Privacy

Privacy Policy

1. Privacy at a glance

General information

The following information provides a simple overview of what happens to your personal data when you visit this website. Personal data is any data that can be used to identify you personally. For detailed information on data protection, please refer to our privacy policy listed below this text.

Data collection on this website

Who is responsible for data collection on this website?

Data processing on this website is carried out by the website operator. You can find their contact details in the section “Information on the controller” in this privacy policy.

How do we collect your data?

On the one hand, your data is collected when you provide it to us. This may include, for example, data you enter into a contact form.

Other data is collected automatically by our IT systems when you visit the website, either automatically or with your consent. This is mainly technical data (e.g. internet browser, operating system, or time of page access). This data is collected automatically as soon as you enter this website.

What do we use your data for?

Some of the data is collected to ensure the website is provided without errors. Other data may be used to analyze your user behavior. If contracts can be concluded or initiated via the website, the transmitted data will also be processed for contract offers, orders, or other service inquiries.

What rights do you have regarding your data?

You have the right at any time to obtain information free of charge about the origin, recipients, and purpose of your stored personal data. You also have the right to request the correction or deletion of this data. If you have given consent to data processing, you can withdraw this consent at any time with effect for the future. You also have the right, under certain circumstances, to request the restriction of the processing of your personal data. Furthermore, you have the right to lodge a complaint with the competent supervisory authority.

If you have any questions about data protection, you can contact us at any time.

Analytics tools and third-party tools

When you visit this website, your browsing behavior may be statistically evaluated. This is mainly done using so-called analytics programs.

Detailed information about these analytics programs can be found in the following privacy policy.

2. Hosting

We host the content of our website with the following provider:

IONOS

The provider is IONOS SE, Elgendorfer Str. 57, 56410 Montabaur (hereinafter “IONOS”). When you visit our website, IONOS collects various log files, including your IP addresses. For details, please refer to IONOS’ privacy policy: https://www.ionos.de/terms-gtc/terms-privacy.

IONOS is used on the basis of Art. 6(1)(f) GDPR. We have a legitimate interest in ensuring our website is displayed as reliably as possible. If consent has been requested, processing is carried out exclusively on the basis of Art. 6(1)(a) GDPR and Section 25(1) TDDDG, insofar as the consent includes the storage of cookies or access to information on the user’s end device (e.g. device fingerprinting) within the meaning of the TDDDG. Consent can be withdrawn at any time.

Data processing agreement

We have concluded a data processing agreement (DPA) for the use of the service mentioned above. This is a contract required under data protection law, which ensures that the provider processes the personal data of our website visitors only in accordance with our instructions and in compliance with the GDPR.

3. General information and mandatory information

The operators of these pages take the protection of your personal data very seriously. We treat your personal data confidentially and in accordance with the statutory data protection regulations and this privacy policy.

When you use this website, various personal data is collected. Personal data is data that can be used to identify you personally. This privacy policy explains what data we collect and what we use it for. It also explains how and for what purpose this is done.

Please note that data transmission over the internet (e.g. communication by email) may have security vulnerabilities. Complete protection of data against access by third parties is not possible.

Information on the controller

The controller responsible for data processing on this website is:

Persaldo Steuerberatungsgesellschaft PartG mbB
Schwalbenrainweg 46B
63741 Aschaffenburg

Phone: +49 (0) 6021 / 1509960
Email: info@persaldo-tax.de

The controller is the natural or legal person who alone or jointly with others decides on the purposes and means of processing personal data (e.g. names, email addresses, etc.).

Storage period

Unless a more specific storage period is stated within this privacy policy, your personal data will remain with us until the purpose for data processing no longer applies. If you assert a legitimate request for deletion or withdraw your consent to data processing, your data will be deleted unless we have other legally permissible reasons for storing your personal data (e.g. retention periods under tax or commercial law); in the latter case, deletion will take place once these reasons no longer apply.

