Privacy Policy

1. An overview of data protection

General information

The fol­low­ing infor­ma­tion will pro­vide you with an easy to nav­i­gate overview of what will hap­pen with your per­son­al data when you vis­it this web­site. The term “per­son­al data” com­pris­es all data that can be used to per­son­al­ly iden­ti­fy you. For detailed infor­ma­tion about the sub­ject mat­ter of data pro­tec­tion, please con­sult our Data Pro­tec­tion Dec­la­ra­tion, which we have includ­ed beneath this copy.

Data recording on this website

Who is the responsible party for the recording of data on this website (i.e., the “controller”)?

The data on this web­site is processed by the oper­a­tor of the web­site, whose con­tact infor­ma­tion is avail­able under sec­tion “Infor­ma­tion about the respon­si­ble par­ty (referred to as the “con­troller” in the GDPR)” in this Pri­va­cy Policy.

How do we record your data?

We col­lect your data as a result of your shar­ing of your data with us. This may, for instance be infor­ma­tion you enter into our con­tact form.

Oth­er data shall be record­ed by our IT sys­tems auto­mat­i­cal­ly or after you con­sent to its record­ing dur­ing your web­site vis­it. This data com­pris­es pri­mar­i­ly tech­ni­cal infor­ma­tion (e.g., web brows­er, oper­at­ing sys­tem, or time the site was accessed). This infor­ma­tion is record­ed auto­mat­i­cal­ly when you access this website.

What are the purposes we use your data for?

A por­tion of the infor­ma­tion is gen­er­at­ed to guar­an­tee the error free pro­vi­sion of the web­site. Oth­er data may be used to ana­lyze your user patterns.

What rights do you have as far as your information is concerned?

You have the right to receive infor­ma­tion about the source, recip­i­ents, and pur­pos­es of your archived per­son­al data at any time with­out hav­ing to pay a fee for such dis­clo­sures. You also have the right to demand that your data are rec­ti­fied or erad­i­cat­ed. If you have con­sent­ed to data pro­cess­ing, you have the option to revoke this con­sent at any time, which shall affect all future data pro­cess­ing. More­over, you have the right to demand that the pro­cess­ing of your data be restrict­ed under cer­tain cir­cum­stances. Fur­ther­more, you have the right to log a com­plaint with the com­pe­tent super­vis­ing agency.

Please do not hes­i­tate to con­tact us at any time if you have ques­tions about this or any oth­er data pro­tec­tion relat­ed issues.

Analysis tools and tools provided by third parties

There is a pos­si­bil­i­ty that your brows­ing pat­terns will be sta­tis­ti­cal­ly ana­lyzed when your vis­it this web­site. Such analy­ses are per­formed pri­mar­i­ly with what we refer to as analy­sis programs.

For detailed infor­ma­tion about these analy­sis pro­grams please con­sult our Data Pro­tec­tion Dec­la­ra­tion below.

2. Hosting

IONOS

We host our web­site with IONOS SE. The provider is IONOS SE, Elgen­dor­fer Str. 57, 56410 Montabaur, Ger­many (here­inafter referred to as: IONOS). When­ev­er you vis­it our web­site, IONOS records var­i­ous log­files along with your IP address­es. For details, please con­sult the data pri­va­cy pol­i­cy of IONOS: https://www.ionos.de/terms-gtc/terms-privacy.

We use IONOS on the basis of Art. 6 (1)(f) GDPR. Our com­pa­ny has a legit­i­mate inter­est in pre­sent­ing a web­site that is as depend­able as pos­si­ble. If you have been asked for your respec­tive con­sent, your data will be processed exclu­sive­ly on the basis of Art. 6 (1)(a) GDPR. This con­sent may be revoked at any time.

Data processing

We have con­clud­ed a data pro­cess­ing agree­ment (DPA) with the above-men­tioned provider. This is a con­tract man­dat­ed by data pri­va­cy laws that guar­an­tees that they process per­son­al data of our web­site vis­i­tors only based on our instruc­tions and in com­pli­ance with the GDPR.

