Privacy Policy

We are very pleased about your interest in our company. Data protection has a particularly high priority for the management of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG. The use of the websites of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG is generally possible without any indication of personal data. However, if a data subject wishes to make use of special services of our company via our website, the processing of personal data may become necessary. If the processing of personal data is necessary and there is no legal basis for such processing, we generally obtain the consent of the data subject.

The processing of personal data, such as the name, address, e-mail address, or telephone number of a data subject, is always carried out in accordance with the General Data Protection Regulation and in compliance with the country-specific data protection regulations applicable to Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG. By means of this privacy policy, our company would like to inform the public about the type, scope, and purpose of the personal data we collect, use, and process. Furthermore, data subjects are informed of their rights by means of this privacy policy.

Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG, as the controller responsible for processing, has implemented numerous technical and organizational measures to ensure the most complete protection possible of personal data processed through this website. Nevertheless, Internet-based data transmissions can generally have security gaps, so absolute protection cannot be guaranteed. For this reason, every data subject is free to transmit personal data to us by alternative means, for example by telephone.

1. Definitions

The privacy policy of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG is based on the terms used by the European directive and regulation legislator when issuing the General Data Protection Regulation (GDPR). Our privacy policy should be easy to read and understand for both the public and our customers and business partners. To ensure this, we would like to explain the terminology used in advance.

In this privacy policy, we use, among others, the following terms:

• a)    personal data

  Personal data means 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 is any identified or identifiable natural person whose personal data is processed by the controller responsible for the processing.

• c)    processing

  Processing is any operation or set of operations which is performed on personal data, whether or not by automated means, such as collection, recording, organization, structuring, 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 means any form of automated processing of personal data consisting of the use of personal data to evaluate certain personal aspects relating to a natural person, in particular to analyze or predict aspects concerning that natural person’s performance at work, economic situation, health, personal preferences, interests, reliability, behavior, location, or movements.

• f)     pseudonymization

  Pseudonymization means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organizational measures to ensure that the personal data are not attributed to an identified or identifiable natural person.

• g)    controller or controller responsible for the processing

  Controller or controller responsible for the processing 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 nomination may be provided for by Union or Member State law.

• h)    processor

  Processor is a natural or legal person, public authority, agency, or other body which processes personal data on behalf of the controller.

• i)      recipient

  Recipient is a natural or legal person, public authority, agency, or another body to which personal data are disclosed, whether a third party or not. However, public authorities which may receive personal data in the framework of a particular inquiry in accordance with Union or Member State law shall not be regarded as recipients.

• j)      third party

  Third party is a natural or legal person, public authority, agency, or body other than the data subject, the controller, the processor, and persons who, under the direct authority of the controller or processor, are authorized to process personal data.

• k)    consent

  Consent is any freely given, specific, informed, and unambiguous indication of the data subject’s wishes by which he or she, by a statement or by a clear affirmative action, signifies agreement to the processing of personal data relating to him or her.

2. Name and address of the controller

The controller within the meaning of the General Data Protection Regulation, other data protection laws applicable in the Member States of the European Union, and other provisions of a data protection nature is:

Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG
Bahnhofstraße 2
63165 Mühlheim
Germany
Tel.: +49 6108 90190
E-mail: info@zahn-Steuerberater.de
Website: Zahn-Steuerberater.de

3. Name and address of the data protection officer

The data protection officer of the controller is:

Angelika Sell
Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG
Bahnhofstraße 2
63165 Mühlheim
Germany
Tel.: +49 6108 9019-31
E-mail: sell@zahn-steuerberater.de
Website: Zahn-Steuerberater.de

Any data subject may contact our data protection officer directly at any time with any questions or suggestions regarding data protection.

4. Cookies

The websites of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG use only technically necessary cookies (storage of language selection).

