When this website, www.ehb.tax, is called up, data is automatically sent to the server of this website by the Internet browser used by the visitor and stored in a log file for a limited period. Until automatic deletion, the following data is stored without further input by the visitor:
- IP address of the visitor's terminal device,
- Date and time of access by the visitor,
- Name and URL of the page accessed by the visitor,
- website from which the visitor accessed the firm's website (so-called referrer URL),
- browser and operating system of the visitor's terminal device as well as the name of the access provider used by the visitor.
- to establish the connection to the website of the law firm quickly,
- to enable a user-friendly application of the website,
- to recognize and ensure the security and stability of the systems, and
- to facilitate and improve the administration of the website.
The data will not be passed on to third parties for commercial or non-commercial purposes.
EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH expressly points out that data transmission over the Internet, such as communication by e-mail, is subject to security vulnerabilities and cannot be completely protected against access by third parties. If we receive an e-mail from you, we assume that we are also entitled to reply by e-mail. However, we cannot accept any liability for the integrity of the e-mails and cannot compensate you for any damage that may result from this.
The data protection declaration of the EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH is based on the terms used by the European Directive and Ordinance when issuing the Data Protection Regulation (DS-GVO). Our privacy policy should be easy to read and understand for everyone. To ensure this, we would like to explain the terminology used in advance.
We use the following terms, among others, in this privacy policy:
a) Personal data
Personal data is any information relating to an identified or identifiable natural person (hereinafter "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 means any identified or identifiable natural person whose personal data are processed by the controller.
c) Processing
Processing means any operation or set of operations which is performed upon personal data, by automatic means, such as collection, recording, organization, filing, 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 future processing.
e) Profiling
Profiling is any type of automated processing of personal data that consists of using such personal data to evaluate certain personal aspects relating to a natural person, in particular to analyze or predict aspects relating to that natural person's job performance, economic situation, health, personal preferences, interests, reliability, behavior, location or change of location.
f) Person in charge or controller
The controller or data controller 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 designation may be provided for under Union or Member State law.
g) Recipient
A recipient is a natural or legal person, public authority, agency or other body to whom personal data are disclosed, whether or not it is a third party. However, public authorities that may receive personal data in the context of a specific investigative task under Union or Member State law shall not be considered as recipients.
h) Consent
Consent means any freely given specific and informed indication of the data subject's wishes, in the form of a statement or other unambiguous affirmative act, by which the data subject signifies his or her agreement to the processing of personal data concerning him or her.
Name and address of the data controller
| Address | Ehrl - Helmensdorfer - Baier |
| Steuerberatungsgesellschaft mbH | |
| Wittelsbacherstrasse 12 | |
| D-93049 Regensburg | |
| Phone | +49 (0)941 29742-0 |
| This email address is being protected from spambots. You need JavaScript enabled to view it. | |
| Address | Dr. Josef Hechberger |
| Guerickestr. 1 | |
| D-93053 Regensburg | |
| This email address is being protected from spambots. You need JavaScript enabled to view it. | |
| Internet | www.xws.de |
Purpose of processing
Fulfillment of the tax consulting contract.
Recipients of personal data
- Tax offices and authorities
- DATEV eG, 90329 Nuremberg, Germany
There is no transfer to third countries or to international organizations.
Planned storage period
As long as prescribed by the statutory retention periods in the German Commercial Code and the German Fiscal Code.
Rights of the data subject
Insofar as your personal data is processed on the occasion of your visit to our website, you are entitled to the following rights as a "data subject" within the meaning of the GDPR:
Right to information
Any person affected by the processing of personal data has the right granted by the European Directive and Regulation to obtain from the controller, at any time and free of charge, information about the personal data stored about him or her and a copy of that information. In addition, the European Directive and Regulation Legislator has granted the data subject access to the following information:
- the purposes of processing
- the categories of personal data processed
- the recipients or categories of recipients to whom the personal data have been or will be disclosed, in particular in the case of recipients in third countries or international organizations
- if possible, the planned duration for which the personal data will be stored or, if this is not possible, the criteria for determining this duration
- the existence of a right to obtain the rectification or erasure of personal data concerning him or her, or to obtain the restriction of processing by the controller, or a right to object to such processing
- the existence of a right of appeal to a supervisory authority
- if the personal data are not collected from the data subject: Any available information about the origin of the data
- The existence of automated decision-making, including profiling, pursuant to Article 22(1) and (4) of the GDPR and, at least in these cases, meaningful information about the logic involved and the scope and intended effects of such processing for the data subject.
