Protection des données

Privacy Policy

We are very delighted that you have shown interest in our enterprise. Data protection is of a particularly high priority for our management. This principle applies to our website as well as to our conventional services. In this respect, this privacy statement applies to both ranges, in particular with regard to the listed rights of data subjects as well as the legal basis and the duration of the data processing.

The use of our Internet pages is possible without any indication of personal data; however, if a data subject wants to use special enterprise services via our website, processing of personal data could become necessary. If the processing of personal data is necessary and there is no statutory basis for such processing, we generally obtain consent from the data subject.

The processing of personal data, such as the name, address, e-mail address, or telephone number of a data subject shall always be in line with the General Data Protection Regulation (GDPR). By means of this data protection declaration, we would like to inform the general public of the nature, scope, and purpose of the personal data we collect, use and process. Furthermore, data subjects are informed, by means of this data protection declaration, of the rights to which they are entitled.

As the controller, we have implemented numerous technical and organizational measures to ensure the most complete protection of personal data transmitted and entrusted to us. However, Internet-based data transmissions may in principle have security gaps, so absolute protection may not be guaranteed. For this reason, every data subject is free to transfer personal data to us via alternative means, e.g. by telephone.

Our security procedures are reviewed at regular intervals and adapted according to technological advance. Our employees are obligated to secrecy and confidentiality.

1. Definitions

Our data protection declaration is based on the terms used by the European legislator for the adoption of the General Data Protection Regulation (GDPR). Our data protection declaration should be legible and understandable for the general public, as well as our customers, clients and business partners. To ensure this, we would like to first explain the terminology used.

In this data protection declaration, we use, inter alia, the following terms:

  • a) 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.

  • b) Data subject

    Data subject is any identified or identifiable natural person, whose personal data is processed by the controller responsible for the processing.

  • c) Processing

    Processing is 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, organisation, structuring, storage, adaptation or alteration, retrieval, consultation, use, disclosure by transmission, dissemination or otherwise making available, alignment or combination, restriction, erasure or destruction.

  • d) Restriction of processing

    Restriction of processing is the marking of stored personal data with the aim of limiting their processing in the future.

  • e) Profiling

    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.

  • f) Pseudonymisation

    Pseudonymisation is 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 organisational measures to ensure that the personal data are not attributed to an identified or identifiable natural person.

  • g) Controller or controller responsible for the processing

    Controller or controller responsible for the processing is 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.

  • h) Processor

    Processor is a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.

  • i) Recipient

    Recipient is 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.

  • j) Third party

    Third party is 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 authorised to process personal data.

  • k) Consent

    Consent of the data subject is 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.

2. Name and Address of the controller

Controller for the purposes of the General Data Protection Regulation (GDPR), other data protection laws applicable in Member states of the European Union and other provisions related to data protection is:

  • a) BKB Brauer, Kwasny, Bayer, Deutsch + Co. GmbH
    Steuerberatungsgesellschaft
    Mr Holger Kwasny
    Iggelheimer Str. 26
    64347 Speyer
    Germany
    Phone: +49 6232 6749-0
    E-Mail: info@bkb-speyer.de
    URL: www.bkb-speyer.de

  • b) BKB Bayer, Kwasny, Brauer, Deutsch + Co. GmbH
    Wirtschaftsprüfungsgesellschaft
    Mr Holger Kwasny
    Theodor-Heuss-Anlage 12
    68165 Mannheim
    Germany
    Phone: +49 621 410735-0
    E-Mail: info@bkb-mannheim.de
    URL: www.bkb-mannheim.de

  • c) bkb audit GmbH
    Wirtschaftsprüfungsgesellschaft
    Mr Thorsten Hans
    Theodor-Heuss-Anlage 12
    68165 Mannheim
    Germany
    Phone: 0621 410735-0
    E-Mail: info@bkb-audit.de
    URL: www.bkb-audit.de

3. Name and Address of the Data Protection Officers

The Data Protection Officers of the controller are:

  • a) Mrs Annette Hemmerich
    E-Mail: datenschutz@bkb-speyer.de

  • b) Mrs Alexandra König
    E-Mail: datenschutz@bkb-mannheim.de

Any data subject may, at any time, contact our Data Protection Officers directly with all questions and suggestions concerning data protection.