5. Collection of general data and information

The website of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG collects a series of general data and information with each visit to the website by a data subject or an automated system. This general data and information is stored in the server log files. Collected may be (1) the browser types and versions used, (2) the operating system used by the accessing system, (3) the website from which an accessing system reaches our website (so-called referrer), (4) the sub-websites which are accessed via an accessing system on our website, (5) the date and time of access to the website, (6) an Internet protocol address (IP address), (7) the Internet service provider of the accessing system, and (8) other similar data and information that serve to avert danger in the event of attacks on our information technology systems.

When using this general data and information, Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG does not draw any conclusions about the data subject. Rather, this information is needed to (1) correctly deliver the content of our website, (2) optimize the content of our website and its advertising, (3) ensure the long-term functionality of our information technology systems and website technology, and (4) provide law enforcement authorities with the information necessary for prosecution in the event of a cyber attack. These anonymously collected data and information are therefore evaluated statistically and also with the aim of increasing data protection and data security in our company, in order ultimately to ensure an optimal level of protection for the personal data we process. The anonymous data of the server log files are stored separately from all personal data provided by a data subject.

6. Registration on our website

The data subject has the option to register on the website of the controller by providing personal data. Which personal data is transmitted to the controller in this process is determined by the respective input mask used for registration. The personal data entered by the data subject is collected and stored exclusively for the internal use of the controller and for its own purposes. The controller may arrange for the transfer to one or more processors, for example a parcel service provider, who also uses the personal data exclusively for an internal use attributable to the controller.

By registering on the website of the controller, the IP address assigned by the Internet Service Provider (ISP) to the data subject, as well as the date and time of registration, are also stored. The storage of this data is necessary in order to prevent misuse of our services, and these data, if necessary, make it possible to clarify committed offenses. In this respect, the storage of these data is required to safeguard the controller. A disclosure of these data to third parties generally does not take place unless there is a legal obligation to disclose or the disclosure serves criminal prosecution.

The registration of the data subject with the voluntary provision of personal data serves the controller to offer the data subject content or services which, by their nature, can only be offered to registered users. Registered persons are free to change the personal data provided during registration at any time or to have it completely deleted from the database of the controller.

The controller shall provide any data subject at any time upon request with information about which personal data is stored about the data subject. Furthermore, the controller shall rectify or delete personal data at the request or notice of the data subject, insofar as this does not conflict with any statutory retention obligations. All employees of the controller are available to the data subject as contact persons in this context.

7. Subscription to our newsletter

On the website of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG, users are given the opportunity to subscribe to the newsletter of our company. Which personal data is transmitted to the controller when ordering the newsletter is determined by the input mask used for this purpose.

Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG informs its customers and business partners at regular intervals by means of a newsletter about offers of the company. The newsletter of our company can generally only be received by the data subject if (1) the data subject has a valid email address and (2) the data subject registers for the newsletter mailing. For legal reasons, a confirmation email in the double-opt-in procedure will be sent to the email address entered by a data subject for the first time for the newsletter mailing. This confirmation email serves to verify whether the owner of the email address as the data subject has authorized the receipt of the newsletter.

When registering for the newsletter, we also store the IP address assigned by the Internet Service Provider (ISP) to the computer system used by the data subject at the time of registration as well as the date and time of registration. The collection of this data is necessary in order to be able to trace a (possible) misuse of the email address of a data subject at a later point in time and therefore serves the legal protection of the controller.

The personal data collected as part of a registration for the newsletter will be used exclusively for sending our newsletter. Furthermore, newsletter subscribers may be informed by email if this is necessary for the operation of the newsletter service or a related registration, as could be the case in the event of changes to the newsletter offer or changes in technical circumstances. There is no disclosure of the personal data collected as part of the newsletter service to third parties. The subscription to our newsletter may be terminated by the data subject at any time. The consent to the storage of personal data, which the data subject has given us for the newsletter mailing, may be revoked at any time. For the purpose of revoking consent, there is a corresponding link in each newsletter. Furthermore, there is the possibility to unsubscribe from the newsletter directly on the website of the controller at any time or to communicate this to the controller in another way.