3. General information and mandatory information

Data protection

The oper­a­tors of this web­site and its pages take the pro­tec­tion of your per­son­al data very seri­ous­ly. Hence, we han­dle your per­son­al data as con­fi­den­tial infor­ma­tion and in com­pli­ance with the statu­to­ry data pro­tec­tion reg­u­la­tions and this Data Pro­tec­tion Declaration.

When­ev­er you use this web­site, a vari­ety of per­son­al infor­ma­tion will be col­lect­ed. Per­son­al data com­pris­es data that can be used to per­son­al­ly iden­ti­fy you. This Data Pro­tec­tion Dec­la­ra­tion explains which data we col­lect as well as the pur­pos­es we use this data for. It also explains how, and for which pur­pose the infor­ma­tion is collected.

We here­with advise you that the trans­mis­sion of data via the Inter­net (i.e., through e‑mail com­mu­ni­ca­tions) may be prone to secu­ri­ty gaps. It is not pos­si­ble to com­plete­ly pro­tect data against third-par­ty access.

Information about the responsible party (referred to as the “controller” in the GDPR)

The data pro­cess­ing con­troller on this web­site is:

Recht­san­wältin Sabine Unkelbach-Tomczak
Fachan­wältin für Steuerrecht
LSV Recht­san­walts GmbH
Recht­san­wälte • Steuer­ber­ater • Wirtschaftsprüfer
Bock­en­heimer Land­str. 51 – 53
60325 Frankfurt

Phone: +49 69 50982 0
E‑mail:

The con­troller is the nat­ur­al per­son or legal enti­ty that sin­gle-hand­ed­ly or joint­ly with oth­ers makes deci­sions as to the pur­pos­es of and resources for the pro­cess­ing of per­son­al data (e.g., names, e‑mail address­es, etc.).

Storage duration

Unless a more spe­cif­ic stor­age peri­od has been spec­i­fied in this pri­va­cy pol­i­cy, your per­son­al data will remain with us until the pur­pose for which it was col­lect­ed no longer applies. If you assert a jus­ti­fied request for dele­tion or revoke your con­sent to data pro­cess­ing, your data will be delet­ed, unless we have oth­er legal­ly per­mis­si­ble rea­sons for stor­ing your per­son­al data (e.g., tax or com­mer­cial law reten­tion peri­ods); in the lat­ter case, the dele­tion will take place after these rea­sons cease to apply.

Information on data transfer to the USA and other non-EU countries

Among oth­er things, we use tools of com­pa­nies domi­ciled in the Unit­ed States or oth­er from a data pro­tec­tion per­spec­tive non-secure non-EU coun­tries. If these tools are active, your per­son­al data may poten­tial­ly be trans­ferred to these non-EU coun­tries and may be processed there. We must point out that in these coun­tries, a data pro­tec­tion lev­el that is com­pa­ra­ble to that in the EU can­not be guar­an­teed. For instance, U.S. enter­pris­es are under a man­date to release per­son­al data to the secu­ri­ty agen­cies and you as the data sub­ject do not have any lit­i­ga­tion options to defend your­self in court. Hence, it can­not be ruled out that U.S. agen­cies (e.g., the Secret Ser­vice) may process, ana­lyze, and per­ma­nent­ly archive your per­son­al data for sur­veil­lance pur­pos­es. We have no con­trol over these pro­cess­ing activities.

Revocation of your consent to the processing of data

A wide range of data pro­cess­ing trans­ac­tions are pos­si­ble only sub­ject to your express con­sent. You can also revoke at any time any con­sent you have already giv­en us. This shall be with­out prej­u­dice to the law­ful­ness of any data col­lec­tion that occurred pri­or to your revocation.

