von Arps-Aubert + Partner
1. Name and contact details of controller
This privacy notice informs you about the processing of personal data on the website of the tax consultancy of von Arps-Aubert+Partner Steuerberatungsgesellschaft mbB.
Controller: Doris von Arps-Aubert, Michael von Arps-Aubert, Melanie Migge, María Fernanda Korek LL.M., von Arps-Aubert+Partner Steuerberatungsgesellschaft mbB, Schloßstr. 30, 12163 Berlin, Germany
Tel. +49 (0)30 - 7 68 90 39 - 0
Fax +49 (0)30 - 7 68 90 39 - 39
Contact details of the data protection officer
The data protection officer for our tax consultancy can be contacted at the address above or at:
RUN-IT Olaf Runze
T: +49 (0)30 - 250 51 555
2. Scope and purpose of processing
2.1 Visiting the website
When you visit this website, www.arps-steuerberater.de, data are automatically sent by the Internet browser used by the visitor to this website’s server and stored in a log file for a limited period of time. Until they are automatically erased, the data listed below are saved without the visitor undertaking any further measures:
- IP address of the visitor’s end device,
- Date and time the visitor accesses the website,
- Name and URL of the site accessed by the visitor,
- Website from which the visitor accesses the website of our tax consultancy (so-called referrer URL),
- Browser and operating system of the visitor’s end device as well as the name of the visitor’s access provider.
The processing of personal data is justified in accordance with Art. 6(1) Sent. 1 Point f) GDPR. The office has a legitimate interest in processing data for the following purposes:
- To swiftly build a connection to the tax consultancy’s website,
- To enable user-friendly use of the website,
- To detect and safeguard the security and stability of the systems, and
- To facilitate and improve the administration of the website.
Under no circumstances does the processing occur for the purpose of acquiring knowledge of the person visiting the website.
2.1 Contact form
Visitors can send messages to the tax consultancy by using the online contact form on the website. In order to receive a response, a valid email address is required at a minimum. All other details are provided by the inquirer voluntarily. By sending a message via the contact form, the user consents to the transmitted personal data being processed. The processing of data occurs solely for the purpose of handling and responding to inquiries submitted via the contact form. This occurs on the basis of voluntary consent pursuant to Art. 6(1) Sent. 1 Point a) GDPR. The personal data that are collected to enable use of the contact form are automatically erased as soon as the inquiry has been resolved and no other reasons exist for retaining the data further (e.g. subsequent engagement of our tax consultancy services).
3. Disclosure of data
Personal data are transmitted to third parties if
- under Art. 6(1) Sent. 1 Point a) GDPR, the data subject has given their express consent,
- the disclosure pursuant to Art. 6(1) Sent. 1 Point f) GDPR is required for the establishment, exercise or defence of legal claims and there is no reason to assume that the data subject has an overriding legitimate interest in their data not being disclosed,
- under Art. 6(1) Sent. 1 Point c) GDPR, a legal obligation exists for the data to be transmitted, and/or
- this is required under Art. 6(1) Sent. 1 Point b) GDPR for the performance of a contract concluded with the data subject.
In no other instances will personal data be forwarded to third parties.
This website uses so-called cookies. These are data packets that are shared between the server of the tax consultancy’s website and the visitor’s browser. When you visit our website, these are stored by the corresponding devices that are used (PC, notebook, tablet, smartphone, etc.). In this respect, cookies cannot cause any damage to the devices used. They will especially not be infected by viruses or other malware. Cookies save information derived in connection with the specifically used end device. At no time, is the tax consultancy able to gain direct knowledge as to the identity of the visitor to the website.
Cookies are largely accepted under the basic browser settings. The browser settings can be set up so that cookies are not accepted on the devices used or that a specific message appears before a new cookie is placed. We wish to point out, however, that disabling cookies can lead to the visitor not being able to use the full functionality of the website.
Temporary cookies are placed to improve user-friendliness. They are stored on the visitor’s device for a temporary period of time. On your return to the website, they automatically detect that the visitor has previously accessed the page in question and what input and settings have been undertaken so that this does not need to be repeated.