General information on the legal bases for data processing on this website

If you have consented to data processing, we process your personal data on the basis of Art. 6(1)(a) GDPR or Art. 9(2)(a) GDPR if special categories of data are processed pursuant to Art. 9(1) GDPR. In the case of explicit consent to the transfer of personal data to third countries, data processing is also based on Art. 49(1)(a) GDPR. If you have consented to the storage of cookies or access to information on your end device (e.g. via device fingerprinting), data processing is additionally based on Section 25(1) TDDDG. Consent can be withdrawn at any time. If your data is required for the performance of a contract or for the implementation of pre-contractual measures, we process your data on the basis of Art. 6(1)(b) GDPR. Furthermore, we process your data if this is necessary to comply with a legal obligation on the basis of Art. 6(1)(c) GDPR. Data processing may also be based on our legitimate interest pursuant to Art. 6(1)(f) GDPR. The relevant legal bases in each individual case are explained in the following sections of this privacy policy.

Recipients of personal data

As part of our business activities, we work with various external parties. In some cases, it is also necessary to transfer personal data to these external parties. We only pass on personal data to external parties if this is necessary for the performance of a contract, if we are legally obliged to do so (e.g. passing on data to tax authorities), if we have a legitimate interest in the transfer pursuant to Art. 6(1)(f) GDPR, or if another legal basis permits the transfer. When using processors, we only pass on our customers’ personal data on the basis of a valid data processing agreement. In the case of joint processing, an agreement on joint processing is concluded.

Withdrawal of your consent to data processing

Many data processing operations are only possible with your explicit consent. You can withdraw consent you have already given at any time. The lawfulness of the data processing carried out up to the point of withdrawal remains unaffected by the withdrawal.

Right to object to data collection in special cases and to direct marketing (Art. 21 GDPR)

IF DATA PROCESSING IS CARRIED OUT ON THE BASIS OF ART. 6(1)(E) OR (F) GDPR, YOU HAVE THE RIGHT AT ANY TIME, FOR REASONS ARISING FROM YOUR PARTICULAR SITUATION, TO OBJECT TO THE PROCESSING OF YOUR PERSONAL DATA; THIS ALSO APPLIES TO PROFILING BASED ON THESE PROVISIONS. THE RELEVANT LEGAL BASIS ON WHICH PROCESSING IS BASED CAN BE FOUND IN THIS PRIVACY POLICY. IF YOU OBJECT, WE WILL NO LONGER PROCESS YOUR PERSONAL DATA UNLESS WE CAN DEMONSTRATE COMPELLING LEGITIMATE GROUNDS FOR THE PROCESSING THAT OVERRIDE YOUR INTERESTS, RIGHTS AND FREEDOMS, OR THE PROCESSING SERVES THE ESTABLISHMENT, EXERCISE OR DEFENSE OF LEGAL CLAIMS (OBJECTION PURSUANT TO ART. 21(1) GDPR).

IF YOUR PERSONAL DATA IS PROCESSED FOR DIRECT MARKETING PURPOSES, YOU HAVE THE RIGHT TO OBJECT AT ANY TIME TO THE PROCESSING OF PERSONAL DATA CONCERNING YOU FOR THE PURPOSE OF SUCH ADVERTISING; THIS ALSO APPLIES TO PROFILING INSOFAR AS IT IS RELATED TO SUCH DIRECT MARKETING. IF YOU OBJECT, YOUR PERSONAL DATA WILL SUBSEQUENTLY NO LONGER BE USED FOR DIRECT MARKETING PURPOSES (OBJECTION PURSUANT TO ART. 21(2) GDPR).

Right to lodge a complaint with the competent supervisory authority

In the event of violations of the GDPR, data subjects have the right to lodge a complaint with a supervisory authority, in particular in the Member State of their habitual residence, their place of work, or the place of the alleged violation. This right to lodge a complaint is without prejudice to any other administrative or judicial remedies.

Right to data portability

You have the right to have data that we process automatically on the basis of your consent or in performance of a contract handed over to you or to a third party in a commonly used, machine-readable format. If you request the direct transfer of the data to another controller, this will only be done insofar as it is technically feasible.

Information, correction and deletion

Within the scope of the applicable legal provisions, you have the right at any time to obtain information free of charge about your stored personal data, its origin and recipients, and the purpose of data processing, and, if applicable, a right to correction or deletion of this data. If you have any questions about personal data, you can contact us at any time.