4. Cookies

Our Internet pages use cookies. Cookies are text files that are stored in a computer system via an Internet browser.

Many Internet sites and servers use cookies. Many cookies contain a so-called cookie ID. A cookie ID is a unique identifier of the cookie. It consists of a character string through which Internet pages and servers can be assigned to the specific Internet browser in which the cookie was stored. This allows visited Internet sites and servers to differentiate the individual browser of the data subject from other Internet browsers that contain other cookies. A specific Internet browser can be recognized and identified using the unique cookie ID.

Through the use of cookies, we can provide the users of this website with more user-friendly services that would not be possible without the cookie setting.

By means of a cookie, the information and offers on our website can be optimized with the user in mind. Cookies allow us, as previously mentioned, to recognize our website users. The purpose of this recognition is to make it easier for users to utilize our website. The website user that uses cookies, e.g. does not have to enter access data each time the website is accessed, because this is taken over by the website, and the cookie is thus stored on the user’s computer system. Another example is the cookie of a shopping cart in an online shop. The online store remembers the articles that a customer has placed in the virtual shopping cart via a cookie.

The data subject may, at any time, prevent the setting of cookies through our website by means of a corresponding setting of the Internet browser used, and may thus permanently deny the setting of cookies. Furthermore, already set cookies may be deleted at any time via an Internet browser or other software programs. This is possible in all popular Internet browsers. If the data subject deactivates the setting of cookies in the Internet browser used, not all functions of our website may be entirely usable.

5. Collection of general data and information; third-party content

Our website collects a series of general data and information when a data subject or automated system calls up the website. This general data and information are stored in the server log files. Collected may be (1) the browser types and versions used, (2) the operating system used by the accessing system, (3) the website from which an accessing system reaches our website (so-called referrers), (4) the sub-websites, (5) the date and time of access to the Internet site, (6) an Internet protocol address (IP address), (7) the Internet service provider of the accessing system, and (8) any other similar data and information that may be used in the event of attacks on our information technology systems.

When using these general data and information, we do not draw any conclusions about the data subject. Rather, this information is needed to (1) deliver the content of our website correctly, (2) optimize the content of our website as well as its advertisement, (3) ensure the long-term viability of our information technology systems and website technology, and (4) provide law enforcement authorities with the information necessary for criminal prosecution in case of a cyber-attack. Therefore, we analyze anonymously collected data and information statistically, with the aim of increasing the data protection and data security of our enterprise, and to ensure an optimal 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 a data subject.

On our website we use information services of Deubner Verlag. Please pay attention to the separate privacy policy applicable to this purpose, which you can access at www.deubner-verlag.de/datenschutzerklaerung-homepageservice.

6. Contact possibility via the website

Our website contains information that enables a quick electronic contact to our enterprise, as well as direct communication with us, which also includes a general address of the so-called electronic mail (e-mail address). If a data subject contacts the controller by e-mail or via a contact form, the personal data transmitted by the data subject are automatically stored. Such personal data transmitted on a voluntary basis by a data subject to the data controller are stored for the purpose of processing or contacting the data subject. There is no transfer of this personal data to third parties. There is no transfer to countries outside the European Union, neither.

7. Routine erasure and blocking of personal data

The data controller shall process and store the personal data of the data subject only for the period necessary to achieve the purpose of storage, or as far as this is granted by the European legislator or other legislators in laws or regulations to which the controller is subject to.

If the storage purpose is not applicable, or if a storage period prescribed by the European legislator or another competent legislator expires, the personal data are routinely blocked or erased in accordance with legal requirements.

8. Rights of the data subject

  • a) Right of confirmation

    Each data subject shall have the right granted by the European legislator to obtain from the controller the confirmation as to whether or not personal data concerning him or her are being processed. If a data subject wishes to avail himself of this right of confirmation, he or she may, at any time, contact any employee of the controller.

