1. Name and contact details of the responsible person
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‍This privacy statement informs about the processing of personal data on the tax consulting firm website of:

Dirk Maskow
Benrather Schlossallee 49-53
40597 Düsseldorf

E-Mail: dirk@steuerberatung-maskow.de
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‍2. Scope and purpose of the processing of personal data


2.1 Calling up the website

‍When this website www.steuerberatung-maskow.de is accessed, 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 of time. 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,
• the website from which the visitor accessed the tax consulting 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.

The processing of these personal data is justified pursuant to Art. 6 para. 1 sentence 1 lit. f) DSGVO. Thefirm has a legitimate interest in processing data for the purpose of,

• to establish the connection to the tax consulting firm's website quickly,
• to enable a user-friendly application of the website,
• to recognise and guarantee the security and stability of the systems, and
• 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 of the visitor to the website.


2.2 Contact form

‍Visitors can send messages to the tax consulting firm via an online contact form on the website. In order to receive a reply, at least a valid e-mail address is required. All other information can be provided voluntarily by the person making the enquiry. By sending the message via the contact form, the visitor consents to the processing of the transmitted personal data. The data is processed exclusively for the purpose of handling and answering enquiries via the contact form. This is done on the basis of the voluntarily given consent pursuant to Art. 6 (1) sentence 1 a) DSGVO. The personal data collected for the use of the contact form will be automatically deleted as soon as the enquiry has been dealt with and there are no reasons for further storage (e.g. subsequent commissioning of my tax consulting firm).
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‍3. Transfer of data

‍Personal data will be passed on to third parties if

• the data subject has expressly consented to this in accordance with Art. 6 Para. 1 sentence 1 letter a) DSGVO,
• the transfer is necessary in accordance with Art. 6 Para. 1 sentence 1 setter f) DSGVO for the assertion, exercise or defence of legal claims and there is no reason to assume that the data subject has an overriding interest worthy of protection in the non-disclosure of his/her data,
• the transfer of data is required by law pursuant to Art. 6 para. 1 sent. 1 lit. c) DSGVO a legal obligation exists, and/or
• this is necessary for the fulfilment of a contractual relationship with the data subject pursuant to Art. 6 para. 1 sentence 1 letter b) DSGVO.

In other cases, personal data will not be passed on to third parties.

‍4. Cookies

‍So-called cookies are used on the website. These are data packets that are exchanged between the server of the tax consulting firm's website and the visitor's browser. These are stored by the respective devices used (PC, notebook, tablet, smartphone etc.) when visiting the website. In this respect, cookies cannot cause any damage to the devices used. In particular, they do not contain viruses or other malware. Information is stored in the cookies that is related to the specific end device used. The tax consulting firm can therefore in no way obtain direct knowledge of the identity of the visitor to the website.

Cookies are mostly accepted according to the basic browser settings. The browser settings can be configured in such a way that cookies are either not accepted on the devices used or that a special notice is given before a new cookie is created. However, I would like to point out that deactivating cookies may mean that not all functions of the website can be used in the best possible way.

The use of cookies serves to make the use of the website of the tax consulting firm more comfortable. For example, session cookies can be used to track whether the visitor has already visited individual pages of the website. After leaving the website, these session cookies are automatically deleted.

Temporary cookies are used to improve user-friendliness. They are stored on the visitor's device for a temporary period of time. When the website is visited again, it is automatically recognised that the visitor has already called up the page at an earlier time and which entries and settings were made in order to not have to repeat them.  

Cookies are also used to analyse visits to the website for statistical purposes and for the purpose of improving the website. These cookies make it possible to automatically recognise on a new visit that the website has already been called up by the visitor before. In this case, the cookies are automatically deleted after a specified period of time.

The data processed by cookies is justified for the above-mentioned purposes in order to protect the legitimate interests of the tax consulting firm pursuant to Art. 6 (1) sentence 1 f) DSGVO.


‍5. Analysis services for websites, tracking

‍I use on my website the website analytics service for websites e.g. from Google Analytics.

The legal basis for the use of the analysis tools is Art. 6 para. 1 sentence 1 letter f) DSGVO. The website analysis is in the legitimate interest of my tax consulting firm and serves the statistical recording of website use for the continuous improvement of my tax consulting firm website and the range of my services.