8. Newsletter tracking

The newsletters of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG contain so-called tracking pixels. A tracking pixel is a miniature graphic that is embedded in such emails which are sent in HTML format to enable log file recording and log file analysis. This allows a statistical evaluation of the success or failure of online marketing campaigns to be carried out. Based on the embedded tracking pixel, Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG can recognize whether and when an email was opened by a data subject and which links in the email were called up by the data subject.

Such personal data collected via the tracking pixels contained in the newsletters are stored and evaluated by the controller in order to optimize the newsletter mailing and to better adapt the content of future newsletters to the interests of the data subject. These personal data will not be passed on to third parties. Data subjects are entitled at any time to revoke the separate consent given via the double-opt-in procedure. After a revocation, these personal data will be deleted by the controller. Unsubscribing from the receipt of the newsletter will be automatically interpreted by Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG as a revocation.

9. Contact possibility via the website

The website of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG contains, due to legal regulations, information that enables quick electronic contact to our company as well as direct communication with us, which also includes a general address of so-called electronic mail (email address). If a data subject contacts the controller by email or via a contact form, the personal data transmitted by the data subject is automatically stored. Such personal data transmitted on a voluntary basis by a data subject to the controller is stored for the purposes of processing or contacting the data subject. There is no disclosure of this personal data to third parties.

10. Routine erasure and blocking of personal data

The controller processes and stores personal data of the data subject only for the period necessary to achieve the purpose of storage or insofar as this is provided for by the European directives and regulations or by another legislator in laws or regulations to which the controller is subject.

If the purpose of storage ceases to apply or if a storage period prescribed by the European directives and regulations or another competent legislator expires, the personal data will be routinely blocked or deleted in accordance with the statutory provisions.

11. Rights of the Data Subject

• a)    Right to Confirmation

  Every data subject has the right granted by the European legislator to obtain from the controller confirmation as to whether or not personal data concerning them are being processed. If a data subject wishes to exercise this right of confirmation, they may at any time contact an employee of the controller.

• b)    Right of Access

  Every data subject affected by the processing of personal data has the right granted by the European legislator to obtain from the controller free information about their personal data stored at any time and a copy of this information. Furthermore, the European legislator has granted the data subject access to the following information:

  • - the purposes of the processing
  • - the categories of personal data that are processed
  • - the recipients or categories of recipients to whom the personal data have been or will be disclosed, in particular recipients in third countries or international organizations
  • - where possible, the planned duration for which the personal data will be stored, or, if not possible, the criteria used to determine that duration
  • - the existence of a right to request rectification or erasure of personal data or restriction of processing by the controller or a right to object to such processing
  • - the existence of a 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
  • - the existence of automated decision-making including profiling pursuant to Article 22(1) and (4) of the GDPR and — at least in those cases — meaningful information about the logic involved as well as the significance and envisaged consequences of such processing for the data subject

  Furthermore, the data subject has the right to obtain information about whether personal data have been transferred to a third country or to an international organization. If this is the case, the data subject also has the right to be informed about the appropriate safeguards relating to the transfer.

  If a data subject wishes to exercise the right of access, they may at any time contact an employee of the controller.

• c)    Right to Rectification

  Every data subject affected by the processing of personal data has the right granted by the European legislator to obtain without undue delay the rectification of inaccurate personal data concerning them. In addition, the data subject has the right to have incomplete personal data completed — including by means of providing a supplementary statement.

  If a data subject wishes to exercise the right to rectification, they may at any time contact an employee of the controller.

• d)    Right to Erasure (Right to be Forgotten)

  Every data subject affected by the processing of personal data has the right granted by the European legislator to demand from the controller the deletion of personal data concerning them without undue delay, provided that one of the following reasons applies and provided that the processing is not necessary:

  • - The personal data were collected or otherwise processed for purposes for which they are no longer necessary.
  • - The data subject withdraws consent on which the processing is based according to Article 6(1)(a) or Article 9(2)(a) of the GDPR, and where there is no other legal ground for the processing.
  • - The data subject objects pursuant to Article 21(1) of the GDPR to the processing and there are no overriding legitimate grounds for the processing, or the data subject objects pursuant to Article 21(2) of the GDPR to the processing.
  • - The personal data have been unlawfully processed.
  • - The deletion of the personal data is necessary to comply with a legal obligation under Union or Member State law to which the controller is subject.
  • - The personal data have been collected in relation to the offer of information society services pursuant to Article 8(1) of the GDPR.

