1. An overview of data protection
The following information will provide you with an easy to navigate overview of what will happen with your personal data when you visit this website. The term „personal data“ comprises all data that can be used to personally identify you. For detailed information about the subject matter of data protection, please consult our Data Protection Declaration, which we have included beneath this copy.
Data recording on this website
Who is the responsible party for the recording of data on this website (i.e. the „controller“)?
The data on this website is processed by the operator of the website, whose contact information is available under section „Imprint“ on this website.
How do we record your data?
We collect your data as a result of your sharing of your data with us. This may, for instance be information you enter into our contact form.
Our IT systems automatically record other data when you visit our website. This data comprises primarily technical information (e.g. web browser, operating system or time the site was accessed). This information is recorded automatically when you access this website.
What are the purposes we use your data for?
A portion of the information is generated to guarantee the error free provision of the website. Other data may be used to analyse your user patterns.
What rights do you have as far as your information is concerned?
You have the right to receive information about the source, recipients and purposes of your archived personal data at any time without having to pay a fee for such disclosures. You also have the right to demand that your data are rectified or eradicated. Please do not hesitate to contact us at any time under the address disclosed in section „Imprint“ on this website if you have questions about this or any other data protection related issues. You also have the right to log a complaint with the competent supervising agency.
Moreover, under certain circumstances, you have the right to demand the restriction of the processing of your personal data. For details, please consult the Data Protection Declaration under section „Right to Restriction of Data Processing.“
Analysis tools and tools provided by third parties
There is a possibility that your browsing patterns will be statistically analysed when your visit this website. Such analyses are performed primarily with cookies and with what we refer to as analysis programmes. As a rule, the analyses of your browsing patterns are conducted anonymously; i.e. the browsing patterns cannot be traced back to you.
You have the option to object to such analyses or you can prevent their performance by not using certain tools. For detailed information about the tools and about your options to object, please consult our Data Protection Declaration below.
This website is hosted by an external service provider (host). Personal data collected on this website are stored on the servers of the host. These may include, but are not limited to, IP addresses, contact requests, metadata and communications, contract information, contact information, names, web page access, and other data generated through a web site.
The host is used for the purpose of fulfilling the contract with our potential and existing customers (Art. 6 para. 1 lit. b DSGVO) and in the interest of secure, fast and efficient provision of our online services by a professional provider (Art. 6 para. 1 lit. f DSGVO).
Our host will only process your data to the extent necessary to fulfil its performance obligations and to follow our instructions with respect to such data.
Execution of a contract data processing agreement
In order to guarantee processing in compliance with data protection regulations, we have concluded an order processing contract with our host.
3. General information and mandatory information
The operators of this website and its pages take the protection of your personal data very seriously. Hence, we handle your personal data as confidential information and in compliance with the statutory data protection regulations and this Data Protection Declaration.
Whenever you use this website, a variety of personal information will be collected. Personal data comprises data that can be used to personally identify you. This Data Protection Declaration explains which data we collect as well as the purposes we use this data for. It also explains how, and for which purpose the information is collected.
We herewith advise you that the transmission of data via the Internet (i.e. through e-mail communications) may be prone to security gaps. It is not possible to completely protect data against third party access.
Information about the responsible party (referred to as the „controller“ in the GDPR)
The data processing controller on this website is:
von Diest, Greve und Partner mbB Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft
Am Sandtorpark 2, 20457 Hamburg
The controller is the natural person or legal entity that single-handedly or jointly with others makes decisions as to the purposes of and resources for the processing of personal data (e.g. names, e-mail addresses, etc.).
Revocation of your consent to the processing of data
A wide range of data processing transactions are possible only subject to your express consent. You can also revoke at any time any consent you have already given us. To do so, all you are required to do is sent us an informal notification via e-mail. This shall be without prejudice to the lawfulness of any data collection that occurred prior to your revocation.
