Privacy policy

1. Name and Contact Details of responsible Person

This privacy policy describes the processing of personal data on the website of:

Responsible Person:

Marius Schmitt-Homann
msh Steuerberater

Lindenstraße 10
65551 Limburg-Lindenholzhausen, Germany
Phone: (06431) 5105300

Contact Details of Data Protection Officer: Mrs. Vanessa Becker

The office’s data protection officer can be reached at the above office address and at erreichbar.

2. Scope and Purpose of processing personal Data

2.1 Accessing the Website

When accessing website, the web browser used by the visitor will automatically transmit data to the server of this website and store it temporarily in a log file. Prior to automatic deletion, the following data is stored without further action by the visitor:

  • IP address of visitor’s terminal device,
  • Date and time of access by the visitor,
  • Name and URL of the page viewed by the visitor,
  • Website from which the visitor accesses the office website (so-called referrer URL),
  • Browser and operating system of the visitor’s terminal device and name of access provider used by the visitor.

Processing of this personal data is justified in accordance with Art. 6 section 1 item 1 (f) GDPR. The office has a legitimate interest in processing data for the following purposes:

  • to quickly establish a connection to the office’s website,
  • to enable a user-friendly experience for the website,
  • to recognize and guarantee security and stability of the systems and
  • to facilitate and improve website administration.

Data processing is expressly not carried out for the purpose of gaining knowledge about the identity of the website’s visitors.

3. Data Transfer

Personal data shall be transferred to third parties if:

  • the data subject has expressly consented pursuant to Art. 6 section 1 item 1 (a) GDPR,
  • the transfer pursuant to Art. 6 section 1 item 1 (f) GDPR is necessary for the assertion, exercise or defence of legal claims and there is no reason to assume that the data subject has an overriding legitimate interest in the non-disclosure of his or her data
  • there is a legal obligation for data transmission according to Art. 6 section 1 item 1 (c) GDPR , and/or
  • required for the execution of a contractual relationship with the data subject pursuant to Art. 6 section 1 item 1 (b) GDPR.

Personal data will not be disclosed to third parties under any other circumstances.

4. Cookies

Our website uses so-called cookies. These are data packages exchanged between the office’s website server and the visitor’s browser. They are stored by the devices used (PC, notebook, tablet, smartphone, etc.) when visiting the website. Cookies cannot cause any damage to the devices used. In particular, they do not contain viruses or other malicious software. Information stored within the cookies is always related to the specific device used. The office can under no circumstances obtain direct knowledge of the website visitor’s identity.

Cookies are accepted by the default settings of most browsers. These browser settings can be configured so either cookies are not accepted on the devices used or a specific message is displayed before a new cookie is stored. Please note, however, that disabling cookies may result in some features of the website not functioning to their fullest extent.

The use of cookies is intended to facilitate the use of the office’s website. For example, session cookies can be used to track whether the visitor has previously visited individual pages of the website. After leaving the website, these session cookies are automatically deleted.

Temporary cookies are used to improve the user experience. They are stored on the visitor’s device for a limited period of time. If this visitor subsequently returns to the website, the system automatically recognizes that the visitor already viewed the page at an earlier time and recognizes the entries and settings to avoid the need to re-enter them.

In addition, cookies are used to analyze visits to the website for statistical purposes and in order to improve the service. These cookies allow us to automatically recognize that the website was previously accessed by the visitor during a subsequent visit. In this case, these cookies are automatically deleted after a specified period of time.

Data processing through cookies is justified for the above-mentioned purposes in order to defend the legitimate interests of the office in accordance with Art. 6, para 1, item 1 (f) of the GDPR.

5. Your Rights as a Data Subject

Insofar as your personal data is processed when visiting our website, you are entitled to the following rights as a “data subject” within the scope of the GDPR:

5.1 Information
You may request information from us as to whether we are processing your personal data. There is no right to access information if provision of the requested information would violate the obligation of confidentiality according to Art. 83 StBerG (Tax Consultancy Act) or if the information must be kept confidential for other reasons, in particular because of an overriding legitimate interest of a third party. Notwithstanding this, there may be an obligation to disclose such information if your interests outweigh the interest in confidentiality, particularly in the event of impending damage. The right to access information is further excluded if data is solely stored because it cannot be deleted due to legal or statutory retention periods; or if it is used exclusively for the purposes of data protection or data security or data protection control, provided that the provision of information requires a disproportionately high effort and processing for any other purpose is prevented by appropriate technical and organizational measures. If in your case the right to access information is not excluded and your personal data is processed by us, you may request information from us about the following:

