1. Data protection and note regarding the controller

The following data protection policy explains what data is collected on this website and for which purposes we use such data.

Contact person:
Lange + Co. Steuerberatungsgesellschaft mbH
P 6, 26
68161 Mannheim

Registered Office: P 6, 26, 68161 Mannheim
Registered Court: Amtsgericht Mannheim HRB 735639
Managing Director: Marcel Lange

T: +49 (0) 621 / 63 74 25 30
F: +49 (0) 621 / 63 74 25 93

E-Mail: data (at) tax-advisor.eu

2. Collection and use of general data and information

2.1 Visiting our website

By visiting www.stb-steuerberater.de, www.tax-advisor.eu, www.steuerberater-bitcoins.de, www.erkärung-zur-feststellung-des-grundsteuerwertes.de, www.grundsteuerreform-22.de, www.grundsteuerwert-steuerberater.de, www.property-tax-germany.de, www.marcel-lange.de, and www.marcel-lange.eu the internet browser that is being used automatically sends data this website’s server and stores this data for a limited amount of time in a logfile. Until the automatic deletion the following data is being stored without any further input by the visitor:

• The user’s terminal device’s IP-address,
• Access date and time,
• Name and URL of the visited pages,
• Website the visitor was transferred from (Referrer-URL),
• Browser and operating system of the visitor’s terminal device as well we the name of the access provider used.

Die usage of this personal data is justified according to point f) of Art. 6 (1) 1 DSGVO. The data concerning the user is collected to allow the Owner to provide its services, as well as for the following purposes:

• Connecting to the website promptly,
• Enable a user-friendly application,
• Detect and ensure the system’s safety and stability,
• Facilitate and improve the website’s administration.

The data processing does explicitly not have the purpose to gain insights about the visitors of this website.

2.2 Contact form

This website contains information that enables a quick electronic contact to our company, as well as direct communication with us through the contact form. In order to receive a reply it is necessary to provide at least an email address. All additional information can be given voluntarily. By sending an inquiry through the contact form the visitor agrees to the data procession of the transferred personal data. The data is used exclusively to handle contact form inquiries. This happens on the basis of the voluntarily given approval according to point a) of Art. 6 (1) 1 DSGVO. The personal data provided through the contact form will be automatically deleted after the inquiry is settled if there is no further reason to store the data (e. g. if our services are being used).

2.3 Newsletter

By subscribing the newsletter through the related form the visitor agrees to the data procession of the transferred personal data. The data is used exclusively to handle contact form inquiries. This happens on the basis of the voluntarily given approval according to point a) of Art. 6 (1) 1 DSGVO. The visitor can any time unsubscribe from newsletters in future. This can be done via links at the end of the newsletter or via a separate email to unsubscribe(at)stb-steuerberater.de.

3. Data transfer

Personal data will be transferred to third parties if

• the person concerned has expressly agreed according to point a) of Art. 6 (1) 1 DSGVO,
• the disclosure is necessary for establishment, exercise or defense of legal claims and if there is no reason to assume that the person concerned has a an overriding interest warranting protection relating the disclosure of the data (point f of Art. 6 (1) 1,
• there is a legal obligation according to point c) of Art. 6 (1) 1 DSGVO to disclose the data and / or
• it is required for the fulfilment of a contract with the person concerned according to point b) of Art. 6 (1) 1 DSGVO.

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

4. Cookies

These web pages use cookies. Cookies are text files that are stored in a computer system via an Internet browser. They are being stored by the utilised device when accessing these web pages. Cookies can not cause any harm to the device in use. They do not contain any virus or other malware. While cookies store information about the device used, it is not possible for our company to identify the visitor.

According to the basic settings of most internet browsers cookies are being accepted. It is possible to adapt the settings of the browser to warn you whenever cookies are placed or to accept cookies on a case-by-case basis or to exclude the acceptance of cookies in certain cases or in general or to automatically delete cookies when the browser is shut down. Deactivating cookies may limit the functionality of the website.

Cookies that are required to facilitate electronic communication or to provide certain functions you might desire are stored on the basis of point (f) of Art. 6 (1) 1 DSGVO. The operator has a legitimate interest in storing cookies in order to provide its services without technical faults and in an optimal way. Any other cookies that might be stored (e.g. cookies that serve to analyse your internet behaviour) are addressed separately in this Data Privacy Policy.

By means of a cookie, the information and offers on our website can be optimized with the user in mind. Cookies allow us, as previously mentioned, to recognize our website users. The purpose of this recognition is to make it easier for users to utilize our website. The website user that uses cookies, e.g. does not have to enter access data each time the website is accessed, because this is taken over by the website, and the cookie is thus stored on the user’s computer system.
Additionally cookies are being used to collect data about the access of these web pages in order to gain statistical insights and to improve the offer. After a certain period the cookies will be deleted automatically.

5. Data protection provisions about the application and use of Google Analytics

On this website, the controller has integrated the component of Google Analytics and 1&1. Google Analytics and 1&1 are web analytics services. Web analytics is the collection, gathering, and analysis of data about the behavior of visitors to websites. A web analysis service collects, inter alia, data about the website from which a person has come (the so-called referrer), which sub-pages were visited, or how often and for what duration a sub-page was viewed. Web analytics are mainly used for the optimization of a website and in order to carry out a cost-benefit analysis of Internet advertising. Web analytics services may be used on the basis of point f) of Art. 6 (1) 1 DSGVO.