Right to object to the collection of data in special cases; right to object to direct advertising (Art. 21 GDPR)
IN THE EVENT THAT DATA ARE PROCESSED ON THE BASIS OF ART. 6 SECT. 1 LIT. E OR F GDPR, YOUHAVE THE RIGHT TO AT ANY TIME OBJECT TO THE PROCESSING OF YOUR PERSONAL DATA BASED ON GROUNDS ARISING FROM YOUR UNIQUE SITUATION. THIS ALSO APPLIES TO ANY PROFILINGBASED ON THESE PROVISIONS. TO DETERMINE THE LEGAL BASIS, ON WHICH ANY PROCESSING OFDATA IS BASED, PLEASE CONSULT THIS DATA PROTECTION DECLARATION. IF YOU LOG ANOBJECTION, WE WILL NO LONGER PROCESS YOUR AFFECTED PERSONAL DATA, UNLESS WE ARE INA POSITION TO PRESENT COMPELLING PROTECTION WORTHY GROUNDS FOR THE PROCESSING OFYOUR DATA, THAT OUTWEIGH YOUR INTERESTS, RIGHTS AND FREEDOMS OR IF THE PURPOSE OF THE PROCESSING IS THE CLAIMING, EXERCISING OR DEFENCE OF LEGAL ENTITLEMENTS (OBJECTION PURSUANT TO ART. 21 SECT. 1 GDPR).
IF YOUR PERSONAL DATA IS BEING PROCESSED IN ORDER TO ENGAGE IN DIRECT ADVERTISING, YOU HAVE THE RIGHT TO AT ANY TIME OBJECT TO THE PROCESSING OF YOUR AFFECTEDPERSONAL DATA FOR THE PURPOSES OF SUCH ADVERTISING. THIS ALSO APPLIES TO PROFILING TOTHE EXTENT THAT IT IS AFFILIATED WITH SUCH DIRECT ADVERTISING. IF YOU OBJECT, YOUR PERSONAL DATA WILL SUBSEQUENTLY NO LONGER BE USED FOR DIRECT ADVERTISING PURPOSES (OBJECTION PURSUANT TO ART. 21 SECT. 2 GDPR).
Right to log a complaint with the competent supervisory agency
In the event of violations of the GDPR, data subjects are entitled to log a complaint with a supervisory agency, in particular in the member state where they usually maintain their domicile, place of work or at the place where the alleged violation occurred. The right to log a complaint is in effect regardless of any other administrative or court proceedings available as legal recourses.
Right to data portability
You have the right to demand that we hand over any data we automatically process on the basis of your consent or in order to fulfil a contract be handed over to you or a third party in a commonly used, machine readable format. If you should demand the direct transfer of the data to another controller, this will be done only if it is technically feasible.
SSL and/or TLS encryption
For security reasons and to protect the transmission of confidential content, such as purchase orders or inquiries you submit to us as the website operator, this website uses either an SSL or a TLS encryption programme. You can recognise an encrypted connection by checking whether the address line of the browser switches from „http://“ to „https://“ and also by the appearance of the lock icon in the browser line.
If the SSL or TLS encryption is activated, data you transmit to us cannot be read by third parties.
Information about, rectification and eradication of data
Within the scope of the applicable statutory provisions, you have the right to at any time demand information about your archived personal data, their source and recipients as well as the purpose of the processing of your data. You may also have a right to have your data rectified or eradicated. If you have questions about this subject matter or any other questions about personal data, please do not hesitate to contact us at any time at the address provided in section „Imprint“.
Right to demand processing restrictions
You have the right to demand the imposition of restrictions as far as the processing of your personal data is concerned. To do so, you may contact us at any time at the address provided in section „Imprint“. The right to demand restriction of processing applies in the following cases:
- In the event that you should dispute the correctness of your data archived by us, we will usually need some time to verify this claim. During the time that this investigation is ongoing, you have the right to demand that we restrict the processing of your personal data.
- If the processing of your personal data was/is conducted in an unlawful manner, you have the option to demand the restriction of the processing of your data in lieu of demanding the eradication of this data.
- If we do not need your personal data any longer and you need it to exercise, defend or claim legal entitlements, you have the right to demand the restriction of the processing of your personal data instead of its eradication.
- If you have raised an objection pursuant to Art. 21 Sect. 1 GDPR, your rights and our rights will have to be weighed against each other. As long as it has not been determined whose interests prevail, you have the right to demand a restriction of the processing of your personal data.
If you have restricted the processing of your personal data, these data – with the exception of their archiving – may be processed only subject to your consent or to claim, exercise or defend legal entitlements or to protect the rights of other natural persons or legal entities or for important public interest reasons cited by the European Union or a member state of the EU.