  • b) Right of access

    Each data subject shall have the right granted by the European legislator to obtain from the controller free information about his or her personal data stored at any time and a copy of this information. Furthermore, the European directives and regulations grant the data subject access to the following information:

    • the purposes of the processing
    • the categories of personal data concerned
    • the recipients or categories of recipients to whom the personal data have been or will be disclosed, in particular recipients in third countries or international organisations
    • 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 existence of 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) of the GDPR and, at least in those cases, meaningful information about the logic involved, as well as the significance and envisaged consequences of such processing for the data subject

    Furthermore, the data subject shall have a right to obtain information as to whether personal data are transferred to a third country or to an international organisation. Where this is the case, the data subject shall have the right to be informed of the appropriate safeguards relating to the transfer.

    If a data subject wishes to avail himself of this right of access, he or she may, at any time, contact any employee of the controller.

  • c) Right to rectification

    Each data subject shall have the right granted by the European legislator 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 a data subject wishes to exercise this right to rectification, he or she may, at any time, contact any employee of the controller.

  • d) Right to erasure (Right to be forgotten)

    Each data subject shall have the right granted by the European legislator 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, as long as the processing is not necessary:

    • 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 to which the processing is based according to point (a) of Article 6(1) of the GDPR, or point (a) of Article 9(2) of the GDPR, and where there is no other legal ground for the processing.
    • The data subject objects to the processing pursuant to Article 21(1) of the GDPR and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2) of the GDPR.
    • The personal data have been unlawfully processed.
    • The personal data must 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) of the GDPR.

    If one of the aforementioned reasons applies, and a data subject wishes to request the erasure of personal data stored by us, he or she may, at any time, contact any employee of the controller. This employee shall promptly ensure that the erasure request is complied with immediately.

    Where the controller has made personal data public and is obliged pursuant to Article 17(1) 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 other controllers processing the personal data that the data subject has requested erasure by such controllers of any links to, or copy or replication of, those personal data, as far as processing is not required. Our employees will arrange the necessary measures in individual cases.

  • e) Right of restriction of processing

    Each data subject shall have the right granted by the European legislator to obtain from the controller restriction of processing where one of the following applies:

    • 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 instead 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 defence of legal claims.
    • The data subject has objected to processing pursuant to Article 21(1) of the GDPR pending the verification whether the legitimate grounds of the controller override those of the data subject.

    If one of the aforementioned conditions is met, and a data subject wishes to request the restriction of the processing of personal data stored by us, he or she may at any time contact any employee of the controller. This employee will arrange the restriction of the processing.

  • f) Right to data portability

    Each data subject shall have the right granted by the European legislator, to receive the personal data concerning him or her, which was provided to a controller, in a structured, commonly used and machine-readable format. He or she shall have the right to transmit those data to another controller without hindrance from the controller to which the personal data have been provided, as long as the processing is based on consent pursuant to point (a) of Article 6(1) of the GDPR or point (a) of Article 9(2) of the GDPR, or on a contract pursuant to point (b) of Article 6(1) of the GDPR, and the processing is carried out by automated means, as long as the processing is not necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller.

    Furthermore, in exercising his or her right to data portability pursuant to Article 20(1) of the GDPR, the data subject shall have the right to have personal data transmitted directly from one controller to another, where technically feasible and when doing so does not adversely affect the rights and freedoms of others.

    In order to assert the right to data portability, the data subject may at any time contact any of our employees.

  • g) Right to object

    Each data subject shall have the right granted by the European legislator 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) of the GDPR. This also applies to profiling based on these provisions.

    We shall no longer process the personal data in the event of the objection, unless we can demonstrate compelling legitimate grounds for the processing which override the interests, rights and freedoms of the data subject, or for the establishment, exercise or defence of legal claims.

    If we process personal data 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. This applies to profiling to the extent that it is related to such direct marketing. If the data subject objects to us to the processing for direct marketing purposes, we will no longer process the personal data for these purposes.

    In addition, the data subject has the right, on grounds relating to his or her particular situation, to object to processing of personal data concerning him or her by us for scientific or historical research purposes, or for statistical purposes pursuant to Article 89(1) of the GDPR, unless the processing is necessary for the performance of a task carried out for reasons of public interest.

