing of personal data, such as the fulfillment of tax obligations, the processing is based on Art. 6 I lit. c GDPR. In rare cases, the processing of personal data may be required to protect the vital interests of the data subject or another natural person. This would be the case, for example, if a visitor to our premises were injured and his or her name, age, health insurance or other vital information would have to be passed on to a doctor, hospital or other third party. Then the processing would be based on Art. 6 I lit. d GDPR are based. Ultimately, processing operations could be based on Art. 6 I lit. f GDPR are based. On this legal basis, processing operations that are not covered by any of the above legal bases are required if processing is necessary to safeguard the legitimate interests of our company or a third party, unless the interests, fundamental rights and fundamental freedoms of the person concerned prevail. Such processing operations are particularly allowed to us because they have been specifically mentioned by the European legislator. In that regard, it considered that a legitimate interest could be assumed if the data subject is a customer of the controller (recital 47, second sentence, GDPR).
- Authorized interests in the processing that are being pursued by the controller or a third party
The processing of personal data based on Article 6 I lit. f GDPR is our legitimate interest in conducting our business for the benefit of all of our employees and our shareholders.
- Duration for the stored personal data
The criterion for the duration of the storage of personal data is the respective statutory retention period. After the deadline, the corresponding data will be routinely deleted, if they are no longer required to fulfill the contract or to initiate a contract.
- Legal or contractual provisions for the provision of personal data; Necessity for the conclusion of the contract; Obligation of the data subject to provide the personal data; possible consequences of non-provision
We clarify that the provision of personal information is in part required by law (such as tax regulations) or may result from contractual arrangements (such as details of the contractor). Occasionally it may be necessary for a contract to be concluded that an affected person provides us with personal data that must subsequently be processed by us. For example, the data subject is required to provide us with personal information when our company enters into a contract with her. Failure to provide the personal data would mean that the contract with the person concerned could not be closed. Prior to any personal data being provided by the person concerned, the person concerned must contact one of our employees. Our employee will inform the individual on a case-by-case basis whether the provision of the personal data is required by law or contract or is required for the conclusion of the contract, whether there is an obligation to provide the personal data and the consequences of the non-provision of the personal data.
- Existence of automated decision-making