Rejection of unsolicited e-mails
We herewith object to the use of contact information published in conjunction with the mandatory information to be provided in section „Imprint“ to send us promotional and information material that we have not expressly requested. The operators of this website and its pages reserve the express right to take legal action in the event of the unsolicited sending of promotional information, for instance via SPAM messages.
4. Designation of a data protection officer as mandated by law
Statutory data protection officer
We have appointed a data protection officer for our company.
scope & focus Service-Gesellschaft mbH
5. Processing in the context of tax advice
5.1 Description and scope of data processing
We process the following personal data:
- given and last name, salutation, and title, if applicable
- postal address(es)
- phone number(s)
- fax number(s), if applicable
- email address(es)
- information necessary for the proper execution of the mandate
5.2 Purpose of the data processing
We process personal data for purposes of
- execution and settlement of the mandate relationship including correspondence,
- performance of our contractual and statutory obligations as tax advisors, and
- processing within the context of mutual claims under the tax consultancy contract
(e.g. invoicing, service, remuneration and liability claims, etc.).
5.3 Legal bases for data processing
The legal bases for data processing in our Consultancy are:
- Article 6(1) point (b) of the first subparagraph GDPR, to perform the mandate agreement,
- Article 6(1) point (c) of the first subparagraph GDPR, to comply with legal obligations governing us as tax consultants,
- Article 6(1) point (f) of the first subparagraph GDPR, if processing is necessary for the purposes of the legitimate interests pursued by us or by a third party; in particular, the continuous business relationship with our clients is in our legitimate interest,
- Article 6 (1) point (a) of the first subparagraph GDPR, if you have given consent to the processing of your personal data for specific purposes.
5.4 Transmission of personal data to third parties
The transmission of personal data to third parties only takes place on your behalf and with your consent. We disclose personal data to the following recipients within the scope of the mandate relationship:
- fiscal authorities and courts
- social insurance carriers
- Bundesanzeiger Verlag GmbH
- banks, credit institutions, insurance companies and employers' liability insurance associations
- processors (e.g. computer centers, IT service providers, print service providers, waste disposal companies, etc.) whose services we only use to the extent that they are obliged as contributors to maintain our professional secrets pursuant to Sec. 203 (3) of the German Criminal Code (Strafgesetzbuch).
- depending on the contract, to other recipients, as we will coordinate with you
5.5 Data transmission to third countries
Data will be transferred to third countries (countries outside the European Economic Area - EEA) only if this is necessary to execute the mandate agreement (e.g. payment orders) or if you have given us your consent or if this is otherwise permitted by law. In this case we take measures to ensure the protection of your data, for example by contractual regulations. We transmit exclusively to recipients who ensure the protection of your data in accordance with the provisions of the GDPR for transmission to third countries (Article 44 to 49 GDPR).
5.6 Duration of storage
The personal data are stored by us for the duration of the statutory retention periods. As a rule, these are 10 years plus a waiting period of a further 4 years in order to record cases of a possible expiry inhibition. After 14 years, we check whether there are reasons for further retention.
6. Recording of data on this website
In some instances, our website and its pages use so-called cookies. Cookies do not cause any damage to your computer and do not contain viruses. The purpose of cookies is to make our website more user friendly, effective and more secure. Cookies are small text files that are placed on your computer and stored by your browser.
Most of the cookies we use are so-called „session cookies.“ They are automatically deleted after your leave our site. Other cookies will remain archived on your device until you delete them. These cookies enable us to recognise your browser the next time you visit our website.
You can adjust the settings of your browser to make sure that you are notified every time cookies are placed and to enable you to accept cookies only in specific cases or to exclude the acceptance of cookies for specific situations or in general and to activate the automatic deletion of cookies when you close your browser. If you deactivate cookies, the functions of this website may be limited.
Cookies that are required for the performance of the electronic communications transaction or to provide certain functions you want to use (e.g. the shopping cart function), are stored on the basis of Art. 6 Sect. 1 lit. f GDPR. The website operator has a legitimate interest in storing cookies to ensure the technically error free and optimised provision of the operator’s services. If a corresponding agreement has been requested (e.g. an agreement to the storage of cookies), the processing takes place exclusively on the basis of Art. 6 para. 1 lit. a GDPR; the agreement can be revoked at any time.
If other cookies (e.g. cookies for the analysis of your browsing patterns) should be stored, they are addressed separately in this Data Protection Declaration.
