Name and contact information of the officer
This data protection declaration provides information about the processing of personal data on maas-pöller-sieglen Auditing Tax consultancy CPA’s website
Officers: Dr. Rudolf Maas, Ralf Pöller, Christoph Sieglen
Tel. 0201 17 89 43 0
Scope and purpose of processing personal data
Accessing the website
When accessing the website www.maas-poeller-sieglen.de, the Internet browser used by the visitor automatically sends data to the server of this website and temporarily stores it in a log file. Until automatic deletion, the following data is stored without further input by the visitor:
- IP address of the visitor’s device,
- Date and time of access by the visitor,
- Name and URL of the page accessed by the visitor,
- Website from which the visitor accesses the firm’s website (so-called referrer URL),
- Browser and operating system of the visitor’s device as well as the name of the access provider used.
The processing of this personal data is legitimate in accordance with Article 6, para. 1, sentence 1, clause f) of the GDPR. The law firm has a legitimate interest in processing the data for the purpose of
- quickly establishing connection to the law firm’s website,
- facilitating a user-friendly application of the website,
- acknowledging and ensuring the security and stability of the systems, and
- facilitating and improving the administration of the website.
The processing is expressly not done for the purpose of gaining personal knowledge about the visitor to the website.
Disclosure of data
Personal data is shared with third parties if
- the person concerned has expressly consented to this in accordance with Article 6, para. 1, sentence 1, clause a) of the GDPR,
- disclosure in accordance with Article 6, para. 1, sentence 1, clause f) of the GDPR for enforcing, exercising or defending of legal claims is necessary and there is no reason to assume that the person concerned has any predominantly protective interest in not disclosing his/her data,
- there is a legal obligation for disclosing the data in accordance with Article 6, para. 1, sentence 1, clause c) of the GDPR, and/or
- this is required in accordance with Article 6, para. 1, sentence 1, clause b) of the GDPR to fulfil a contractual relationship with the person concerned.
In other cases, personal data will not be disclosed to third parties.
Your rights as the person concerned
With regards to how your personal data is processed based on your visit to our website, you have the following rights as the „data subject“ as defined under the GDPR:
You may request information from us about whether your personal data is being processed by us. There is no right to information if granting the desired information would violate the obligation of non-disclosure in accordance with Article 83 of the Tax Consultancy Act (StBerG) or if the information must be kept secret for other reasons, especially due to a predominantly legitimate interest of a third party. Contrary to this, there may be an obligation to provide the information if your interests outweigh the interests of non-disclosure, especially taking any imminent loss or damage into account. The right to information is also ruled out if the data is stored only because it should not be deleted due to legal or statutory retention periods or is used exclusively for purposes of data backup or data protection checking, provided that the provision of information would require a disproportionately high effort or expense, and the processing for other purposes is ruled out by appropriate technical and organizational measures. Insofar as in your case the right to information is not ruled out and your personal data is processed by us, you may request information from us about the following:
- Purpose of processing,
- Categories of your data processed,
- Recipients or categories of recipients to whom your personal data is disclosed, in particular for recipients in third countries,
- If possible, the planned duration for which your personal data is stored or, if this is not possible, the criteria for determining the storage duration,
- The existence of a right to correction or deletion or restricting the processing of personal data concerning you or a right of objection against the processing,
- The existence of a right of appeal to a data protection supervisory authority, provided that the personal data has not been collected from you as the concerned person, the available information about the data origin,
- if necessary, the existence of an automated decision-making, including profiling and meaningful information about the involved logic as well as the scope and the attempted impact of automated decision making,
- if necessary, in the case of transmission to recipients in third countries, provided there is no resolution of the EU Commission about the adequacy of the protection level in accordance with Article 45, para. 3 of the GDPR, information on the suitable guarantees that are provided in accordance with Article 46, para. 2 of the GDPR for the protection of personal data.
Correction and completion
If you find that we have incorrect personal data about you, you may request us to promptly correct such incorrect data. In case of incomplete personal data concerning you, you may request for completion of the same.
You are entitled to deletion („right to be forgotten“), unless the processing is necessary for exercising the right to freedom of expression, the right to information or for meeting a legal obligation or for performing a task of public interest and one of the following reasons is applicable:
- The personal data is no longer necessary for the purposes for which they have been processed.
- The basis of justification for the processing was solely your consent, which you have revoked.
- You have filed an objection to the processing of your personal data, which we have made public.
- You have filed an objection against the processing of personal data not made public by us, and there are no urgent legitimate reasons for the processing.
- Your personal data was processed illegally.
- The deletion of personal data is required to meet a legal obligation, which we are subject to.
There is no claim for deletion, if in the case of legitimate non-automated data processing, deletion is not possible or possible only with disproportionately high expense due to the special nature of storage, and your interest in the deletion is low. In this case, the deletion is replaced by restriction of processing.