  If one of the above reasons applies and a data subject wishes to request the deletion of personal data stored by Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG, they may at any time contact an employee of the controller. The employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG will arrange for the request for deletion to be complied with immediately.

  If the personal data have been made public by Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG and our company as controller is obliged pursuant to Article 17(1) of the GDPR to delete the personal data, Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG shall take appropriate measures, including technical measures, taking into account available technology and implementation costs, to inform other controllers processing the personal data that the data subject has requested the deletion of all links to, or copies or replications of, those personal data, as far as processing is not required. The employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG will take the necessary steps on a case-by-case basis.

• e)    Right to Restriction of Processing

  Every data subject affected by the processing of personal data has the right granted by the European legislator to obtain restriction of processing from the controller if one of the following applies:

  • - 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 and the data subject opposes the erasure of the personal data and requests the restriction of their use instead.
  • - The controller no longer needs the personal data for the purposes of processing, but they are required by the data subject for the establishment, exercise or defense of legal claims.
  • - The data subject has objected to 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.

  If one of the above conditions is met and a data subject wishes to request the restriction of personal data stored by Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG, they may at any time contact an employee of the controller. The employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG will arrange the restriction of processing.

• f)     Right to Data Portability

  Every data subject affected by the processing of personal data has the right granted by the European legislator to receive the personal data concerning them, which they have provided to a controller, in a structured, commonly used and machine-readable format. They also have the right to transmit those data to another controller without hindrance from the controller to which the personal data have been provided, provided that the processing is based on consent pursuant to Article 6(1)(a) 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, in exercising their right to data portability pursuant to Article 20(1) of the GDPR, the data subject has the right to have the personal data transmitted directly from one controller to another, where technically feasible and when doing so does not adversely affect the rights and freedoms of others.

  To exercise the right to data portability, the data subject may at any time contact an employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG.

• g)    Right to Object

  Every data subject affected by the processing of personal data has the right granted by the European legislator to object, on grounds relating to their particular situation, at any time to processing of personal data concerning them which is based on Article 6(1)(e) or (f) of the GDPR, including profiling based on those provisions.

  Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG will 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 establishment, exercise or defense of legal claims.

  If Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG processes personal data for direct marketing purposes, the data subject has the right to object at any time to processing of personal data concerning them for such marketing. This also applies to profiling to the extent that it is related to such direct marketing. If the data subject objects to Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG to the processing for direct marketing purposes, Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG will no longer process the personal data for these purposes.

  The data subject also has the right to object for reasons arising from their particular situation to processing of personal data concerning them by Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG for scientific or historical research purposes or statistical purposes pursuant to Article 89(1) of the GDPR, unless the processing is necessary for the performance of a task carried out for reasons of public interest.

  To exercise the right to object, the data subject may directly contact an employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG. In addition, the data subject is free in the context of the use of information society services, and notwithstanding Directive 2002/58/EC, to use their right to object by automated means using technical specifications.

• h)    Automated Individual Decision-Making, Including Profiling

  Every data subject has the right granted by the European legislator not to be subject to a decision based solely on automated processing — including profiling — which produces legal effects concerning them or similarly significantly affects them, unless the decision:

  • - is necessary for entering into, or performance of, a contract between the data subject and a data controller,
  • - is authorized by Union or Member State law to which the controller is subject and which also lays down 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 (1) is related to entering into or the performance of a contract and (2) is carried out with the data subject's explicit consent, Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG implements suitable measures to safeguard the data subject's rights and freedoms and legitimate interests, at least the right to obtain human intervention on the part of the controller, to express their point of view and contest the decision.

  If a data subject wishes to exercise the rights concerning automated individual decision-making, they may at any time contact an employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG.

• i)    Right to Withdraw Data Protection Consent

  Every data subject has the right granted by the European legislator to withdraw their consent to processing of personal data at any time.