If a data subject wishes to exercise this right of access, he or she may, at any time, contact our data protection officer or another employee of the controller.
Right to rectification
Every data subject affected by the processing of personal data has the right granted by the European Directive and Regulation to request the immediate rectification of inaccurate personal data concerning him or her. Furthermore, the data subject has the right to request the completion of incomplete personal data - also by means of a supplementary declaration - taking into account the purposes of the processing.
If a data subject wishes to exercise this right of rectification, he or she may, at any time, contact our Data Protection Officer or another employee of the controller.
Right to erasure (right to be forgotten).
Any person affected by the processing of personal data has the right granted by the European Directive and Regulation to obtain from the controller the erasure without delay of personal data concerning him or her, where one of the following grounds applies and insofar as the processing is not necessary:
- The personal data were collected or otherwise processed for such purposes for which they are no longer necessary.
- The data subject revokes his or her consent on which the processing was based pursuant to Art. 6(1)(a) DS-GVO or Art. 9(2)(a) DS-GVO and there is no other legal basis for the processing.
- The data subject objects to the processing pursuant to Article 21(1) DS-GVO and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2) DS-GVO.
- The personal data have been processed unlawfully.
- The erasure of the personal data is necessary for compliance with a legal obligation under Union or Member State law to which the controller is subject.
- The personal data has been collected in relation to information society services offered pursuant to Article 8(1) DS-GVO.
If the personal data has been made public by the EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH, and our company is responsible for it pursuant to Art. 17 Para. 1 DS-GVO, EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH shall implement reasonable measures, including technical measures, to compensate other data controllers for processing the personal data published, taking into account the available technology and the cost of implementation, in order to inform the data subject that he or she has requested from those other data controllers the erasure of all links to the personal data or to copies or replications of the personal data, unless the processing is necessary. The Data Protection Officer of the EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH or another employee will arrange the necessary in individual cases.
Right to restriction of processing
Any person concerned by the processing of personal data has the right, granted by the European Directive and Regulation-maker, to obtain from the controller the restriction of processing if one of the following conditions is met:
- 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, the data subject objects to the erasure of the personal data and requests instead the restriction of the use of the personal data.
- The controller no longer needs the personal data for the purposes of the processing, but the data subject needs it for the assertion, exercise or defense of legal claims.
- The data subject has objected to the processing pursuant to Article 21 (1) of the GDPR and it is not yet clear whether the legitimate grounds of the controller override those of the data subject.
Right to data portability
Any person affected by the processing of personal data has the right, granted by the European Directive and Regulation, to receive the personal data concerning him or her, which has been provided by the data subject to a controller, in a structured, commonly used and machine-readable format. He or she also has the right to transmit such data to another controller without hindrance from the controller to whom the personal data have been provided, provided that the processing is based on consent pursuant to Article 6(1)(a) of the GDPR or Article 9(2)(a) of the GDPR or on a contract pursuant to Article 6(1)(b) of the GDPR and the processing is carried out by automated means, unless the processing is 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, when exercising the right to data portability pursuant to Article 20(1) of the GDPR, the data subject shall have the right to obtain that the personal data be transferred directly from one controller to another controller where technically feasible and provided that this does not adversely affect the rights and freedoms of other individuals.
In order to assert the right to data portability, the data subject may at any time contact the data protection officer appointed by the EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH or another employee.
Right to object
Any data subject concerned by the processing of personal data has the right, granted by the European Directive and Regulation-maker, to object at any time, on grounds relating to his or her particular situation, to processing of personal data concerning him or her carried out on the basis of Article 6(1)(e) or (f) of the DS-GVO. This also applies to profiling based on these provisions.
EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH 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 assertion, exercise or defence of legal claims.
If EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH processes personal data for direct marketing purposes, the data subject shall have the right to object at any time to processing of personal data processed for such marketing. This also applies to profiling, insofar as it is related to such direct marketing. If the data subject objects to EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH to the processing for direct marketing purposes, EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH 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 which is carried out by EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH for scientific or historical research purposes, or for statistical purposes pursuant to Article 89 (1) of the Data Protection Regulation (DS-GVO), unless the processing is necessary for the performance of a task carried out in the public interest.
In order to exercise the right to object, the data subject may directly contact the Data Protection Officer of EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH or another employee. The data subject is also free, in connection with the use of information society services, notwithstanding Directive 2002/58/EC, to exercise his or her right to object by means of automated procedures using technical specifications.
Right to withdraw consent granted under data protection law
Any person concerned by the processing of personal data has the right, granted by the European Directive and Regulation-maker, to withdraw consent to the processing of personal data at any time.
If the data subject wishes to exercise the right to withdraw consent, he or she may, at any time, contact our Data Protection Officer or another employee of the controller.
Right of appeal to the supervisory authority
Without prejudice to any other administrative or judicial remedy, every data subject shall have the right to lodge a complaint with a supervisory authority, in particular in the Member State of his or her residence, place of work or the place of the alleged infringement, if the data subject considers that the processing of personal data relating to him or her infringes this Regulation.
Automated decisions in individual cases, including profiling
Any data subject concerned by the processing of personal data shall have the right, granted by the European Directive and the Regulation, 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, unless the decision is necessary for entering into, or the performance of, a contract between the data subject and the controller, or is permitted by Union or Member State law to which the controller is subject, and that law contains suitable measures to safeguard the data subject's rights and freedoms and legitimate interests, or is based on the data subject's explicit consent.
If the decision is necessary for entering into, or the performance of, a contract between the data subject and the controller, or if it is made with the data subject's explicit consent, the EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH shall implement suitable measures to safeguard the data subject's rights and freedoms and legitimate interests, which include at least the right to obtain the intervention of a data subject on the part of the controller, to express his or her point of view and to contest the decision.
If the data subject wishes to exercise the rights concerning automated decisions, he or she may, at any time, contact our Data Protection Officer or another employee of the controller.
Contact form
Visitors can submit messages to the firm via an online contact form on the website. In order to receive a reply, at least the provision of a valid e-mail address is required. All other information can be provided voluntarily by the person making the request. By sending the message via the contact form, the visitor consents to the processing of the transmitted personal data. The data processing is carried out exclusively for the purpose of handling and answering inquiries via the contact form. This is done on the basis of the voluntarily given consent pursuant to Art. 6 para. 1 sentence 1 letter a) DSGVO. The personal data collected for the use of the contact form will be automatically deleted as soon as the request is completed and there are no reasons for further storage (e.g. subsequent commissioning of our law firm).
Status and updating of this data protection declaration
This privacy policy is current as of May 25, 2018. We reserve the right to update the privacy policy in due course in order to improve data protection and/or to adapt it to changes in government practice or case law.
5. objection to advertising e-mails
We hereby object to the use of contact data published within the framework of the imprint obligation to send advertising and information material that has not been expressly requested. The operators of the pages expressly reserve the right to take legal action in the event of the unsolicited sending of advertising information, such as spam e-mails.
6. contact data imprint
The use of the contact data in the imprint for commercial advertising is expressly not desired unless EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH has given its prior written consent or a business relationship already exists. EHRL HELMENSDORFER BAIER Steuerberatungsgesellschaft mbH and all persons named on this website hereby object to any commercial use and disclosure of their data.
7. SSL or TLS encryption
For security reasons and to protect the transmission of confidential content, such as orders or requests that you send to us as the site operator, this site uses SSL or TLS encryption. You can recognize an encrypted connection by the fact that the address line of the browser changes from "http://" to "https://" and by the lock symbol in your browser line.
If SSL or TLS encryption is activated, the data you transmit to us cannot be read by third parties. (Source: www.e-recht24.de)
8. plugins and tools
Google Maps
This site uses the map service Google Maps via an API. The provider is Google LLC, 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
To use the functions of Google Maps, it is necessary to store your IP address. This information is usually transferred to a Google server in the USA and stored there. The provider of this site has no influence on this data transmission.