  • Processing purpose,
  • Categories of your personal data being processed,
  • Recipients or categories of recipients to whom your personal data is disclosed, especially recipients in third countries
  • If possible, the scheduled duration for which your personal data will be stored or, if this is not possible, the criteria used to determine the storage period,
  • The existence of a right of rectification or erasure or restriction of processing of your personal data or a right to object to such processing
  • the existence of a right of appeal to a supervisory authority for data protection
  • if such personal data was not provided by you as a data subject, the information available on the origin of such data,
  • the existence of automated decision making, including profiling and relevant information on the logic involved and the scope and intended impact of automated decision making
  • where data is transferred to recipients in third countries, in the absence of a decision by the EU Commission on the adequacy of protection under Art. 45 (3) GDPR, information on the appropriate safeguard measures provided for the protection of personal data under Art. 46 (2) GDPR

5.2 Rectification and Completion

Should you discover that we hold incorrect personal data about you, you can demand the immediate correction of this incorrect data. If your personal data is incomplete, you may request completion.

5.3 Erasure

You have the right to have your data erased (“right to be forgotten”), unless such processing is necessary to exercise your right to freedom of expression, your right to information or to comply with legal obligations or to carry out a task in the public interest, for one of the following reasons:

  • Your personal data is no longer necessary for the purposes for which it was processed.
  • The basis of justification for processing was solely your consent, which you revoked.
  • You objected to processing your personal data, which we publicly disclosed.
  • You objected to processing personal data not publicly disclosed by us and there are no overriding legitimate reasons for such processing.
  • Your personal data was processed unlawfully.
  • The deletion of personal data is necessary to fulfill legal obligations to which we are subject.

The right to erasure does not apply if, in the case of lawful non-automated data processing, erasure is not possible or only possible with disproportionately high effort due to the special type of storage and your interest in erasure is minimal. In this case erasure is replaced by restriction of processing.

5.4 Restriction of Processing

You have the right to demand that we restrict processing if one of the following reasons applies:

  • You dispute the accuracy of your personal data. In this case, restriction may be requested for the period necessary to allow verification of data accuracy.
  • Processing is unlawful and instead of deleting your personal data, you request the restriction of use of your personal data.
  • Your personal data is no longer required by us for processing, it is however necessary for you to assert, exercise or defend legal claims.
  • You have raised objection according to Art. 21 section 1 GDPR. The restriction of processing can be requested until it is established whether our legitimate interests outweigh yours.

Restriction of processing shall be defined as processing personal data solely with your consent or for the purpose of asserting, exercising or defending legal claims or protecting the rights of another natural or legal person or for reasons of substantial public interest. Before any such restrictions are withdrawn, we are obliged to inform you.

5.5 Data Portability

You have a right to data portability, provided that such processing is based on your consent (Art. 6 section 1 item 1 (a) or Art. 9 item 2 (a) GDPR) or based on an agreement to which you are a party and provided processing is carried out by means of 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 others: You may request to receive the personal data you provided to us in a structured, commonly used and machine-readable format. You have the right to transfer this data to another responsible person without hindrance on our part. As far as technically feasible, you may request from us to transfer your personal data directly to another responsible party.

5.6 Objection
If such processing is based on Article 6 section 1 item 1 (e) GDPR (performance of a task in the public interest or exercising public authority) or on Article 6 section 1 item 1 (f) GDPR (legitimate interest of the controller or a third party), you have the right to object to processing your personal data at any time for reasons arising from your particular situation. This also applies to profiling based on Art. 6 section 1 item 1 (e) or (f) GDPR. After exercising the right of objection, we will no longer process your personal data unless we can establish legitimate reasons for processing that outweigh your interests, rights and freedoms, or such processing serves to assert, exercise or defend legal claims.

You may at any time object to processing your personal data for direct marketing purposes. This also applies to profiling in connection with such direct marketing. After exercising this right of objection, we will no longer use the personal data concerned for direct marketing purposes.

You my notify us of your objection informally by telephone, e-mail, fax or to our postal address specified at the beginning of this privacy policy.

5.7 Withdrawal of Consent

You have the right to revoke your consent at any time with immediate effect for any future use. Withdrawal of consent may be communicated informally by telephone, e-mail, fax or to our postal address. Withdrawal does not affect the lawfulness of data processing carried out based on your consent until such time as the withdrawal is received. After receipt of your withdrawal, any data processing based solely on your consent will be discontinued.

5.8 Complaint

Should you consider processing of your personal data to be unlawful, you may lodge a complaint with a data protection supervisory authority competent for your place of residence or work or for the place where the alleged violation occurred.

6. Version and Update of this Privacy Policy

This Privacy Policy is effective as of May 25, 2018, and we reserve the right to update this Privacy Policy from time to time to improve and/or adapt it to changes in governmental practice or legislation.