Cookies are also used to analyse access to the website for statistical purposes and for the purpose of improving what is offered. These cookies also make it possible to detect automatically, on returning to our website, that the website had previously been accessed by the visitor. Cookies are automatically erased after a pre-defined time.
The data processed through cookies are justified for the above-mentioned purposes in order to preserve the legitimate interests of the tax consultancy in accordance with Art. 6(1) Sent. 1 Point f) GDPR.
5. Analyzing-Services for websites, tracking, plugins and tools
Our website uses the web analytics service provided by Google Analytics.
The legal basis for using analytics tools is point (f) Art. 1(1) GDPR. Web analytics is in the legitimate interest of our tax consultancy and aids the recording of statistics on the use of our web pages in order to enable our tax consultancy to make ongoing improvements to our website and the services that we offer.
5.1 Google Analytics
This website uses Google Analytics, a web analytics service. It is operated by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
Google Analytics uses so-called "cookies". These are text files that are stored on your computer and that allow an analysis of the use of the website by you. The information generated by the cookie about your use of this website is usually transmitted to a Google server in the USA and stored there.
Google Analytics cookies are stored based on Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest in analyzing user behavior to optimize both its website and its advertising.
We have activated the IP anonymization feature on this website. Your IP address will be shortened by Google within the European Union or other parties to the Agreement on the European Economic Area prior to transmission to the United States. Only in exceptional cases is the full IP address sent to a Google server in the US and shortened there. Google will use this information on behalf of the operator of this website to evaluate your use of the website, to compile reports on website activity, and to provide other services regarding website activity and Internet usage for the website operator. The IP address transmitted by your browser as part of Google Analytics will not be merged with any other data held by Google.
You can prevent these cookies being stored by selecting the appropriate settings in your browser. However, we wish to point out that doing so may mean you will not be able to enjoy the full functionality of this website. You can also prevent the data generated by cookies about your use of the website (incl. your IP address) from being passed to Google, and the processing of these data by Google, by downloading and installing the browser plugin available at the following link: https://tools.google.com/dlpage/gaoptout?hl=en.
Objecting to the collection of data
You can prevent the collection of your data by Google Analytics by clicking on the following link. An opt-out cookie will be set to prevent your data from being collected on future visits to this site:
Outsourced data processing
We have entered into an agreement with Google for the outsourcing of our data processing and fully implement the strict requirements of the German data protection authorities when using Google Analytics.
Demographic data collection by Google Analytics
This website uses Google Analytics' demographic features. This allows reports to be generated containing statements about the age, gender, and interests of site visitors. This data comes from interest-based advertising from Google and third-party visitor data. This collected data cannot be attributed to any specific individual person. You can disable this feature at any time by adjusting the ads settings in your Google account or you can forbid the collection of your data by Google Analytics as described in the section "Refusal of data collection".
5.2 Google AdWords and Google Conversion Tracking
This website uses Google AdWords. AdWords is an online advertising program from Google Inc., 1600 Amphitheater Parkway, Mountain View, CA 94043, United States ("Google").
As part of Google AdWords, we use so-called conversion tracking. When you click on an ad served by Google, a conversion tracking cookie is set. Cookies are small text files that your internet browser stores on your computer. These cookies expire after 30 days and are not used for personal identification of the user. Should the user visit certain pages of the website and the cookie has not yet expired, Google and the website can tell that the user clicked on the ad and proceeded to that page.
Each Google AdWords advertiser has a different cookie. Thus, cookies cannot be tracked using the website of an AdWords advertiser. The information obtained using the conversion cookie is used to create conversion statistics for the AdWords advertisers who have opted for conversion tracking. Customers are told the total number of users who clicked on their ad and were redirected to a conversion tracking tag page. However, advertisers do not obtain any information that can be used to personally identify users. If you do not want to participate in tracking, you can opt-out of this by easily disabling the Google Conversion Tracking cookie by changing your browser settings. In doing so, you will not be included in the conversion tracking statistics.
Conversion cookies are stored based on Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest in analyzing user behavior to optimize both its website and its advertising.
5.3 Google Analytics Remarketing
Our websites use the features of Google Analytics Remarketing combined with the cross-device capabilities of Google AdWords and DoubleClick. This service is provided by Google Inc., 1600 Amphitheater Parkway, Mountain View, CA 94043, USA.
