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Privacy

in accordance with the basic data protection regulation (DSGVO)

This data protection declaration clarifies the type, scope and purpose of the processing of personal data (hereinafter referred to as “data”) within our online offer and the websites, functions and contents connected with it as well as external online presences, such as our Social Media Profile (hereinafter referred to collectively as “online offer”). With regard to the terms used, e.g. “processing” or “responsible person”, we refer to the definitions in Art. 4 of the Basic Data Protection Regulation (DSGVO).

Responsible

Bartsch Steuerberatungsgesellschaft mbH
Beiertheimer Allee 72
76137 Karlsruhe

Kontakt:
Tel.: +49 (0)721 – 8514 7777
E-Mail: info@bartsch.tax

Managing directors authorised to represent the company:

Oliver Klein, Tobias Jäckel

Types of data processed:

  • Stock data (e.g., names, addresses)
  • Contact details (e.g., e-mail, telephone numbers)
  • Content data (e.g., text input, photographs, videos)
  • Usage data (e.g., web pages visited, interest in content, access times)
  • Meta/communication data (e.g., device information, IP addresses)

Categories of data subjects

Visitors and users of the online offer (in the following we will refer to the persons concerned collectively as “users”).

Purpose of processing

  • Provision of the online offer, its functions and contents.
  • Answering of contact requests and communication with users.
  • security measures
  • Range measurement/Marketing

Used terms

“Personal data” shall mean any information relating to an identified or identifiable natural person (hereinafter referred to as “data subject”); an identifiable 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 (e.g. a cookie) or one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural person.

“Processing” means any operation or set of operations which is performed upon personal data, whether or not by automatic means. The term is broad and covers virtually all processing of data.

“pseudonymisation” means the processing of personal data in such a way that the personal data cannot be related to a specific data subject without the inclusion of supplementary information, provided that this supplementary information is kept separate and is subject to technical and organisational measures ensuring that the personal data is not related to an identified or identifiable natural person.

“profiling” shall mean any automated processing of personal data consisting of the use of personal data to evaluate certain personal aspects relating to a natural person, in particular with a view to analysing or predicting aspects relating to the performance of work, the economic situation, health, personal preferences, interests, reliability, conduct, whereabouts or movements of that natural person.

The term “controller” shall mean the natural or legal person, public authority, agency or any other body which alone or jointly with others determines the purposes and means of the processing of personal data.

“processor” means a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.

Relevant legal bases

In accordance with Art. 13 DSGVO, we inform you of the legal basis of our data processing. If the legal basis is not stated in the data protection declaration, the following applies: The legal basis for obtaining consent is Art. 6 Para. 1 lit. a and Art. 7 DSGVO, the legal basis for processing for the purpose of fulfilling our services and implementing contractual measures and answering enquiries is Art. 6 Para. 1 lit. b DSGVO, the legal basis for processing for the purpose of fulfilling our legal obligations is Art. 6 Para. 1 lit. c DSGVO, and the legal basis for processing for the purpose of safeguarding our legitimate interests is Art. 6 Para. 1 lit. f DSGVO. In the event that vital interests of the data subject or another natural person require the processing of personal data, Article 6 paragraph 1 letter d DSGVO serves as the legal basis.

Security measures

In accordance with Art. 32 DSGVO and taking into account the state of the art, the implementation costs and the nature, scope, circumstances and purposes of the processing as well as the varying probability of occurrence and severity of the risk to the rights and freedoms of natural persons, we take appropriate technical and organisational measures to ensure a level of protection appropriate to the risk.

Such measures shall include in particular safeguarding the confidentiality, integrity and availability of data by controlling physical access to data, as well as access, input, disclosure, safeguarding of availability and segregation of data relating to them. Furthermore, we have established procedures to ensure that data subjects’ rights are exercised, data is deleted, and we respond to any threats to the data. Furthermore, we take the protection of personal data into account as early as the development or selection of hardware, software and processes, in accordance with the principle of data protection through the design of technology and through data protection-friendly default settings (Art. 25 DSGVO).

Cooperation with contract processors and third parties

If, in the course of our processing, we disclose data to other persons and companies (processors or third parties), transfer it to them or otherwise grant them access to the data, this is only done on the basis of a legal authorisation (e.g. if the data must be transferred to third parties, such as payment service providers, in accordance with Art. 6 Para. 1 letter b DSGVO for the fulfilment of the contract), if you have given your consent, if a legal obligation provides for this or on the basis of our legitimate interests (e.g. when using agents, web hosts, etc.).

If we commission third parties to process data on the basis of a so-called “contract processing agreement”, this is done on the basis of Art. 28 DSGVO.