‍6. Your rights as a data subject

‍Insofar as your personal data is processed on the occasion of your visit to my website, you are entitled to the following rights as a "data subject" within the meaning of the GDPR:


‍6.1 Information

‍You can request information from me as to whether I am processing your personal data. You do not have the right to information if the provision of the requested information would violate the duty of confidentiality pursuant to Section 57 (1) of the German Tax Advisors Act (StBerG), or the information must be kept secret for other reasons, in particular because of an overriding legitimate interest of a third party. Notwithstanding this, there may be an obligation to provide the information if your interests outweigh the interest in secrecy, 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 statutory retention periods or exclusively serves the purpose of data security or data protection control, provided that the provision of information would require a disproportionately high effort and the processing for other purposes is excluded by appropriate technical and organisational measures. If the right to information is not excluded in your case and your personal data is processed by me, you can request information about the following:

• Purposes of the processing,
• Categories of personal data processed by you,
• recipients or categories of recipients to whom your personal data are disclosed, in particular in the case of 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 periods,
• the existence of a right to rectify, erase or restrict the processing of personal data concerning you or a right to object to such processing,
• the existence of a right of appeal to a supervisory authority for data protection,
• if the personal data have not been collected from you as the data subject, the available information on the origin of the data,
• if applicable, 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 applicable, in the case of transfer to recipients in third countries, if there is no decision by the EU Commission on the adequacy of the level of protection pursuant to Article 45 (3) of the GDPR, information on which appropriate safeguards are provided for the protection of personal data pursuant to Article 46 (2) of the GDPR.

6.2 Correction and completion

‍If you discover that I have inaccurate personal data relating to you, you may request that I correct this inaccurate data without delay. If your personal data is incomplete, you may request that it be completed.

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‍6.3 Deletion

‍You have a right to erasure ("right to be forgotten"), unless the processing is necessary for the exercise of the right to freedom of expression, the right to information or for compliance with a legal obligation or for the performance of a task carried out 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 I have made public.
• You have objected to the processing of personal data that I have not made public and there are no overriding legitimate grounds for the processing.
• Your personal data has been processed unlawfully.
• The erasure of the personal data is necessary to comply with a legal obligation to which I am 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 disproportionate effort due to the special nature of the storage and your interest in deletion is low. In this case, the restriction of processing shall take the place of deletion.


‍6.4 Restriction of processing

‍You may request us to restrict processing if one of the following reasons applies:

• You dispute the accuracy of the personal data. In this case, the restriction may be requested for the period of time that enables me to verify the accuracy of the data.
• The processing is unlawful and you request the restriction of the use of your personal data instead of deletion.
• Your personal data is no longer required by me for the purposes of processing, but you require it for the assertion, exercise or defence of legal claims.
• You have lodged an objection pursuant to Art. 21 (1) DSGVO. The restriction of processing can be requested as long as it has not yet been determined whether my legitimate reasons outweigh your reasons.

Restriction of processing means that the personal data will only be processed with your consent or for the assertion, 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. Before I lift the restriction, I have a duty to inform you.


6.5 Data portability

‍You have a right to data portability if the processing is based on your consent (Art. 6(1) sentence 1(a) or Art. 9(2)(a) DSGVO) or on a contract to which you are a party and the processing is carried out with the aid 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 other persons: You may request me to provide you with the personal data you have provided to me in a structured, commonly used and machine-readable format. You have the right to transfer this data to another controller without hindrance on my part. If technically feasible, you may request that I transfer your personal data directly to another controller.
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‍6.6 Objection

Insofar as the processing is based on Art. 6 (1) sentence 1 e) DSGVO (performance of a task in the public interest or in the exercise of official authority) or on Art. 6 (1) sentence 1 f) DSGVO (legitimate interest of the controller or a third party), you have the right to object to the processing of personal data relating to you at any time on grounds relating to your particular situation. This also applies to profiling based on Art. 6 (1) sentence 1 e) or f) DSGVO. After exercising the right to object, I will no longer process your personal data unless I can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms, or the processing serves to assert, exercise or defend legal claims.

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

You have the option of informally notifying my office of your objection by telephone, by e-mail or to my postal address listed at the beginning of this privacy policy.


‍6.7 Revocation of consent

You have the right to revoke your consent at any time with effect for the future. The revocation of consent can be communicated informally by telephone, by e-mail or to my postal address. The revocation does not affect the lawfulness of the data processing that was carried out on the basis of the consent until receipt of the revocation. After receipt of the revocation, the data processing, which was based exclusively on your consent, will be discontinued.


‍6.8 Complaint

If you believe that the processing of personal data concerning you is unlawful, you may lodge a complaint with a data protection supervisory authority competent for the place where you reside or work or for the place of the alleged infringement.


‍7. Status and updating of this data protection declaration

This data protection declaration is valid as of 25 May 2018. I reserve the right to update the data protection declaration in due course in order to improve data protection and/or to adapt it to changes in official practice or case law.

Source: StBK Düsseldorf