6. Rights of the data subject

So far as personal data is being processed on the occasion of visiting our website you as the „data subject“ are entitled to the following right according to the DSGVO

6.1 Right of access

Each data subject shall have the right granted by the European legislator to obtain from the controller the confirmation as to whether or not personal data concerning him or her are being processed. If a data subject wishes to avail himself of this right of confirmation, he or she may, at any time, contact any employee of the controller.

There is no right of confirmation if providing the required information would be a violation of the duty of confidentiality according to § 83 StBerG or if the information has to be kept secret due to other reasons or because of the overriding of a third party.

Each data subject shall have the right granted by the European legislator to obtain from the controller free information about his or her personal data stored at any time and a copy of this information. Furthermore, the European directives and regulations grant the data subject access to the following information:

• the purposes of the processing;
• the categories of personal data concerned;
• the recipients or categories of recipients 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 existence of 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;
• the existence of automated decision-making, including profiling, referred to in 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.

Where this is the case, the data subject shall have the right to be informed of the appropriate safeguards relating to the transfer.

If a data subject wishes to avail himself of this right of access, he or she may, at any time, contact any employee of the controller.

6.2 Right to rectification

Each data subject shall have the right granted by the European legislator to obtain from the controller without undue delay the rectification of inaccurate personal data concerning him or her. Taking into account the purposes of the processing, the data subject shall have the right to have incomplete personal data completed, including by means of providing a supplementary statement.

If a data subject wishes to exercise this right to rectification, he or she may, at any time, contact any employee of the controller.

6.3 Right to erasure (Right to be forgotten)

Each data subject shall have the right granted by the European legislator to obtain from the controller the erasure of personal data concerning him or her without undue delay, and the controller shall have the obligation to erase personal data without undue delay where one of the following grounds applies, as long as the processing is not necessary:

• The personal data are no longer necessary in relation to the purposes for which they were collected or otherwise processed.
• The data subject withdraws consent to which the processing is based according to point (a) of Article 6 (1) DSGVO, or point (a) of Article 9 (2) DSGVO, and where there is no other legal ground for the processing.
• The data subject objects to the processing pursuant to Article 21(1) of the GDPR and there are no overriding legitimate grounds for the processing, or the data subject objects to the processing pursuant to Article 21(2) of the GDPR.
• The personal data have been unlawfully processed.
• The personal data must be erased for compliance with a legal obligation in 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 referred to in Article 8 (1) DSGVO.

Where the controller has made personal data public and is obliged pursuant to Article 17 (1) DSGVO to erase the personal data, the controller, taking account of available technology and the cost of implementation, shall take reasonable steps, including technical measures, to inform other controllers processing the personal data that the data subject has requested erasure by such controllers of any links to, or copy or replication of, those personal data, as far as processing is not required.

6.4 Right of restriction of processing

Each data subject shall have the right granted by the European legislator to obtain from the controller restriction of processing where 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 instead the restriction of their use instead.
• The controller no longer needs the personal data for the purposes of the processing, but they are required by the data subject for the establishment, exercise or defence of legal claims.
• The data subject has objected to processing pursuant to Article 21 (1) DSGVO pending the verification whether the legitimate grounds of the controller override those of the data subject.

6.5 Right to data portability

Each data subject shall have the right granted by the European legislator, to receive the personal data concerning him or her, which was provided to a controller, in a structured, commonly used and machine-readable format. He or she shall have the right to transmit those data to another controller without hindrance from the controller to which the personal data have been provided, as long as the processing is based on consent pursuant to point (a) of Article 6 (1) DSGVO or point (a) of Article 9 (2) DSGVO, or on a contract pursuant to point (b) of Article 6 (1) DSGVO, and the processing is carried out by automated means, as long as the processing is not 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 his or her right to data portability pursuant to Article 20 (1) DSGVO, the data subject shall have the right to have 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.

6.6 Right to object

Each data subject shall have the right granted by the European legislator to object, on grounds relating to his or her particular situation, at any time, to processing of personal data concerning him or her, which is based on point (e) or (f) of Article 6 (1) DSGVO. This also applies to profiling based on these provisions. In order to exercise the right to object, the data subject may contact us via phone, email or above mentioned address.

6.7 Right to withdraw data protection consent

Each data subject shall have the right granted by the European legislator to withdraw his or her consent to processing of his or her personal data at any time. The withdrawal can be communicated via phone, email or above mentioned address.

6.8 Complaint

Should you believe that the data procession of your personal information is unlawful you may raise your complaint with the regulatory authority for data protection at your place of residence or workplace or with the authority responsible for the place of the suspected violation.

7. Status and update of this data protection declaration

This data protection declaration is applicable as of 25. May 2018. We reserve the right to update the data protection declaration at any time in order to improve the data protection and / or in order to adjust it to modified administrative practice or jurisdiction.

8. Legal effectiveness of this disclaimer

This disclaimer forms an integral part of the website that makes reference to this page. Should the phrasing of this text or parts thereof not, not fully, or no longer comply with the pertinent laws, then this will not affect the remainder of the document in terms of content or its validity.