Transfers to third countries

If we process data in a third country (i.e. outside the European Union (EU) or the European Economic Area (EEA)) or if this is done in the context of using the services of third parties or disclosure or transfer of data to third parties, this will only take place if it is done to fulfil our (pre-)contractual obligations, on the basis of your consent, on the basis of a legal obligation or on the basis of our legitimate interests. Subject to legal or contractual permissions, we will only process or transfer the data in a third country if the special requirements of Art. 44 ff. DSGVO. This means that the processing is carried out, for example, on the basis of special guarantees, such as the officially recognised determination of a level of data protection corresponding to that of the EU (e.g. for the USA through the “Privacy Shield”) or compliance with officially recognised special contractual obligations (so-called “standard contractual clauses”).

Rights of data subjects

You have the right to obtain confirmation as to whether or not data in question is being processed and to obtain information about this data and to receive further information and a copy of the data in accordance with Art. 15 DSGVO.

You have accordingly. Art. 16 DPA, you have the right to request the completion of data concerning you or the correction of incorrect data concerning you.

In accordance with Art. 17 DSGVO, you have the right to demand that data concerning you be deleted immediately, or alternatively, in accordance with Art. 18 DSGVO, to demand that the processing of the data be restricted.

You have the right to demand that the data concerning you which you have made available to us be received in accordance with Art. 20 DSGVO and to demand that it be passed on to other responsible parties.

You also have the right to lodge a complaint with the competent supervisory authority in accordance with Art. 77 DSGVO.

Right of withdrawal

You have the right to revoke consents granted in accordance with Art. 7 Para. 3 DSGVO with effect for the future.

Right of objection

You may object to the future processing of data relating to you in accordance with Art. 21 DSGVO at any time. The objection can be made in particular against processing for direct marketing purposes.

Cookies and right of objection for direct advertising

Cookies” are small files that are stored on the user’s computer. Different information can be stored within the cookies. A cookie is primarily used to store information about a user (or the device on which the cookie is stored) during or after his visit to an online offer. Temporary cookies, or “session cookies” or “transient cookies”, are cookies that are deleted after a user leaves an online offer and closes his browser. In such a cookie, for example, the contents of a shopping cart in an online shop or a login status can be stored. Cookies are described as “permanent” or “persistent” if they remain stored even after the browser is closed. For example, the login status can be saved if the user visits it after several days. Likewise, the interests of the users can be stored in such a cookie, which are used for range measurement or marketing purposes. Third-party cookies” are cookies that are offered by providers other than the person responsible for the online offer (otherwise, if it is only their cookies, it is called “first-party cookies”).

We may use temporary and permanent cookies and provide information about this in our privacy policy.

If users do not want cookies to be stored on their computer, they are asked to deactivate the corresponding option in the system settings of their browser. Stored cookies can be deleted in the system settings of the browser. The exclusion of cookies can lead to functional restrictions of this online offer.

A general objection to the use of cookies used for online marketing purposes can be declared for a large number of services, especially in the case of tracking, via the US site http://www.aboutads.info/choices/ or the EU site http://www.youronlinechoices.com/. Furthermore, the storage of cookies can be achieved by deactivating them in the browser settings. Please note that in this case not all functions of this online offer can be used.

Deletion of data

The data processed by us will be deleted or restricted in their processing in accordance with articles 17 and 18 DSGVO. Unless expressly stated in this data protection declaration, the data stored by us will be deleted as soon as they are no longer required for their intended purpose and the deletion does not conflict with any statutory storage obligations. If the data are not deleted because they are required for other and legally permissible purposes, their processing will be restricted. This means that the data is blocked and not processed for other purposes. This applies, for example, to data that must be retained for commercial or tax law reasons.

According to legal requirements in Germany, the storage is in particular for 10 years in accordance with §§ 147 para. 1 AO, 257 para. 1 nos. 1 and 4, para. 4 HGB (books, records, management reports, accounting vouchers, trading books, documents relevant for taxation, etc.) and 6 years in accordance with § 257 para. 1 nos. 2 and 3, para. 4 HGB (commercial letters).

According to legal requirements in Austria, the storage is carried out in particular for 7 J in accordance with § 132 para. 1 BAO (accounting documents, vouchers / invoices, accounts, records, business documents, statement of income and expenditure, etc.), for 22 years in connection with real estate and for 10 years in the case of documents in connection with electronically provided services, telecommunications, radio and television services which are provided to non-entrepreneurs in EU member states and for which the Mini-One-Stop-Shop (MOSS) is used.

Business-related processing

Additionally we process

  • Contract data (e.g., subject matter of the contract, duration, customer category).
  • Payment data (e.g., bank details, payment history)

from our customers, interested parties and business partners for the purpose of providing contractual services, service and customer care, marketing, advertising and market research.

Contact

When contacting us (e.g. by contact form, e-mail, telephone or via social media), the user’s details are processed for the purpose of handling the contact request and its processing in accordance with Art. 6 Para. 1 lit. b) DSGVO. The user’s details may be stored in a customer relationship management system (“CRM system”) or comparable enquiry organisation.