The use of Google Maps is in the interest of an appealing presentation of our online offers and an easy location of the places indicated by us on the website. This represents a legitimate interest within the meaning of Art. 6 para. 1 lit. f DSGVO.
More information on the handling of user data can be found in Google's privacy policy: https://www.google.de/intl/de/policies/privacy/ (Source: www.e-recht24.de)
Google Analytics
We use Google Analytics to analyze website usage. The data obtained from this is used to optimize our website as well as advertising measures. Google Analytics is a web analytics service provided by Google, LLC (1600 Amphitheatre Parkway, Mountain View, CA 94043, United States). Google processes website usage data on our behalf and is contractually committed to measures to ensure the confidentiality of the processed data. During your website visit, the following data is recorded, among others:
- Pages viewed
- The achievement of "website goals" (for example, contact requests and newsletter sign-ups)
- Your behavior on the pages (for example, clicks, scrolling behavior, and dwell time)
- Your approximate location (country and city)
- Your IP address (in shortened form, so that no clear assignment is possible)
- Technical information such as browser, Internet provider, terminal device and screen resolution
- Source of origin of your visit (i.e. via which website or which advertising medium you came to us)
Source: traffic3.net
Cookies
When you visit one of our websites, we may store information on your computer in the form of a cookie. Cookies are small text files that are sent to your browser by a web server and stored on your computer's hard drive.
Apart from the Internet protocol address, no personal data of the user is stored. This information is used to automatically recognize you the next time you visit our websites and to make navigation easier for you. Cookies allow us, for example, to adapt a website to your interests or to save your password so that you do not have to re-enter it each time.
In the help menu of your browser, you can learn more about cookies and the corresponding settings. You can also find out what cookies are, how they are used and how you can manage them at www.allaboutcookies.org. You can disable all cookies or certain types of cookies through your browser settings. However, this will prevent some of our website functions from working properly.
The data processed by cookies are justified for the above purposes to protect the legitimate interests of the firm under Article 6 (1) sentence 1 (f) DSGVO.
The following types of cookies are used here:
a) Session cookies
Session cookies are created when you visit our website. They are used to identify your browsing session so that our servers can communicate with your computer or mobile device as you navigate our website. Session cookies are extremely important when you log in to our website and access secure applications. If you do not allow session cookies, you will not be able to log in to our website and access secure applications. Session cookies are only needed for the duration of your browsing session and are then automatically deleted.
b) Persistent cookies
Persistent cookies are small text files that are stored on your computer or mobile device between browsing sessions. These cookies are mainly used to remember your preferences, personalize your visit, and store the information you provide so you do not have to re-enter it each time you visit. For example, if you select a language option, we remember it. The next time you visit the site, the pages will be displayed in the language you selected. If you choose 40 display elements on a page, that selection will be retained on your next visit. You are often offered the option to save information so that you do not have to provide it again and again. Persistent cookies are stored on your computer or mobile device beyond the end of a browsing session. They have different expiration dates at which they are deleted. Only the ehb.tax domain that created the cookie can access the stored information.
c) Third-party cookies
A first-party cookie is a cookie created by the ehb.tax domain. Third-party cookies are created by another domain while you are visiting our website. Only third-party cookies from Google Analytics are stored on our website. You can learn more about this in the "Google Analytics" section. If you block third-party cookies, much of our website will continue to function without problems. However, blocking these cookies is not recommended, as some features may not function properly without them.
d) Opt-out options
Of course, you can also view our websites without cookies. If you do not want us to recognize your computer, you can prevent cookies from being stored on your hard drive by selecting "do not accept cookies" in your browser settings. Please refer to your browser manufacturer's instructions for details on how this works. If you do not accept cookies, however, this may lead to functional restrictions of our offers.
Source reference: Süddeutsche Datenschutzgesellschaft, eRecht24, Berufsverband der Rechtsjournalisten e.V., privacy policy of Google, privacy policy for Google Analytics by traffic3.net, privacy policy of Facebook and Twitter terms.
