Privacy Policy
1. Name and contact details of the person responsible
This privacy policy provides information on the processing of personal data on the firm’s website by:
Klug & Engelhard GmbH Auditing company Tax consultancy
Kapellenstraße 47, 65830 Kriftel
Tel. 06192-4003-0
Email: Info@klug-engelhard.de
Legal representatives: WP STB Dr. Andreas Klug, WP STB Cornelia Dörr, STB Martin Oehl, WP STB Theo Klug, STB Christoph Zenzen
Contact details of the data protection officer:
The data protection officer can be reached at the above address and at datenschutzbeauftragterkue@klug-engelhard.de.
2. Extent and purpose of the processing of personal data
Accessing the website
When this website “klug-engelhard.de” is accessed the Internet browser used by the visitor automatically sends data to the server of this website and stores it in a log file for a limited period of time. Until it is automatically deleted, the following data will be saved without any further input by the visitor:
- IP address of the visitor’s device,
- Date and time of access by the visitor,
- Name and URL of the page called up by the visitor,
- Website from which the visitor came to the firm’s 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, Clause 1, Letter f) GDPR. Our office has a legitimate interest in data processing for this purpose,
- to quickly establish the connection to the website,
- to enable a user-friendly application of the website,
- to recognize and guarantee the security and stability of the systems
- to facilitate and improve the administration of the website.
The processing is expressly not carried out for the purpose of gaining knowledge about the person visiting the website.
3. Appointment calendar
You can make an appointment via our website with our third-party provider Etermio GmbH by either registering with your email address, first and last name and mobile phone number. This data is stored until you have sent an email to info@etermio.com with the deletion request. Without registration, the data will be deleted after one year. In addition, the data privacy policy of Etermio GmbH (www.etermio.com) applies.
4. Transfer of data
Personal data will be transmitted to third parties if:
- the person concerned has expressly consented to this in accordance with Art. 6 Para. 1 Clause 1 Letter a) GDPR,
- the transfer according to Art. 6 Para. 1 Clause 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 the data transfer according to Art. 6 Para. 1 Clause 1 Letter c) GDPR, and /or
- this is necessary according to Art.6 Para. 1 Clause 1 Letter b) GDPR for the fulfillment of a contracual relationship with the data subject.
In other cases personal data will not be passed on to third parties.
5. Your rights as a data subject
Insofar as your personal data is processed when you visit our website, you as the “data subject” have the following rights within the meaning of the GDPR:
5.1. Inquiry
You can request information from us as to whether we process your personal data. There is no right to information if the provision of the requested information would violate the obligation of confidentiality according to § 83 StBerG or 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 interests of confidentiality in particular taking into account the threat of damage. The right to information is also excluded if the data is only stored because it may not be deleted due to legal or contractual retention periods or is used exclusively for data backup or data protection purposes, provided that the provision of information would require a disproportionate amount of effort and processing for other purposes is excluded by suitable technical and organizational measure. 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:
- Purposes of processing,
- Categories of the personal data processed by you,
- Recipients or categories of recipients to whom your personal data will be disclosed, in particular to recipients in third countries,
- If possible, the planned duration for which your personal data will be stored or, if this is not possible, the criteria for determining the storage duration,
- The existence of a right to correction or deletion or restriction of the processing of your personal data or a right to object to this processing,
- The right to lodge a complaint with a data protection supervisory authority,
- If the personal data has not been 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 transmission to recipients in third countries, unless the EU Commission has decided on the approprateness of the level of protection according to Art. 45 Para, 3 GDPR, information about which suitable guarantees under Art. 46 Para. 2 GDPR for protection the personal data are provided.
5.2. Correction and completion
If you discover that we have incorrect personal data about you, you can request us to correct this incorrect data immediately. If your personal data is incomplete, you can request completion.
5.3. Deletion
You have a right to deletion (“right to be forgotten”), provided that the processing is not necessary to exercise the right to freedom of expression, the right to information or to fulfill a legal obligation or to perform a task that is 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 justification for the processing was solely your consent, which you have 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 entitlement to deletion if, in the case of lawful, non-automated data processing, deletion is not possible or only possible with disproportionately high effort due to the special type of storage and your interest in deletion is low. In this case, instead of deletion, processing is restricted.
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 duration that enables us to check the accuracy of the data.
- The processing is unlawful and instead of deletion you request that the use of your personal data be restricted.
- We no longer need your personal data for processing purposes, but you need them to assert, exercise or defend legal claims.
- You have lodged an objection in accordance with Article 21 (1) GDPR. The restriction of processing can be requested as long as it is not yet certain whether our legitimate reasons outweigh your reasons.
Restriction of processing means that the personal data are only processed with your consent or to assert, exercise or defend 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, provided that the processing is based on your consent (Art. 6 Paragraph 1 Clause 1 Letter a) or Art. 9 Paragraph 2 Letter a) GDPR) or on a contract to which you are a party and the processing is carried out 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 people: You can request us to receive the personal data that you have provided to us in a structured, common and machine-readable format. You have the right to transfer this data to another person responsible without hindrance on our part. As far as 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 Paragraph 1 Sentence 1 Letter e) GDPR (performance of a task in the public interest or in the exercise of official authority) or Art. 6 Paragraph 1 Sentence 1 Letter f) GDPR (legitimate interest of the person responsible or a third party), you have the right to object at any time to the processing of your personal data for reasons that arise from your particular situation. This also applies to profiling based on Art. 6 Paragraph 1 Clause 1 Letter e) or Letter f) GDPR. After exercising the right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate reasons for 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 marketing 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 marketing purposes.
You have the option of informing us of your objection by telephone, e-mail, if necessary by fax or to the postal address of our office listed at the beginning of this privacy policy.
5.7. Revocation of Consent
You have the right to revoke your consent at any time with effect for the future. The revocation of the consent can be communicated informally by telephone, e-mail, if necessary by fax or to our postal address. The revocation does not affect the legality of the data processing, which took place on the basis of the consent up to the receipt of the revocation. After receipt of the revocation, the data processing, which was based solely on your consent, will be discontinued.
5.8. Complaint
If you are of the opinion that the processing of your personal data is unlawful, you can lodge a complaint with a data protection supervisory authority that is responsible for the place of your residence or work or for the place of the alleged violation.
6. Status and update of this Privacy Policy
This privacy policy was last updated on May 25, 2018. We reserve the right to update the privacy policy in due course in order to improve data protection and/ or adapt it to changes in official practice or case law.