  If the data subject wishes to exercise the right to withdraw the consent, they may contact an employee of Zahn & Zahn Steuerberatungsgesellschaft mbH & Co. KG at any time.

12. Data Protection in Applications and the Application Process

The controller responsible for processing collects and processes personal data from applicants for the purpose of handling the application process. Processing may also occur electronically. This is especially the case if an applicant submits corresponding application documents electronically, for example by email or via a web form on the website, to the controller responsible for processing. If the controller responsible concludes an employment contract with an applicant, the transmitted data will be stored for the purpose of managing the employment relationship in compliance with legal provisions. If the controller responsible does not conclude an employment contract with the applicant, the application documents will be automatically deleted two months after the rejection decision has been communicated, provided there are no other legitimate interests of the controller that oppose deletion. Other legitimate interest in this sense would be, for example, an obligation to provide evidence in proceedings under the General Equal Treatment Act (AGG).

13. Legal Basis for Processing

Article 6(1)(a) of the GDPR serves our company as the legal basis for processing operations for which we obtain consent for a specific processing purpose. If the processing of personal data is necessary for the performance of a contract to which the data subject is a party, such as processing operations required for the delivery of goods or the provision of other services or benefits, the processing is based on Article 6(1)(b) of the GDPR. The same applies to processing operations necessary for carrying out pre-contractual measures, for example in cases of inquiries about our products or services. If our company is subject to a legal obligation which requires the processing of personal data, such as for the fulfillment of tax obligations, the processing is based on Article 6(1)(c) of the GDPR. In rare cases, processing of personal data may be necessary to protect vital interests of the data subject or another natural person. This would be the case, for example, if a visitor to our company were injured and their name, age, health insurance data or other vital information needed to be passed on to a doctor, hospital, or other third party. In this case, processing would be based on Article 6(1)(d) of the GDPR. Finally, processing operations could also be based on Article 6(1)(f) of the GDPR. This legal basis applies to processing operations not covered by any of the aforementioned legal bases, where processing is necessary for the legitimate interests of our company or a third party, provided that the interests, fundamental rights, and freedoms of the data subject do not override those interests. Such processing operations are permitted especially because they are explicitly mentioned by the European legislator, who considered that a legitimate interest may be presumed if the data subject is a customer of the controller (Recital 47 sentence 2 GDPR).

14. Legitimate Interests Pursued by the Controller or a Third Party

If the processing of personal data is based on Article 6(1)(f) of the GDPR, our legitimate interest is the conduct of our business activity for the benefit of the well-being of all our employees and our shareholders.

15. Duration for Which the Personal Data Will Be Stored

The criterion for the duration of storage of personal data is the respective statutory retention period. After expiration of that period, the corresponding data is routinely deleted unless it is still required for contract fulfillment or contract initiation.

16. Existence of Legal or Contractual Obligation to Provide Personal Data; Requirement for Contract Conclusion; Obligation of the Data Subject to Provide Personal Data; Possible Consequences of Non-Provision

We inform you that the provision of personal data is partly required by law (e.g., tax regulations) or may result from contractual arrangements (e.g., information about the contractual partner). In some cases, it may be necessary for the conclusion of a contract that the data subject provides us with personal data that we then have to process. For example, the data subject is obligated to provide us with personal data if our company concludes a contract with them. Failure to provide personal data would mean that the contract with the data subject could not be concluded. Before providing personal data, the data subject must contact one of our employees. Our employee will inform the data subject on a case-by-case basis whether the provision of personal data is legally or contractually required or necessary for contract conclusion, whether there is an obligation to provide the personal data, and what consequences failure to provide personal data would have.

17. Existence of Automated Decision-Making

As a responsible company, we refrain from automated decision-making or profiling.

This privacy statement was created using the privacy policy generator by the external data protection officer Hannover in cooperation with RC GmbH, which recycles used notebooks, and the data protection lawyers of the law firm WILDE BEUGER SOLMECKE | Rechtsanwälte.