Right to restriction of processing

You have the right to request the restriction of the processing of your personal data. You can contact us at any time for this purpose. The right to restriction of processing applies in the following cases:

If you dispute the accuracy of your personal data stored by us, we usually need time to verify this. For the duration of the review, you have the right to request the restriction of the processing of your personal data.
If the processing of your personal data was/is unlawful, you can request restriction of data processing instead of deletion.
If we no longer need your personal data, but you need it for the establishment, exercise, or defense of legal claims, you have the right to request restriction of the processing of your personal data instead of deletion.
If you have lodged an objection pursuant to Art. 21(1) GDPR, a balancing of your interests and ours must be carried out. As long as it has not yet been determined whose interests prevail, you have the right to request the restriction of the processing of your personal data.

If you have restricted the processing of your personal data, such data may—apart from being stored—only be processed with your consent or for the establishment, exercise, or defense of legal claims, or to protect the rights of another natural or legal person, or for reasons of important public interest of the European Union or a Member State.

SSL/TLS encryption

For security reasons and to protect the transmission of confidential content, such as orders or inquiries that you send to us as the website operator, this site uses SSL/TLS encryption. You can recognize an encrypted connection by the browser’s address line changing from “http://” to “https://” and by the lock symbol in your browser line.

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

4. Data collection on this website

Cookies

Our website uses so-called “cookies”. Cookies are small data packets and do not cause any damage to your end device. They are stored on your end device either temporarily for the duration of a session (session cookies) or permanently (persistent cookies). Session cookies are automatically deleted at the end of your visit. Persistent cookies remain stored on your end device until you delete them yourself or your web browser deletes them automatically.

Cookies can be set by us (first-party cookies) or by third-party companies (so-called third-party cookies). Third-party cookies enable the integration of certain services provided by third-party companies within websites (e.g. cookies for processing payment services).

Cookies have various functions. Many cookies are technically necessary because certain website functions would not work without them (e.g. the shopping cart function or the display of videos). Other cookies may be used to analyze user behavior or for advertising purposes.

Cookies that are required to carry out the electronic communication process, to provide certain functions you request (e.g. for the shopping cart function), or to optimize the website (e.g. cookies for measuring the web audience) (necessary cookies) are stored on the basis of Art. 6(1)(f) GDPR, unless another legal basis is stated. The website operator has a legitimate interest in storing necessary cookies for the technically error-free and optimized provision of its services. If consent for the storage of cookies and comparable recognition technologies has been requested, processing is carried out exclusively on the basis of this consent (Art. 6(1)(a) GDPR and Section 25(1) TDDDG); consent can be withdrawn at any time.

You can set your browser so that you are informed about the setting of cookies and only allow cookies in individual cases, exclude the acceptance of cookies for certain cases or in general, and activate the automatic deletion of cookies when closing the browser. If cookies are deactivated, the functionality of this website may be limited.

You can find out which cookies and services are used on this website in this privacy policy.

Consent with Borlabs Cookie

Our website uses the consent technology of Borlabs Cookie to obtain your consent for the storage of certain cookies in your browser or for the use of certain technologies and to document this in compliance with data protection regulations. The provider of this technology is Borlabs GmbH, Rübenkamp 32, 22305 Hamburg (hereinafter “Borlabs”).

When you enter our website, a Borlabs cookie is stored in your browser, in which the consents you have given or the withdrawal of these consents are stored. This data is not passed on to the provider of Borlabs Cookie.

The collected data is stored until you request deletion from us, delete the Borlabs cookie yourself, or the purpose for data storage no longer applies. Mandatory statutory retention periods remain unaffected. Details on data processing by Borlabs Cookie can be found at https://de.borlabs.io/kb/welche-daten-speichert-borlabs-cookie/.

The use of Borlabs Cookie consent technology is intended to obtain the legally required consents for the use of cookies. The legal basis for this is Art. 6(1)(c) GDPR.

Server log files

The provider of the pages automatically collects and stores information in so-called server log files, which your browser automatically transmits to us. These are:

Browser type and browser version
Operating system used
Referrer URL
Host name of the accessing computer
Time of the server request
IP address

This data is not merged with other data sources.

This data is collected on the basis of Art. 6(1)(f) GDPR. The website operator has a legitimate interest in the technically error-free presentation and optimization of its website—this requires the collection of server log files.