This feature makes it possible to link target audiences for promotional marketing created with Google Analytics Remarketing to the cross-device capabilities of Google AdWords and Google DoubleClick. This allows advertising to be displayed based on your personal interests, identified based on your previous usage and surfing behavior on one device (e.g. your mobile phone), on other devices (such as a tablet or computer).
Once you have given your consent, Google will associate your web and app browsing history with your Google Account for this purpose. That way, any device that signs in to your Google Account can use the same personalized promotional messaging.
To support this feature, Google Analytics collects Google-authenticated IDs of users that are temporarily linked to our Google Analytics data to define and create audiences for cross-device ad promotion.
You can permanently opt out of cross-device remarketing/targeting by turning off personalized advertising in your Google Account; follow this link: https://www.google.com/settings/ads/onweb/.
The aggregation of the data collected in your Google Account data is based solely on your consent, which you may give or withdraw from Google per Art. 6 (1) (a) DSGVO. For data collection operations not merged into your Google Account (for example, because you do not have a Google Account or have objected to the merge), the collection of data is based on Art. 6 (1) (f) DSGVO. The website operator has a legitimate interest in analyzing anonymous user behavior for promotional purposes.
5.4 Google Maps
This site uses the Google Maps map service via an API. It is operated by Google Inc., 1600 Amphitheatre Parkway, Mountain View, CA 94043, USA.
To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer.
The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) DSGVO.
Further information about handling user data, can be found in the data protection declaration of Google at https://www.google.de/intl/de/policies/privacy/.
5.5 Web fonts by Adobe Typekit
This website uses so-called web fonts provided by Adobe Typekit in order to create a uniform presentation of all fonts. Adobe Typekit is a service that enables access to a font library and is provided by the company Adobe Systems Incorporated, 345 Park Avenue, San Jose, CA 95110-2704, USA (Adobe). When you visit a page on our website, your browser automatically loads the required web fonts in your browser cache to enable the correct display of texts and fonts.
To this end, the browser that you use must connect to the servers operated by Adobe Typekit. In doing so, Adobe Typekit is notified that our website has been visited through your IP address. Adobe Typekit web fonts are used in the interest of achieving a uniform and appealing presentation of our online offerings. This represents a legitimate interest within the meaning of Art. 6(1) Point f GDPR.
In providing this Typekit service, no cookies are placed or used in order to make the fonts available. To provide the Typekit service, Adobe can collect data on the font which serve to identify the website itself and the associated Typekit account.
If your browser does not support web fonts, a standard font found on your computer will be used.
6. Plug-ins from social networks (social plug-ins)
We do not use any plug-ins.
7. Your rights as a data subject
Should personal data be processed during your visit to our website, you have the following rights as a “data subject” within the meaning of the GDPR:
7.1 Right of access
You can request information as to whether personal data relating to you are being processed. You do not have a right to access information where the requested information infringes our duty to observe confidentiality pursuant to Section 57 StBerG or the information must be held in confidence on other grounds, in particular due to an overriding legitimate interest of a third party. Notwithstanding this, a duty to furnish information may exist if, especially taking pending loss into consideration, your interests outweigh those of maintaining confidentiality. Your right of access is furthermore excluded if the data are only saved because statutory retention periods or those prescribed under the articles of association forbid their erasure or the data solely serve the purpose of data security or data protection control, provided that the provision of information would involve a disproportionately high amount of time and effort and the processing for other purposes is excluded through technical and organisational measures. Should, in this instance, your right of access be excluded and your personal data be processed, you can request the following information from us:
- the purposes of the processing;
- the categories of personal data concerned;
- the recipients or categories of recipient to whom the personal data have been or will be disclosed, in particular recipients in third countries;
- where possible, the envisaged period for which the personal data will be stored, or, if not possible, the criteria used to determine that period;
- the existence of the right to request from the controller rectification or erasure of personal data or restriction of processing of personal data concerning the data subject or to object to such processing;
- the right to lodge a complaint with a supervisory authority;
- where the personal data are not collected from the data subject, any available information as to their source;
- where applicable, the existence of automated decision-making, including profiling, and meaningful information about the logic involved, as well as the significance and the envisaged consequences of such processing for the data subject;
- where personal data are transferred to recipients in third countries, provided that the EU Commission has not passed a resolution as to the appropriateness of the level of protection in accordance with Art. 45 (3) GDPR, information concerning what suitable safeguards pursuant to Art. 46(2) GDPR are envisaged in order to protect the personal data.
