Data Protection Declaration by HOW Steuerberatungsgesellschaft mbH
As the operator of the website www.how-tax.com and the party responsible for the personal data of the users (hereinafter referred to as “you”) of the website in the sense of the statutory data-protection stipulations, HOW Steuerberatungsgesellschaft mbH hereinafter referred to as “we”) take data protection very seriously.
We protect your private sphere and your private data. We collect, process and use personal data in compliance with the contents of these data protection provisions as well as the applicable data protection legislation.
It is stated in these data protection provisions what personal data we collect, process and use concerning you.
Name and address of the party responsible, contacting the data protection officer
The party responsible in the sense of the General Data Protection Regulation (GDPR) and other national data protection legislation of the member states as well as other data protection-law provisions is:
HOW Steuerberatungsgesellschaft mbH
Telefon +49 211 159674-18
Telefax +49 211 159674-10
Handelsregister des Amtsgerichts Düsseldorf HRB 67941.
If you have any queries regarding the subject of data protection, please contact our data protection officer, quoting the keywords “data protection HOW website”. Please direct your query to email@example.com.
General information regarding data processing
Scope of the processing of personal data
As a matter of principle, we only process personal data of our users insofar as this is necessary to provide a functional website as well as our content and services. Processing personal data of our users is usually done only after consent has been granted by the respective user. An exception applies in cases where prior obtaining of a consent is not possible for factual reasons and the processing of the data is permitted by statutory provisions.
Legal basis for the processing of personal data
Insofar as we obtain a consent from the person affected for the processing of personal data, Article 6 paragraph 1 a of the EU General Data Protection Regulation (GDPR) serves as the legal basis.
When processing personal data which is necessary in order to perform a contract to which the person affected is a contract party, Art. 6 paragraph 1 b of the GDPR serves as the legal basis. This also apples for processing which is necessary for the implementation of pre-contractual measures.
Insofar as processing personal data is necessary for the fulfilment of a legal obligation to which our company is subject, Art. 6 paragraph 1 c of the GDPR serves as the legal basis.
In the event that crucial interests of the person affected or of another natural person make it necessary to process personal data, Art. 6 paragraph 1 d of the GDPR serves as the legal basis.
If the processing is necessary to safeguard a justified interest of our company or of a third party and if the interests, fundamental rights and fundamental freedoms of the person affected do not outweigh that justified interest, then Art. 6 paragraph 1 f. of the GDPR serves as the legal basis for the processing.
Data deletion and storage duration
The personal data of the person affected is deleted or blocked as soon as the purpose of the storage ceases to apply. Storage can go beyond this if this is provided for by the European or national legislator in Union-law ordinances, laws or other provisions to which the party responsible is subject. Blocking or deleting the data is also done if a storage period prescribed by the named norms expires, unless there is a necessity for further storage of the data for entry into or performance of a contract.
Providing the website and generating log files
Description and scope of the data processing
Whenever our website is accessed, our system collects automated data and information from the computer accessing it.
The following data is collected in this context:
- IP address
- the domain name of the website you came from
- the pages of our website which you have visited
- the names of the files accessed
- the date and time of each access
- the name of your Internet service provider
- as well as, where applicable, the operating system and browser version of your PC.
The data is also saved in our system’s log files. This data is not stored together with other personal data of the user.
Legal basis for the data processing
The legal basis for the provisional storage of the data and the log files is Article 6 paragraph 1 f of the GDPR.
Purpose of the data processing
The provisional storage of the IP address by the system is necessary in order to make it possible to deliver the website to the user’s computer. For this purpose, the user’s IP address must be saved for the duration of the session.
Saving is done in log files in order to ensure the functionality of the website. Moreover, we use the data in order to optimise the website and to guarantee the security of our information-technology systems. No evaluation of the data for marketing purposes takes place in this context.
These purposes also include our justified interest in data processing pursuant to Article 6 paragraph 1 f of the GDPR.
Duration of the storage
The data will be deleted as soon as it is no longer required to achieve the purpose of its collection. In the case of the collection of the data in order to make the website available, this is the situation when the respective session has come to an end.
In the case of storage of the data in log files, this is the situation after a maximum of three days. Storage going beyond this is possible. In such case, the IP addresses of the users are deleted or transformed so that it is no longer possible to allocate them to the accessing clients.
Objection and removal option
Collecting the data in order to make the website available and storing the data in log files are absolutely essential for the operation of the website. As a consequence, it is not possible for the user to object thereto.
Description and scope of the data processing
It is possible to make contact via the email address provided. In such case, the user’s personal data transmitted with the email is stored.
The data is not passed on to third parties in this context. The data is exclusively used in order to process the conversation.
Legal basis for the data processing
If a consent has been granted by the user, the legal basis for the processing of the data is Article 6 paragraph 1 a of the GDPR.