Right to object to the collection of data in special cases; right to object to direct advertising (Art. 21 GDPR)

IN THE EVENT THAT DATA ARE PROCESSED ON THE BASIS OF ART. 6(1)(E) OR (F) GDPR, YOU HAVE THE RIGHT TO AT ANY TIME OBJECT TO THE PRO­CESS­ING OF YOUR PER­SON­AL DATA BASED ON GROUNDS ARIS­ING FROM YOUR UNIQUE SIT­U­A­TION. THIS ALSO APPLIES TO ANY PRO­FIL­ING BASED ON THESE PRO­VI­SIONS. TO DETER­MINE THE LEGAL BASIS, ON WHICH ANY PRO­CESS­ING OF DATA IS BASED, PLEASE CON­SULT THIS DATA PRO­TEC­TION DEC­LA­RA­TION. IF YOU LOG AN OBJEC­TION, WE WILL NO LONGER PROCESS YOUR AFFECT­ED PER­SON­AL DATA, UNLESS WE ARE IN A POSI­TION TO PRESENT COM­PELLING PRO­TEC­TION WOR­THY GROUNDS FOR THE PRO­CESS­ING OF YOUR DATA, THAT OUT­WEIGH YOUR INTER­ESTS, RIGHTS AND FREE­DOMS OR IF THE PUR­POSE OF THE PRO­CESS­ING IS THE CLAIM­ING, EXER­CIS­ING OR DEFENCE OF LEGAL ENTI­TLE­MENTS (OBJEC­TION PUR­SUANT TO ART. 21(1) GDPR).

IF YOUR PER­SON­AL DATA IS BEING PROCESSED IN ORDER TO ENGAGE IN DIRECT ADVER­TIS­ING, YOU HAVE THE RIGHT TO OBJECT TO THE PRO­CESS­ING OF YOUR AFFECT­ED PER­SON­AL DATA FOR THE PUR­POS­ES OF SUCH ADVER­TIS­ING AT ANY TIME. THIS ALSO APPLIES TO PRO­FIL­ING TO THE EXTENT THAT IT IS AFFIL­I­AT­ED WITH SUCH DIRECT ADVER­TIS­ING. IF YOU OBJECT, YOUR PER­SON­AL DATA WILL SUB­SE­QUENT­LY NO LONGER BE USED FOR DIRECT ADVER­TIS­ING PUR­POS­ES (OBJEC­TION PUR­SUANT TO ART. 21(2) GDPR).

Right to log a complaint with the competent supervisory agency

In the event of vio­la­tions of the GDPR, data sub­jects are enti­tled to log a com­plaint with a super­vi­so­ry agency, in par­tic­u­lar in the mem­ber state where they usu­al­ly main­tain their domi­cile, place of work or at the place where the alleged vio­la­tion occurred. The right to log a com­plaint is in effect regard­less of any oth­er admin­is­tra­tive or court pro­ceed­ings avail­able as legal recourses.

Right to data portability

You have the right to demand that we hand over any data we auto­mat­i­cal­ly process on the basis of your con­sent or in order to ful­fil a con­tract be hand­ed over to you or a third par­ty in a com­mon­ly used, machine read­able for­mat. If you should demand the direct trans­fer of the data to anoth­er con­troller, this will be done only if it is tech­ni­cal­ly feasible.

SSL and/or TLS encryption

For secu­ri­ty rea­sons and to pro­tect the trans­mis­sion of con­fi­den­tial con­tent, such as pur­chase orders or inquiries you sub­mit to us as the web­site oper­a­tor, this web­site uses either an SSL or a TLS encryp­tion pro­gram. You can rec­og­nize an encrypt­ed con­nec­tion by check­ing whether the address line of the brows­er switch­es from “http://” to “https://” and also by the appear­ance of the lock icon in the brows­er line.

If the SSL or TLS encryp­tion is acti­vat­ed, data you trans­mit to us can­not be read by third parties.

Information about, rectification and eradication of data

With­in the scope of the applic­a­ble statu­to­ry pro­vi­sions, you have the right to at any time demand infor­ma­tion about your archived per­son­al data, their source and recip­i­ents as well as the pur­pose of the pro­cess­ing of your data. You may also have a right to have your data rec­ti­fied or erad­i­cat­ed. If you have ques­tions about this sub­ject mat­ter or any oth­er ques­tions about per­son­al data, please do not hes­i­tate to con­tact us at any time.