Server log files
The provider of this website and its pages automatically collects and stores information in so-called server log files, which your browser communicates to us automatically. The information comprises:
- The type and version of browser used
- The used operating system
- Referrer URL
- The hostname of the accessing computer
- The time of the server
- inquiry the IP address
This data is not merged with other data sources.
This data is recorded on the basis of Art. 6 Sect. 1 lit. f GDPR. The operator of the website has a legitimate interest in the technically error free depiction and the optimization of the operator’s website. In order to achieve this, server log files must be recorded.
If you submit inquiries to us via our contact form, the information provided in the contact form as well as any contact information provided therein will be stored by us in order to handle your inquiry and in the event that we have further questions. We will not share this information without your consent.
The processing of these data is based on Art. 6 para. 1 lit. b GDPR, if your request is related to the execution of a contract or if it is necessary to carry out pre-contractual measures. In all other cases the processing is based on our legitimate interest in the effective processing of the requests addressed to us (Art. 6 Para. 1 lit. f GDPR) or on your agreement (Art. 6 Para. 1 lit. a GDPR) if this has been requested.
The information you have entered into the contact form shall remain with us until you ask us to eradicate the data, revoke your consent to the archiving of data or if the purpose for which the information is being archived no longer exists (e.g. after we have concluded our response to your inquiry). This shall be without prejudice to any mandatory legal provisions – in particular retention periods.
Request by e-mail, telephone or fax
If you contact us by e-mail, telephone or fax, your request, including all resulting personal data (name, request) will be stored and processed by us for the purpose of processing your request. We do not pass these data on without your consent.
The processing of these data is based on Art. 6 para. 1 lit. b GDPR, if your request is related to the execution of a contract or if it is necessary to carry out pre-contractual measures. In all other cases, the processing is based on your consent (Article 6 (1) a GDPR) and/or on our legitimate interests (Article 6 (1) (f) GDPR), since we have a legitimate interest in the effective processing of requests addressed to us.
The data sent by you to us via contact requests remain with us until you request us to delete, revoke your consent to the storage or the purpose for the data storage lapses (e.g. after completion of your request). Mandatory statutory provisions - in particular statutory retention periods - remain unaffected.
Application by email, mail, phone, and fax
We offer you the option of sending your application to us (e.g. by email or postal mail). Below we inform you of the scope, purpose, and use of your personal data collected within the scope of the application process. We assure you that collection, processing, and use of your data is in compliance with applicable data protection laws and all other statutory provisions and that your data is kept strictly confidential.
The following categories of data will be processed:
- Personal details: first and last name, birth name, address, contact information, resume, proof of qualifications
- Job details: desired position, desired pay, availability, willingness to work shifts and to work off site, preferred job site
- Information about prior employment and current job situation
The data provided by you will be used exclusively to process your application and they are legitimized by Art. 88 GDPR and Sec. 26 German Federal Data Protection Act (BDSG), Art. 6 (1) let. b GDPR (entering into a contract) and—insofar as you have granted consent—Art. 6 (1) let. a GDPR. Consent can be withdrawn at any time. Within our company, your personal data will be forwarded exclusively to the persons involved in processing your application. The selection will not be based on automated decision-making processes, we review each application individually. A transfer to third countries does not take place.
Insofar as we transfer personal data of the applicant to the social insurance agency, this is justified pursuant to Art. 6 (1) let. c) GDPR. The following categories of data will be transferred to the social insurance agency: personal details, job details.
If the applicant within the scope of its application participates in support measures or labor market projects of the Federal Labor Office, the work groups, or the opting municipalities, or if the applicant utilizes benefits of these institutions (jointly “Labor Market Projects”), then we are authorized to transfer personal data to these institutions and third parties insofar as such is required by law or the purpose of the Labor Market Projects requires such. If the applicant wishes to participate in the Labor Market Projects with our support, then any transfer of data that is appropriate for the purpose of the Labor Market Project is deemed to be required. In this case, the legal basis is Art. 6 (1) let. b) GDPR, Sec. 26 BDSG (new). The following categories of data will be transferred to the institutions: personal details, work details, prior employment information.
It is furthermore possible that third parties may have an opportunity to gain knowledge within the scope of IT maintenance and data carrier destruction. We have concluded a contract with these processors so that they are not authorized to forward your data or must process them pursuant to our instructions.