Contact form

If you send us inquiries via the contact form, your details from the inquiry form, including the contact details you provide there, will be stored by us for the purpose of processing the inquiry and in case of follow-up questions. We will not pass on this data without your consent.

This data is processed on the basis of Art. 6(1)(b) GDPR if your inquiry is related to the performance of a contract or is necessary for the implementation of pre-contractual measures. In all other cases, processing is based on our legitimate interest in effectively handling the inquiries addressed to us (Art. 6(1)(f) GDPR) or on your consent (Art. 6(1)(a) GDPR) if this has been requested; consent can be withdrawn at any time.

The data you enter in the contact form will remain with us until you request deletion, withdraw your consent to storage, or the purpose for data storage no longer applies (e.g. after your inquiry has been processed). Mandatory legal provisions—especially retention periods—remain unaffected.

Inquiry by email, phone or fax

If you contact us by email, phone, or fax, your inquiry, including all personal data resulting from it (name, inquiry), will be stored and processed by us for the purpose of handling your request. We will not pass on this data without your consent.

The data you send to us via contact inquiries will remain with us until you request deletion, withdraw your consent to storage, or the purpose for data storage no longer applies (e.g. after your request has been processed). Mandatory legal provisions—especially statutory retention periods—remain unaffected.

5. Plugins and tools

Google Maps

This site uses the Google Maps map service. The provider is Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland. This service allows us to embed map material on our website.

To use the functions of Google Maps, it is necessary to store your IP address. This information is usually transferred to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. If Google Maps is activated, Google may use Google Fonts for the uniform display of fonts. When you access Google Maps, your browser loads the required web fonts into its browser cache in order to display texts and fonts correctly.

Google Maps is used in the interest of an appealing presentation of our online offerings and to make it easy to find the locations we specify on the website. This constitutes a legitimate interest within the meaning of Art. 6(1)(f) GDPR. If consent has been requested, processing is carried out exclusively on the basis of Art. 6(1)(a) GDPR and Section 25(1) TDDDG, insofar as the consent includes the storage of cookies or access to information on the user’s end device (e.g. device fingerprinting) within the meaning of the TDDDG. Consent can be withdrawn at any time.

Data transfer to the USA is based on the EU Commission’s Standard Contractual Clauses. Details can be found here: https://privacy.google.com/businesses/gdprcontrollerterms/ and https://privacy.google.com/businesses/gdprcontrollerterms/sccs/.

More information on how Google handles user data can be found in Google’s privacy policy: https://policies.google.com/privacy?hl=de.

The company is certified under the “EU-US Data Privacy Framework” (DPF). The DPF is an agreement between the European Union and the USA intended to ensure compliance with European data protection standards for data processing in the USA. Every company certified under the DPF commits to complying with these data protection standards. Further information can be obtained from the provider at the following link: https://www.dataprivacyframework.gov/participant/5780.

Google reCAPTCHA

We use “Google reCAPTCHA” (hereinafter “reCAPTCHA”) on this website. The provider is Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland.

reCAPTCHA is used to check whether data entered on this website (e.g. in a contact form) is made by a human or by an automated program. For this purpose, reCAPTCHA analyzes the behavior of the website visitor based on various characteristics. This analysis starts automatically as soon as the website visitor enters the website. For the analysis, reCAPTCHA evaluates various information (e.g. IP address, length of time the website visitor stays on the website, or mouse movements made by the user). The data collected during the analysis is forwarded to Google.

The reCAPTCHA analyses run completely in the background. Website visitors are not informed that an analysis is taking place.

The data is stored and analyzed on the basis of Art. 6(1)(f) GDPR. The website operator has a legitimate interest in protecting its web offerings from abusive automated spying and from spam. If consent has been requested, processing is carried out exclusively on the basis of Art. 6(1)(a) GDPR and Section 25(1) TDDDG, insofar as the consent includes the storage of cookies or access to information on the user’s end device (e.g. device fingerprinting) within the meaning of the TDDDG. Consent can be withdrawn at any time.

Further information on Google reCAPTCHA can be found in Google’s privacy policy and terms of use at the following links: https://policies.google.com/privacy?hl=de and https://policies.google.com/terms?hl=de.