We delete the enquiries if they are no longer required. We review the necessity every two years; furthermore, the statutory archiving obligations apply.

Hosting and e-mail dispatch

The hosting services we use serve to provide the following services: Infrastructure and platform services, computing capacity, storage space and database services, e-mail dispatch, security services as well as technical maintenance services which we use for the purpose of operating this online offer.

In doing so, we or our hosting provider process inventory data, contact data, content data, contract data, usage data, meta and communication data of customers, interested parties and visitors of this online offer on the basis of our legitimate interests in an efficient and secure provision of this online offer in accordance with Art. 6 para. 1 lit. f DSGVO in conjunction with Art. 28 DSGVO (conclusion of contract processing agreement).

Collection of access data and log files

We, or our hosting provider, on the basis of our legitimate interests as defined in Art. 6 Par. 1 lit. f. DSGVO data about every access to the server on which this service is located (so-called server log files). The access data includes the name of the accessed website, file, date and time of access, transferred data volume, notification of successful access, browser type and version, the user’s operating system, referrer URL (the previously visited site), IP address and the requesting provider.

For security reasons (e.g. to clarify misuse or fraud), log file information is stored for a maximum of 7 days and then deleted. Data whose further storage is required for evidence purposes is excluded from deletion until the respective incident has been finally clarified.

Integration of third-party services and content

Within our online offer, we set within our online offer on the basis of our legitimate interests (i.e. interest in the analysis, optimization and economic operation of our online offer in the sense of Art. 6 Par. 1 lit. f. DSGVO), we use content or service offers from third parties in order to integrate their content and services, such as videos or fonts (hereinafter uniformly referred to as “content”).

This always presupposes that the third-party providers of these contents are aware of the IP address of the users, as without the IP address they would not be able to send the contents to their browsers. The IP address is therefore necessary for the display of this content. We make every effort to use only such content whose respective providers use the IP address only to deliver the content. Third party providers may also use so-called pixel tags (invisible graphics, also known as “web beacons”) for statistical or marketing purposes. The “pixel tags” can be used to evaluate information such as visitor traffic on the pages of this website. The pseudonymous information may also be stored in cookies on the user’s device and may contain technical information about the browser and operating system, referring websites, visiting time and other details about the use of our online offer, as well as being linked to such information from other sources.

Google Analytics

On the basis of our legitimate interests (i.e. interest in the analysis, optimisation and economic operation of our online offer within the meaning of Art. 6 para. 1 lit. f. DSGVO) we use Google Analytics, a web analysis service of Google LLC (“Google”). Google uses cookies. The information generated by the cookie about the use of the website by the user is usually transferred to a Google server in the USA and stored there.

Google is certified under the Privacy-Shield-Agreement and thus offers a guarantee to comply with the European data protection law (https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active).

Google will use this information on our behalf to evaluate the use of our website by users, to compile reports on the activities within this website and to provide us with further services associated with the use of this website and the internet. In doing so, pseudonymous user profiles of the users can be created from the processed data.

We only use Google Analytics with activated IP anonymisation. This means that the IP address of the user is shortened by Google within member states of the European Union or in other contracting states of the Agreement on the European Economic Area. Only in exceptional cases is the full IP address transferred to a Google server in the USA and shortened there.

The IP address transmitted by the user’s browser is not merged with other Google data. Users can prevent the storage of cookies by adjusting their browser software accordingly; users can also prevent the collection of data generated by the cookie and relating to their use of the online offer to Google and the processing of this data by Google by downloading and installing the browser plugin available under the following link: http://tools.google.com/dlpage/gaoptout?hl=de.

Further information on the use of data by Google, setting and objection options, can be found in Google’s privacy policy (https://policies.google.com/technologies/ads) and in the settings for the display of advertising by Google (https://adssettings.google.com/authenticated).

The personal data of users will be deleted or anonymised after 14 months.

Google Fonts

The “Google Fonts” used on this page are stored locally on our web space with the help of a plugin and retrieved from there. A data exchange (which could be used by Google for statistical purposes and marketing) between you as a user and Google, therefore does not take place.

OpenStreetMaps

We use the open source map service “OpenStreetMaps” (also known as “OSM”) from the OpenStreetMap Foundation, 132 Maney Hill Road, Sutton Coldfield, West Midlands, B72 1JU, United Kingdom. OSM is used to provide an interactive map on our website that shows you how to find and reach us. This service enables us to display our website in an appealing way by loading map material from an external server. The following data is transmitted to the OSM server during the display: The pages of our website that you have visited and the IP address of your device. The legal basis for the processing of your data in relation to the “OSM” service is Art. 6 para. 1 sentence 1 letter f) GDPR (legitimate interest in data processing). The legitimate interest arises from our need for an appealing presentation of our online offer and the easy findability of the places indicated on our homepage.

You can find more information on the handling of user data in OSM’s privacy policy: https://wiki.osmfoundation.org/wiki/Privacy_Policy