Data protection

1. Name and contact details of the person responsible

This data protection declaration provides information about the processing of personal data on the law firm website of: Steuerberaterin-AW.

Responsible person:

Tax advisor-AW

Tannhäuserring 164

68199 Mannheim

Tel. 49 173 7823577

Email: info@steuerberaterin-aw.de

www.steuerberaterin-aw.de

Contact person: Annette Walter

2. Scope and purpose of processing personal data

2.1 Accessing the website

When you access this website www.steuerberaterin-aw.de, the Internet browser that the visitor uses automatically sends data to the server of this website and stores it in a log file for a limited time. Until it is automatically deleted, the following data will be stored without further input from the visitor:

• IP address of the visitor's device,
• Date and time of access by the visitor,
• Name and URL of the page accessed by the visitor,
• Website from which the visitor accesses the law firm website (so-called referrer URL),
• Browser and operating system of the visitor's device as well as the name of the access provider used by the visitor.

The processing of this personal data is justified in accordance with Article 6 Paragraph 1 Sentence 1 Letter f) GDPR. The law firm has a legitimate interest in data processing for the purpose of:

• quickly establish a connection to the law firm's website,
• to enable user-friendly use of the website,
• to identify and ensure the security and stability of the systems and
• to facilitate and improve the administration of the website.

The processing is expressly not carried out for the purpose of gaining information about the person visiting the website.

2.2 Contact form

Visitors can send messages to the firm using an online contact form on the website. In order to receive a reply, you must at least provide a valid email address. The person making the request can provide all further information voluntarily. By sending the message via the contact form, the visitor consents to the processing of the personal data transmitted. Data processing is carried out exclusively for the purpose of processing and answering inquiries via the contact form. This is done on the basis of the voluntarily given consent in accordance with Article 6 Paragraph 1 Sentence 1 Letter a) GDPR. The personal data collected for using the contact form will be automatically deleted as soon as the request has been completed and there are no reasons for further storage (e.g. subsequent engagement of our law firm).

3. Sharing of data

Personal data will be transmitted to third parties if

• in accordance with Article 6 Paragraph 1 Sentence 1 Letter a) GDPR, the data subject has expressly consented to this,
• the disclosure in accordance with Article 6 Paragraph 1 Sentence 1 Letter f) GDPR is necessary to assert, exercise or defend legal claims and there is no reason to assume that the data subject has an overriding legitimate interest in not disclosing their data,
• There is a legal obligation for data transfer in accordance with Article 6 Paragraph 1 Sentence 1 Letter c) GDPR, and/or this is necessary for the fulfillment of a contractual relationship with the data subject in accordance with Article 6 Paragraph 1 Sentence 1 Letter b) GDPR is.

In other cases, personal data will not be passed on to third parties.

4. Cookies

So-called cookies are used on the website. These are data packets that are exchanged between the law firm website server and the visitor's browser. These are saved by the devices used (PC, notebook, tablet, smartphone, etc.) when you visit the website. Cookies cannot cause any damage to the devices used. In particular, they do not contain any viruses or other malware. The cookies store information that arises in connection with the specific end device used. Under no circumstances can the law firm gain direct knowledge of the identity of the visitor to the website.

Cookies are largely accepted according to the browser's basic settings. The browser settings can be set up so that cookies are either not accepted on the devices used, or that a special message is displayed before a new cookie is created. However, it should be noted that deactivating cookies may mean that not all functions of the website can be used in the best possible way.

The use of cookies serves to make the use of the law firm's website more convenient. For example, session cookies can be used to determine whether the visitor has already visited individual pages on the website. After you leave the website, these session cookies are automatically deleted.

Temporary cookies are used to improve user-friendliness. They are stored on the visitor's device for a temporary period of time. When you visit the website again, it is automatically recognized that the visitor has already accessed the page at an earlier point in time and what entries and settings were made so that they do not have to be repeated.

Depending on your consent, cookies are also used to analyze visits to the website for statistical purposes and to improve the offering. These cookies make it possible to automatically recognize when you visit again that the website has already been accessed by the visitor before. The cookies are automatically deleted after a set period of time.

The data processed by technically necessary cookies is justified for the above-mentioned purposes to protect the law firm's legitimate interests in accordance with Article 6 Paragraph 1 Sentence 1 Letter f) GDPR.