The legal basis for the processing of the data which is transmitted in the course of sending an email is Article 6 paragraph 1 f of the GDPR. If the aim of the email contact is to enter into a contract, then an additional legal basis for the processing is Article 6 paragraph 1 b of the GDPR.
Purpose of the data processing
The processing of the personal data in the case of an establishment of contact by E-Mail serves only for us to process the contact by you and the requisite justified interest in processing the data is also present therein.
Duration of the storage
The data will be deleted as soon as it is no longer required to achieve the purpose of its collection. For the personal data which is sent by email, this is the case if the respective conversation with the user has come to an end. The conversation is at an end if it can be inferred from the circumstances that the pertinent set of facts has been finally clarified.
Objection and removal option
The user has the option at all times to revoke his or her consent to the processing of the personal data. If the user contacts us by email, then s/he can object at any time to the storage of his or her personal data. In such a case, the conversation cannot be continued.
You can revoke the consent to the processing of your data by sending an email to the data protection officer at any time.
All personal data which is saved in the course of making contact is deleted in such case.
Links to other websites
Our website can contain links to third-party websites. If you follow a link to one of these websites, please note that we cannot assume any liability or give any guarantee regarding third-party contents or data protection conditions. Please inform yourself about the respectively-applicable data protection conditions before you transmit personal data to these websites.
Using YouTube Plug-ins
1. Regarding the plug-in:
We use YouTube for the embedding of videos. YouTube is operated by YouTube LLC, with headquarters at 901 Cherry Avenue, San Bruno, CA 94066, USA. YouTube is represented by Google Inc., with headquarters at 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
The YouTube plug-in used for this purpose on our website is only activated if you click on “activate YouTube now” and thus consent to the YouTube usage. Upon your consent, a connection to the YouTube servers is created and the plug-in is displayed. By doing this, which of our website pages you have visited is transmitted to the YouTube servers. If you are logged onto YouTube as a member, YouTube allocates that information to your personal user account. When using the plug-in, such as clicking on the “play” button of a video, that information is also allocated to your user account. You can prevent that allocation by logging out of your YouTube user account as well as other user accounts associated with YouTube LLC and Google Inc., and deleting the corresponding cookies from these companies, before you use our website.
Please see YouTube’s data protection information at the following link regarding the purpose and the scope of the data collection and the further processing and usage of the data by YouTube as well as your rights and configuration options in this respect for the protection of your privacy: www.google.de/intl/de/policies/privacy/
2. Permission cookie:
The following data is saved and transmitted in the cookies in this context:
- consent to using YouTube (“enable cookie”)
- activation of the YouTube plug-in.
Before activating the YouTube plug-in on our website, the user is informed about the usage of cookies for the abovementioned purpose, and the user’s consent is obtained to process the personal data used in that context. In that context, reference is also made to this data protection declaration.
The legal basis for processing personal data using cookies is article 6, paragraph 1 a of the GDPR.
Analysis cookies are used to improve the quality of our website and its contents, and to increase user-friendliness.
Cookies are stored on the user’s computer and transmitted from it to our website. Accordingly, as the user, you have full control over the usage of cookies. You can deactivate or limit the transfer of cookies by changing the configurations in your web browser. Cookies already saved can be deleted at any time. This can also be done automatically. If cookies are deactivated for our website, it might no longer be possible to use all of the website’s functions to their full extent.
All of the information which you transmit to us will be stored on servers within the European Union. Unfortunately, transferring information via the Internet is not completely secure, which is why we cannot guarantee the security of the data transmitted via the Internet to and via our website. However, we secure our website and other systems in the best possible manner through technical and organisational measures against loss, destruction, access, modification or dissemination of your data by unauthorised parties.
We take precautionary measures in order to guarantee the security of your personal data. Your data is conscientiously protected against loss, destruction, falsification, manipulation and unauthorised access or unauthorised disclosure.
Rights of the person affected
If your personal data is processed, you are the person affected in the sense of the GDPR and you are entitled to the following rights:
You can request a confirmation from us as to whether personal data pertaining to you is being processed by us.
If such processing is taking place, you can request details from us about the following information:
(1) the purposes for which the personal data is being processed;
(2) the categories of personal data which are processed;
(3) the recipients and/or the categories of recipients to whom the personal data pertaining to you has been disclosed or will be disclosed;
(4) the planned duration of the storage of the personal data pertaining to you or, if no specific details are possible in this respect, criteria for the determination of the storage period;
(5) the existence of a right to correction or deletion of the personal data pertaining to you, a right to limit the processing by the party responsible or a right to object to this processing;
(6) the existence of a right to complain to a supervisory authority;
(7) all available information concerning the origin of the data, if the personal data is not collected from the person affected.
You are entitled to the right to request information about whether the personal data pertaining to you will be transmitted to a non-EU state or to an international organisation. In this context, you can request to be informed about the suitable guarantees pursuant to Article 46 of the GDPR in connection with the transmission.