Right to demand processing restrictions

You have the right to demand the impo­si­tion of restric­tions as far as the pro­cess­ing of your per­son­al data is con­cerned. To do so, you may con­tact us at any time. The right to demand restric­tion of pro­cess­ing applies in the fol­low­ing cases:

• In the event that you should dis­pute the cor­rect­ness of your data archived by us, we will usu­al­ly need some time to ver­i­fy this claim. Dur­ing the time that this inves­ti­ga­tion is ongo­ing, you have the right to demand that we restrict the pro­cess­ing of your per­son­al data.
• If the pro­cess­ing of your per­son­al data was/is con­duct­ed in an unlaw­ful man­ner, you have the option to demand the restric­tion of the pro­cess­ing of your data in lieu of demand­ing the erad­i­ca­tion of this data.
• If we do not need your per­son­al data any longer and you need it to exer­cise, defend or claim legal enti­tle­ments, you have the right to demand the restric­tion of the pro­cess­ing of your per­son­al data instead of its eradication.
• If you have raised an objec­tion pur­suant to Art. 21(1) GDPR, your rights and our rights will have to be weighed against each oth­er. As long as it has not been deter­mined whose inter­ests pre­vail, you have the right to demand a restric­tion of the pro­cess­ing of your per­son­al data.

If you have restrict­ed the pro­cess­ing of your per­son­al data, these data – with the excep­tion of their archiv­ing – may be processed only sub­ject to your con­sent or to claim, exer­cise or defend legal enti­tle­ments or to pro­tect the rights of oth­er nat­ur­al per­sons or legal enti­ties or for impor­tant pub­lic inter­est rea­sons cit­ed by the Euro­pean Union or a mem­ber state of the EU.

Rejection of unsolicited e‑mails

We here­with object to the use of con­tact infor­ma­tion pub­lished in con­junc­tion with the manda­to­ry infor­ma­tion to be pro­vid­ed in our Site Notice to send us pro­mo­tion­al and infor­ma­tion mate­r­i­al that we have not express­ly request­ed. The oper­a­tors of this web­site and its pages reserve the express right to take legal action in the event of the unso­licit­ed send­ing of pro­mo­tion­al infor­ma­tion, for instance via SPAM messages.

4. Recording of data on this website

Cookies

Our web­sites and pages use what the indus­try refers to as “cook­ies.” Cook­ies are small text files that do not cause any dam­age to your device. They are either stored tem­porar­i­ly for the dura­tion of a ses­sion (ses­sion cook­ies) or they are per­ma­nent­ly archived on your device (per­ma­nent cook­ies). Ses­sion cook­ies are auto­mat­i­cal­ly delet­ed once you ter­mi­nate your vis­it. Per­ma­nent cook­ies remain archived on your device until you active­ly delete them, or they are auto­mat­i­cal­ly erad­i­cat­ed by your web browser.

In some cas­es, it is pos­si­ble that third-par­ty cook­ies are stored on your device once you enter our site (third-par­ty cook­ies). These cook­ies enable you or us to take advan­tage of cer­tain ser­vices offered by the third par­ty (e.g., cook­ies for the pro­cess­ing of pay­ment services).

Cook­ies have a vari­ety of func­tions. Many cook­ies are tech­ni­cal­ly essen­tial since cer­tain web­site func­tions would not work in the absence of the cook­ies (e.g., the shop­ping cart func­tion or the dis­play of videos). The pur­pose of oth­er cook­ies may be the analy­sis of user pat­terns or the dis­play of pro­mo­tion­al messages.