Unless other statutory retention obligations apply (e.g. Sec. 257 German Commercial Code [HGB] or Sec. 147 Tax Code [AO]), we store your data as follows: 6 months as of the time of non-hire, otherwise transfer to the HR file. This deletion period follows from Sec. 15 (4) General Equal Treatment Act (AGG), 2 months. With regard to applications, this period commences upon the expiration of the day on which the applicant has received the rejection. To avoid possible interruptions of the statute of limitation, we have extended this period to 6 months as of non-hire. We are authorized to store the data until we are certain that all possible claims have lapsed. This may be possible by interruptions of the statute of limitations. Prior to the final erasure of your data we will once again review whether storage is still necessary or permitted. The data will be erased on all of our systems and the systems of our service providers; insofar as datasets must still be stored on the basis of statutory provisions, these shall be blocked from processing. Applicant records in hardcopy will be returned to the applicant unless such was excluded in advance. If the applicant’s consent is available, then the applicant’s data will be stored as of the end of the application process (date of rejection) for the duration specified in the consent.
Processing of data (customer and contract data)
We collect, process and use personal data only to the extent necessary for the establishment, content organization or change of the legal relationship (data inventory). These actions are taken on the basis of Art. 6 Sect. 1 lit. b GDPR, which permits the processing of data for the fulfilment of a contract or pre-contractual actions. We collect, process and use personal data concerning the use of this website (usage data) only to the extent that this is necessary to make it possible for users to utilize the services and to bill for them.
The collected customer data shall be eradicated upon completion of the order or the termination of the business relationship. This shall be without prejudice to any statutory retention mandates.
Data transfer upon closing of contracts for services and digital content
We share personal data with third parties only if this is necessary in conjunction with the handling of the contract; for instance, with the financial institution tasked with the processing of payments.
Any further transfer of data shall not occur or shall only occur if you have expressly consented to the transfer. Any sharing of your data with third parties in the absence of your express consent, for instance for advertising purposes, shall not occur.
The basis for the processing of data is Art. 6 Sect. 1 lit. b GDPR, which permits the processing of data for the fulfilment of a contract or for pre-contractual actions.
Tax consultant information letter
Use of name and contact information to dispatch newsletters to existing clients with tax law information by mail or postal mail.
Based on the applicable secondary obligation to the tax consulting agreement, we are obligated to inform you of tax topics (Art. 6 (1) let. b) GDPR). This affects only our mandates. The data provided by you will be used exclusively for the performance of our obligations. The data will not be forwarded to third parties or transferred to third countries. It is possible that third parties may have an opportunity to gain knowledge within the scope of IT maintenance and data carrier destruction. We have concluded a contract with these processors so that they are not authorized to forward your data. Your data will be used for this purpose as long as we are obligated to do so under our contractual relationship. This data will be erased after the end of the contractual relationship unless we are obligated to store such for other reasons, e.g. Tax Code for invoices (14 years). However, the information letter will no longer be dispatched to your contact information after the end of the contract.
If you would like to subscribe to our newsletter, we will need from you an e-mail address as well as information that allow us to verify that you are the owner of the e-mail address provided and consent to the receipt of the newsletter. No further data shall be collected or shall be collected only on a voluntary basis. We shall use such data only for the sending of the requested information and shall not share such data with any third parties.
The processing of the information entered into the newsletter subscription form shall occur exclusively on the basis of your consent (Art. 6 Sect. 1 lit. a GDPR). You may revoke the consent you have given to the archiving of data, the e-mail address and the use of this information for the sending of the newsletter at any time, for instance by e-mail. This shall be without prejudice to the lawfulness of any data processing transactions that have taken place to date.
The data deposited with us for the purpose of subscribing to the newsletter will be stored by us until you unsubscribe from the newsletter or the newsletter service provider and deleted from the newsletter distribution list after you unsubscribe from the newsletter. Data stored for other purposes with us remain unaffected.
After you unsubscribe from the newsletter distribution list, your e-mail address may be stored by us or the newsletter service provider in a blacklist to prevent future mailings. The data from the blacklist is used only for this purpose and not merged with other data. This serves both your interest and our interest in complying with the legal requirements when sending newsletters (legitimate interest within the meaning of Art. 6 para. 1 lit. f GDPR). The storage in the blacklist is indefinite. You may object to the storage if your interests outweigh our legitimate interest.