    In order to exercise the right to object, the data subject may contact any of our employees. In addition, the data subject is free in the context of the use of information society services, and notwithstanding Directive 2002/58/EC, to use his or her right to object by automated means using technical specifications.

  • h) Automated individual decision-making, including profiling

    Each data subject shall have the right granted by the European legislator 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, as long as the decision (1) is not is necessary for entering into, or the performance of, a contract between the data subject and a data controller, or (2) is not authorised 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 (3) is not based on the data subject’s explicit consent.

    If the decision (1) is necessary for entering into, or the performance of, a contract between the data subject and a data controller, or (2) it is based on the data subject’s explicit consent, we 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 contest the decision.

    If the data subject wishes to exercise the rights concerning automated individual decision-making, he or she may, at any time, contact any of our employees.

  • i) Right to withdraw data protection consent

    Each data subject shall have the right granted by the European legislator to withdraw his or her consent to processing of his or her personal data at any time.

    If the data subject wishes to exercise the right to withdraw the consent, he or she may, at any time, contact any of our employees.

  • j) Right to complain to supervisory authority

    Any person concerned by the processing of personal data shall have the right to complain to the supervisory authority, in particular in the Member State of his or her residence, place of work or place of alleged infringement, where the data subject considers that the processing of the personal data concerning them is contrary to the GDPR.

9. Data protection for applications and the application procedures

The data controller shall collect and process the personal data of applicants for the purpose of the processing of the application procedure. The processing may also be carried out electronically. This is the case, in particular, if an applicant submits corresponding application documents by e-mail or by means of a web form on our website. An applicant can always opt for paper mail instead of applying electronically. This means no disadvantage. However, an application by electronic means without providing personal data is not possible.

If the data controller concludes an employment contract with an applicant, the submitted data will be stored for the purpose of processing the employment relationship in compliance with legal requirements. If no employment contract is concluded with the applicant by the controller, the application documents shall be automatically erased two months after notification of the refusal decision, provided that no other legitimate interests of the controller are opposed to the erasure. Other legitimate interest in this relation is, e.g. a burden of proof in a procedure under the General Equal Treatment Act (AGG).

10. Google Webfonts, Google Maps, Google Ajax- and jQuery-libraries

Various technologies provided by Google LLC, 1600 Amphitheater Parkway, Mountain View, CA 94043, USA, are used on our website. For example, you can use Google Maps to route to our business premises. For this purpose, corresponding program libraries or map contents of servers are called by Google. With the help of Google Webfonts, a uniform presentation of our web pages on all Internet browsers is ensured.

In this context, we point out that the use of the mentioned technologies will call up external servers from Google in the USA. It is not sure how Google will log and reuse these server requests. We refer to the privacy policy of Google. However, it must be assumed that in any case the IP address of the visitor of our website, the name and version of the browser used and the calling system’s operating system and screen resolution will be stored for a period of several months. Incidentally, the same applies to Javascript elements that could be loaded by Google servers for browser compatibility purposes.

11. Legal basis for the processing

Art. 6(1) lit. a GDPR serves as the legal basis for processing operations for which we obtain consent for a specific processing purpose. If the processing of personal data is necessary for the performance of a contract to which the data subject is party, as is the case, for example, when processing operations are necessary for the supply of goods or to provide any other service, the processing is based on Article 6(1) lit. b GDPR. The same applies to such processing operations which are necessary for carrying out pre-contractual measures, for example in the case of inquiries concerning our products or services. Is our company subject to a legal obligation by which processing of personal data is required, such as for the fulfillment of tax obligations, the processing is based on Art. 6(1) lit. c GDPR. In rare cases, the processing of personal data may be necessary to protect the vital interests of the data subject or of another natural person. This would be the case, for example, if a visitor were injured in our company and his name, age, health insurance data 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(1) lit. d GDPR.