Right to correction
You have a right to correction and/or completion insofar as the processed personal data pertaining to you is incorrect or incomplete. We will make the correction without undue delay.
Right to restrict the processing
Subject to the following prerequisites, you can request restriction of the processing of the personal data pertaining to you:
(1) if you dispute the correctness of the personal data pertaining to you, namely for a period, that enables us to check the correctness of the personal data;
(2) if the processing is unlawful and you refuse deletion of the personal data and instead request restriction of the usage of the personal data;
(3) we no longer require the personal data for the purposes of the processing but you require it for the assertion, exercise or defence of legal claims; or
(4) if you have filed an objection to the processing pursuant to Article 21.1 of the GDPR as long as it is not yet certain whether our justified reasons outweigh your reasons.
If the processing of the personal data pertaining to you is restricted, this data may – apart from its storage – only be processed with your consent or for the assertion, exercise or defence of legal claims or for the protection of the right of another natural person or legal entity or for reasons of an important public interest of the Union or a member state.
If the processing has been restricted pursuant to the abovementioned prerequisites, you will be informed by us before the restriction is lifted.
Right to deletion
You can request from us that the personal data pertaining to you be deleted without undue delay. We are obliged to delete this data without undue delay if one of the following reasons exists:
(1) The personal data pertaining to you is no longer necessary for the purposes for which it was collected or processed in another way.
(2) You revoke your consent on which the processing pursuant to Article 6 paragraph 1 a or Article 9 paragraph 2 a of the GDPR was based and there is a lack of another legal basis for the processing.
(3) You file an objection to the processing pursuant to Article 21.1 of the GDPR and there are no overriding justified reasons for the processing, or you file an objection to the processing pursuant to Article 21.2 of the GDPR.
(4) The personal data pertaining to you has been processed unlawfully.
(5) The deletion of the personal data pertaining to you is necessary in order to fulfil a legal obligation pursuant to the law of the Union or the member state(s) to which the party responsible is subject.
(6) The personal data pertaining to you was collected in connection with services offered by the information company pursuant to Article 8.1 of the GDPR.
The right to deletion does not exist insofar as the processing is necessary
(1) to exercise the right to free expression of opinion and information;
(2) in order to fulfil a legal obligation which requires the processing pursuant to the law of the Union or the member state(s) to which we are subject;
(3) for reasons of the public interest in the area of public health pursuant to Article 9 paragraph 2 h and i as well as Article 9 paragraph 3 of the GDPR;
(4) for the assertion, exercise or defence of legal claims.
Right to data transferability
You have the right to receive in a structured, common and machine-readable format the personal data pertaining to you which you have provided to us. In addition, you have the right to transmit this data to another party responsible without impediment by the party responsible to whom the personal data has been provided, insofar as
(1) the processing is based on a consent pursuant to Article 6 paragraph 1 a of the GDPR or Article 9 paragraph 2 a of the GDPR or on a contract pursuant to Article 6 paragraph 1 b of the GDPR, and
(2) the processing is done with the assistance of automated processes.
In exercise of this right, you also have the right to procure that the personal data pertaining to you is transmitted directly by one party responsible to another party responsible insofar as this is technically feasible. No freedoms or rights of other parties may be detrimentally affected thereby.
The right to data transferability does not apply for processing of personal data which is necessary in order to carry out a task which is in the public interest or in exercise of official authority which has been transferred to the party responsible.
You have the right for reasons which arise from your special situation to file an objection at any time to the processing of the personal data pertaining to you which is done on the basis of Article 6 paragraph 1 e or f of the GDPR.
We then no longer process the personal data pertaining to you, unless we can prove mandatory protection-worthy reasons for the processing which outweigh your interests, rights and freedoms, or the processing serves in the assertion, exercise or defence of legal claims.
You have the option of exercising your objection right in connection with the usage of services by the information company – irrespective of Directive 2002/58/EC – by means of automated processes where technical specifications are used.
Right to revocation of the data protection-law consent declaration
You have the right to revoke your data protection-law consent declaration at any time. The revocation does not affect the lawfulness of the processing which took place on the basis of the consent until the revocation.
Right to complain to a supervisory authority
Irrespective of contrary administrative-law or judicial legal remedies, you are entitled to the right to complain to a supervisory authority, particularly in the member state of your place of residence, your workplace or the location of the alleged breach, if you are of the view that the processing of the personal data pertaining to you breaches the GDPR.
The supervisory authority to which the complaint is submitted will inform the complainant about the status and the outcome of the complaint, including the possibility of a judicial legal remedy pursuant to Article 78 of the GDPR.
Changes to the data protection provisions
We reserve the right to modify this Data Protection Declaration at any time with effect for the future, in order that it always conforms to the current legal requirements or in order to incorporate changes to our services in the Data Protection Declaration, e.g. if we introduce new services. For this reason, please look again at the Data Protection Declaration during your next visit.