5. Your rights as a data subject

If your personal data is processed when you visit our website, you as the “data subject” within the meaning of the GDPR have the following rights:

5.1 Information

You can request information from us as to whether we are processing your personal data. There is no right to information if providing the requested information would violate the obligation of confidentiality in accordance with Section 57 (1) StBerG or if the information must be kept secret for other reasons, in particular because of an overriding legitimate interest of a third party. Deviating from this, there may be an obligation to provide information if your interests outweigh the interest in confidentiality, particularly taking into account the threat of damage. The right to information is also excluded if the data is only stored because it cannot be deleted due to legal or statutory retention periods or serves exclusively for data backup or data protection control purposes, provided that providing information would require a disproportionate amount of effort and processing for other purposes is excluded by appropriate technical and organizational measures. If the right to information is not excluded in your case and your personal data is processed by us, you can request information from us about the following information:

• purposes of processing,
• Categories of personal data processed by you,
• Recipients or categories of recipients to whom your personal data is disclosed, in particular recipients in third countries,
• if possible, the planned period for which your personal data will be stored or, if this is not possible, the criteria for determining the storage period,
• the existence of a right to rectification or deletion or restriction of the processing of personal data concerning you or a right to object to this processing,
• the existence of a right to lodge a complaint with a data protection supervisory authority,
• if the personal data was not collected from you as the data subject, the available information about the origin of the data,
• if necessary, the existence of automated decision-making including profiling and meaningful information about the logic involved as well as the scope and intended effects of automated decision-making,
• If necessary, in the case of transfer to recipients in third countries, unless there is a decision by the EU Commission on the adequacy of the level of protection in accordance with Art. 45 Para. 3 GDPR, information about which appropriate guarantees in accordance with Art. 46 Para. 2 GDPR are available for protection of personal data are provided.

5.2 Correction and completion

If you discover that we have incorrect personal data about you, you can request that we correct this incorrect data immediately. If your personal data is incomplete, you can request that it be completed.

5.3 Deletion

You have a right to erasure (“right to be forgotten”) unless processing is necessary to exercise the right to freedom of expression, the right to information or to fulfill a legal obligation or to perform a task carried out in the public interest and one of the following reasons applies:

• The personal data are no longer necessary for the purposes for which they were processed.
• The basis for justification for the processing was solely your consent, which you revoked.
• You have objected to the processing of your personal data that we have made public.
• You have objected to the processing of personal data that we have not made public and there are no overriding legitimate reasons for the processing.
• Your personal data has been processed unlawfully.
• The deletion of personal data is necessary to fulfill a legal obligation to which we are subject.

There is no right to deletion if, in the case of lawful, non-automated data processing, deletion is not possible or only possible with disproportionate effort due to the special type of storage and your interest in deletion is low. In this case, deletion is replaced by restriction of processing.

5.4 Restriction of processing

You can request that we restrict processing if one of the following reasons applies:

• You dispute the accuracy of the personal data. In this case, the restriction can be requested for the period of time that enables us to check the accuracy of the data.
• The processing is unlawful and you request the restriction of the use of your personal data instead of deletion.
• We no longer need your personal data for the purposes of processing, but you need it to establish, exercise or defend legal claims.
• You have lodged an objection in accordance with Article 21 Paragraph 1 GDPR. Restriction of processing can be requested as long as it is not yet clear whether our legitimate reasons outweigh your reasons.

Restriction of processing means that the personal data will only be processed with your consent or for the establishment, exercise or defense of legal claims or to protect the rights of another natural or legal person or for reasons of important public interest. Before we lift the restriction, we have a duty to inform you about it.

5.5 Data portability

You have a right to data portability if the processing is based on your consent (Article 6 Paragraph 1 Sentence 1 Letter a) or Article 9 Paragraph 2 Letter a) GDPR) or on a contract to which you are a party and the processing takes place using automated procedures. In this case, the right to data portability includes the following rights, provided that this does not affect the rights and freedoms of other persons: You can request from us to receive the personal data that you have provided to us in a structured, commonly used and machine-readable format . You have the right to transmit this data to another person responsible without hindrance on our part. If technically feasible, you can request that we transmit your personal data directly to another person responsible.

5.6 Objection

If the processing is based on Art. 6 Para. 1 Sentence 1 Letter e) GDPR (performing a task in the public interest or in the exercise of official authority) or on Art. 6 Para. 1 Sentence 1 Letter f) GDPR (legitimate interest of the controller). or a third party), you have the right to object at any time to the processing of your personal data for reasons relating to your particular situation. This also applies to profiling based on Article 6 Paragraph 1 Sentence 1 Letter e) or Letter f) GDPR. After exercising your right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing that outweigh your interests, rights and freedoms, or the processing serves to assert, exercise or defend legal claims.

You can object to the processing of your personal data for direct advertising purposes at any time. This also applies to profiling that is associated with such direct advertising. After exercising this right of objection, we will no longer use the relevant personal data for direct advertising purposes.

You have the option of informing our office of your objection informally by telephone, email or to the postal address listed at the beginning of this data protection declaration.

5.7 Revocation of consent

You have the right to revoke your consent at any time with future effect. The revocation of consent can be communicated informally by telephone, email, if necessary by fax or to our postal address. The revocation does not affect the lawfulness of the data processing that took place based on the consent until the revocation was received. Once your revocation has been received, data processing based solely on your consent will be discontinued.

5.8 Complaint

If you believe that the processing of your personal data is unlawful, you may lodge a complaint with a data protection supervisory authority responsible for your place of residence or work or for the place of the alleged infringement.

6. Status and update of this data protection declaration

This data protection declaration is valid as of January 1, 2024. We reserve the right to update the data protection declaration in due course in order to improve data protection and/or adapt it to changes in official practice or case law.