Cook­ies, which are required for the per­for­mance of elec­tron­ic com­mu­ni­ca­tion trans­ac­tions (required cook­ies) or for the pro­vi­sion of cer­tain func­tions you want to use (func­tion­al cook­ies, e.g., for the shop­ping cart func­tion) or those that are nec­es­sary for the opti­miza­tion of the web­site (e.g., cook­ies that pro­vide mea­sur­able insights into the web audi­ence), shall be stored on the basis of Art. 6(1)(f) GDPR, unless a dif­fer­ent legal basis is cit­ed. The oper­a­tor of the web­site has a legit­i­mate inter­est in the stor­age of cook­ies to ensure the tech­ni­cal­ly error free and opti­mized pro­vi­sion of the operator’s ser­vices. If your con­sent to the stor­age of the cook­ies has been request­ed, the respec­tive cook­ies are stored exclu­sive­ly on the basis of the con­sent obtained (Art. 6(1)(a) GDPR); this con­sent may be revoked at any time.

You have the option to set up your brows­er in such a man­ner that you will be noti­fied any time cook­ies are placed and to per­mit the accep­tance of cook­ies only in spe­cif­ic cas­es. You may also exclude the accep­tance of cook­ies in cer­tain cas­es or in gen­er­al or acti­vate the delete func­tion for the auto­mat­ic erad­i­ca­tion of cook­ies when the brows­er clos­es. If cook­ies are deac­ti­vat­ed, the func­tions of this web­site may be limited.

In the event that third-par­ty cook­ies are used or if cook­ies are used for ana­lyt­i­cal pur­pos­es, we will sep­a­rate­ly noti­fy you in con­junc­tion with this Data Pro­tec­tion Pol­i­cy and, if applic­a­ble, ask for your consent.

The fol­low­ing cook­ie types and func­tions are distinguished:

• Tem­po­rary cook­ies (also: ses­sion cook­ies): Tem­po­rary cook­ies are delet­ed at the lat­est after a user has left an online offer and closed his browser.
• Per­ma­nent cook­ies: Per­ma­nent cook­ies remain stored even after the brows­er is closed. For exam­ple, the login sta­tus can be saved or pre­ferred con­tent can be dis­played direct­ly when the user vis­its a web­site again. Like­wise, the inter­ests of users used for reach mea­sure­ment or mar­ket­ing pur­pos­es can be stored in such a cookie.
• First-par­ty cook­ies: First-par­ty cook­ies are set by ourselves.
• Third-par­ty cook­ies: Third-par­ty cook­ies are main­ly used by adver­tis­ers (so-called third par­ties) to process user information.
• Nec­es­sary (also: essen­tial or absolute­ly nec­es­sary) cook­ies: Cook­ies may be absolute­ly nec­es­sary for the oper­a­tion of a web­site (e.g. to store logins or oth­er user input or for secu­ri­ty reasons).
• Sta­tis­ti­cal, mar­ket­ing and per­son­al­iza­tion cook­ies: Fur­ther­more, cook­ies are gen­er­al­ly also used in the con­text of range mea­sure­ment and when a user’s inter­ests or behav­ior (e.g. view­ing cer­tain con­tent, using func­tions, etc.) on indi­vid­ual web­sites are stored in a user pro­file. Such pro­files are used, for exam­ple, to show users con­tent that match­es their poten­tial inter­ests. This process is also referred to as “track­ing”, i.e., track­ing the poten­tial inter­ests of users. Inso­far as we use cook­ies or “track­ing” tech­nolo­gies, we will inform you sep­a­rate­ly in our pri­va­cy pol­i­cy or in the con­text of obtain­ing consent.

Notes on legal bases: The legal basis on which we process your per­son­al data using cook­ies depends on whether we ask you for con­sent. If this is the case and you con­sent to the use of cook­ies, the legal basis for pro­cess­ing your data is your declared con­sent. Oth­er­wise, the data processed with the help of cook­ies is processed on the basis of our legit­i­mate inter­ests (e.g. in the busi­ness oper­a­tion of our online offer and its improve­ment) or, if the use of cook­ies is nec­es­sary to ful­fill our con­trac­tu­al obligations.

Stor­age peri­od: Unless we pro­vide you with explic­it infor­ma­tion on the stor­age peri­od of per­ma­nent cook­ies (e.g. in the con­text of a so-called cook­ie opt-in), please assume that the stor­age peri­od can be up to two years.