7.2 Right to rectification and completion
Should you find that the personal data on you are incorrect, you can request that these incorrect data be rectified without undue delay. In the case of incomplete personal data concerning you, you may request that they be completed.
7.3 Right to erasure
You have the right to erasure (“right to be forgotten”) provided that the processing is not required in order to exercise a right to freedom of expression, the right to information, or in order to satisfy a legal obligation or to realise a task that is in the public interest, and one of the following grounds applies:
- the personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed;
- the legal basis for the processing was solely your consent which you have withdrawn;
- you have objected to the processing of personal data concerning you 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 grounds for the processing;
- your personal data have been unlawfully processed;
- the personal data have to be erased for compliance with a legal obligation.
No right to erasure exists if the erasure in the case of unlawful, non-automated data processing is not possible or only possible with an unreasonable amount of time and effort given the specific nature of the storing of such data and your interest in erasure is minimal. In this instance, the data will be restricted instead of being erased.
7.4 Right to restriction of processing
You can obtain from us restriction of processing where one of the following grounds applies:
- you contest the accuracy of the personal data. In this case, the restriction can be for a period that enables us to verify the accuracy of the personal data;
- the processing is unlawful and you oppose the erasure of the personal data and request the restriction of their use instead;
- we no longer need the personal data for the purposes of the processing, but they are required by you for the establishment, exercise or defence of legal claims;
- you have objected to processing pursuant to Art. 21(1) GDPR. The restriction of processing can be requested pending the verification whether our legitimate grounds override your legitimate grounds.
Restriction of processing means that the personal data will only be processed with your consent or for the establishment, exercise or defence of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest. We are obliged to notify you before we lift the restriction.
7.5 Data portability
You have the right to data portability provided that the processing is based on your consent (Art. 6(1) Sent. 1 Point. a) or Art. 9(2) Point a) GDPR) or on a contract to which you are a party and the processing occurs with the help of automated processes. In this instance, the right to data portability furthermore includes the following rights unless the rights and freedoms of others are affected: you may request that you receive the personal data that you make available to us in a structured, commonly used and machine-readable format. You have the right to transmit those data to another controller without hindrance from us. Where technically feasible, you may request that we transmit the personal data directly to another controller.
7.6 Right to object
If the processing is based on Art. 6(1) Sent. 1 Point e) GDPR (performance of a task carried out in the public interest or in the exercise of official authority) or on Art. 6(1) Sent. 1 Point f) GDPR (legitimate interests pursued by the controller or by a third party), you have the right to object, on grounds relating to your particular situation, at any time to the processing of your personal data. This also applies in the case of any profiling supported by Art. 6(1) Sent. Point e) or Point f) GDPR. Upon you exercising this right to object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms or for the establishment, exercise or defence of legal claims.
You may object at any time to the processing of personal data for direct marketing purposes. This equally applies in the case of profiling to the extent that it is related to such direct marketing. Upon you exercising this right to object, we will no longer process your personal data for direct marketing purposes.
You have the option of submitting your objection to our tax consultancy – without having to adhere to a specific form – by phone, e-mail, fax or by sending it to the postal address shown at the top of this privacy notice.
7.7 Withdrawal of consent
You have the right to withdraw your consent at any time with future effect. You may withdraw your consent – without having to adhere to a specific form – by phone, e-mail, fax or by sending your withdrawal to our postal address. The withdrawal of consent will not affect the lawfulness of processing based on consent before its withdrawal. Following receipt of your withdrawal, the data processing, which was based solely on your consent, will cease.
7.8 Right to lodge a complaint
If you believe that the processing of your personal data is unlawful, you may lodge a complaint with the supervisory authority overseeing data protection in your habitual residence, place of work or place of the alleged infringement.
8. Validity of this privacy notice/Updates
This privacy notice is valid as of 25 May 2018. We reserve the right to update the privacy notice as and when required for the benefit of improving data protection and/or to bring it in line with changes in public authority practices or case law.