Finally, processing operations could be based on Article 6(1) lit. f GDPR. This legal basis is used for processing operations which are not covered by any of the abovementioned legal grounds, if processing is necessary for the purposes of the legitimate interests pursued by our company or by a third party, except where such interests are overridden by the interests or fundamental rights and freedoms of the data subject which require protection of personal data. Such processing operations are particularly permissible because they have been specifically mentioned by the European legislator. He considered that a legitimate interest could be assumed if the data subject is a client of the controller (Recital 47 Sentence 2 GDPR).

12. The legitimate interests pursued by the controller or by a third party

Where the processing of personal data is based on Article 6(1) lit. f GDPR our legitimate interest is to carry out our business in favor of the well-being of all our employees and the shareholders.

13. Period for which the personal data will be stored

The criteria used to determine the period of storage of personal data is the respective statutory retention period. After expiration of that period, the corresponding data is routinely deleted, as long as it is no longer necessary for the fulfillment of the contract or the initiation of a contract.

14. Provision of personal data as statutory or contractual requirement; Requirement necessary to enter into a contract; Obligation of the data subject to provide the personal data; possible consequences of failure to provide such data

We clarify that the provision of personal data is partly required by law (e.g. tax regulations) or can also result from contractual provisions (e.g. information on the contractual partner). Sometimes it may be necessary to conclude a contract that the data subject provides us with personal data, which must subsequently be processed by us. The data subject is, for example, obliged to provide us with personal data when our company signs a contract with him or her. The non-provision of the personal data would have the consequence that the contract with the data subject could not be concluded.

Before personal data is provided by the data subject, the data subject must contact any employee. The employee clarifies to the data subject whether the provision of the personal data is required by law or contract or is necessary for the conclusion of the contract, whether there is an obligation to provide the personal data and the consequences of non-provision of the personal data.

15. Existence of automated decision-making

As a responsible company, we do not use automatic decision-making or profiling.

16. Subscription to our newsletter

We regularly inform our clients and business partners via newsletters about news from the fields of taxes, law and business. The newsletter of our company can only be received by the data subject if (1) the data subject has a valid email address and (2) the data subject has registered with us for the newsletter and expressly gave us his consent.

The personal data collected in the context of registering for the newsletter will be used exclusively to send our newsletter. There is no transfer of the personal data collected as part of the newsletter service to third parties. Subscription to our newsletter may be terminated by the person concerned at any time. The consent to the storage of personal data that the data subject has given us for the newsletter dispatch can be revoked at any time.

17. Specific information to our clients

In detail we process these personal data: First and last name, title, postal address/es, telephone number/s, fax number/s (if applicable), e-mail address/es and all other information that is necessary for the appropriate mandate operation.

Data processing takes place for the purpose of the operation of the client relationship including correspondence, moreover to the fulfillment of our contractual and legal obligations as a tax consultant or auditor and for processing in the context of mutual claims under the mandate contract.

The legal basis for data processing is essentially Article 6(1) lit. b (fulfillment of the mandate contract), lit. c (fulfillment of legal obligations as accountant or auditor), lit. f (preservation of legitimate interests, ie continuous business relationship with our client) and lit. a (consent to processing for specific purposes).

Transmission of personal data to third parties takes place only on behalf and with the consent of the client, it takes place to tax authorities and courts, social insurance carriers, Bundesanzeiger Verlag GmbH, banks and credit institutes, insurance companies, professional associations, processors (whose services we use and who are obliged to protect our professional secrets, eg DATEV eG).

We will only transfer personal data to countries outside the European Union to the extent necessary for the operation of the mandate contract (such as payment orders) or if the client has given his consent or if it is otherwise permitted by law.

Personal data is stored by us for the duration of the legal retention periods. As a rule, these are 10 years plus a waiting period of a further 4 years to cover cases of a possible delay. After 14 years we will check if there are reasons for further storage.

Clients as affected persons have the rights detailed above. If we perform the data processing for specific purposes on the basis of a given consent, this consent can be revoked at any time.

This Privacy Policy has been generated by the Privacy Policy Generator of the German Association for Data Protection that was developed in cooperation with RC GmbH, which sells used IT and the filesharing Lawyers from WBS-LAW.