Gen­er­al infor­ma­tion on revo­ca­tion and objec­tion (opt-out): depend­ing on whether the pro­cess­ing is based on con­sent or legal per­mis­sion, you have the option at any time to revoke any con­sent you have giv­en or to object to the pro­cess­ing of your data by cook­ie tech­nolo­gies (col­lec­tive­ly referred to as “opt-out”). You can ini­tial­ly declare your objec­tion by means of your brows­er set­tings, e.g. by deac­ti­vat­ing the use of cook­ies (where­by this may also restrict the func­tion­al­i­ty of our online offer). An objec­tion to the use of cook­ies for online mar­ket­ing pur­pos­es can also be declared by means of a vari­ety of ser­vices, espe­cial­ly in the case of track­ing, via the web­sites https://optout.aboutads.info and https://www.youronlinechoices.com/. In addi­tion, you can obtain fur­ther instruc­tions on how to object in the con­text of the infor­ma­tion on the ser­vice providers and cook­ies used.

Pro­cess­ing of cook­ie data based on con­sent: We use a cook­ie con­sent man­age­ment pro­ce­dure in which the con­sent of users to the use of cook­ies, or the pro­cess­ing and providers men­tioned in the cook­ie con­sent man­age­ment pro­ce­dure, can be obtained and man­aged and revoked by users. In this con­text, the dec­la­ra­tion of con­sent is stored in order not to have to repeat its request and to be able to prove the con­sent in accor­dance with the legal oblig­a­tion. The stor­age can take place on the serv­er side and/or in a cook­ie (so-called opt-in cook­ie, or with the help of com­pa­ra­ble tech­nolo­gies), in order to be able to assign the con­sent to a user or their device. Sub­ject to indi­vid­ual infor­ma­tion on the providers of cook­ie man­age­ment ser­vices, the fol­low­ing infor­ma­tion applies: The dura­tion of the stor­age of con­sent can be up to two years. Here, a pseu­do­ny­mous user iden­ti­fi­er is formed and stored with the time of con­sent, infor­ma­tion on the scope of con­sent (e.g. which cat­e­gories of cook­ies and/or ser­vice providers) as well as the brows­er, sys­tem and end device used.

• Types of data processed: Usage data (e.g. web­sites vis­it­ed, inter­est in con­tent, access times), meta/communication data (e.g. device infor­ma­tion, IP addresses).
• Data sub­jects: Users (e.g., web­site vis­i­tors, users of online services).
• Legal basis: con­sent (Art. 6 para. 1 p. 1 lit. a. DSG­VO), legit­i­mate inter­ests (Art. 6 para. 1 p. 1 lit. f. DSGVO).

When you first vis­it this web­site, you will have seen a con­sent dia­log. Via the fol­low­ing links you can view the set­tings made there, change or revoke your consent:

• Change pri­va­cy settings
• Pri­va­cy set­tings history
• Revoke con­sents

Consent with Real Cookie Banner

For this pur­pose, our web­site uses the con­sent tech­nol­o­gy of Real Cook­ie Ban­ner to obtain your con­sent to the stor­age of cer­tain cook­ies in your brows­er or to the use of cer­tain tech­nolo­gies and to doc­u­ment this in accor­dance with data pro­tec­tion law. The provider of this tech­nol­o­gy is devowl.io GmbH, Tan­net 12, 94539 Grafling, Ger­many (here­inafter Real Cook­ie Banner).

When you enter our web­site, a Real Cook­ie Ban­ner cook­ie is stored in your brows­er, in which the con­sents you have giv­en or the revo­ca­tion of these con­sents are stored. This data will not be shared with the Real Cook­ie Ban­ner provider.

The col­lect­ed data will be stored until you request us to delete it or until you delete the Real Cook­ie Ban­ner your­self or until the pur­pose for stor­ing the data no longer applies. Manda­to­ry legal reten­tion peri­ods remain unaffected.

The use of the Real Cook­ie Ban­ner cook­ie con­sent tech­nol­o­gy takes place in order to obtain the legal­ly required con­sent for the use of cook­ies. The legal basis for this is Art. 6 para. 1 lit. c DSGVO.