This is an English translation of our German privacy policy provided for your convenience. In the event of any discrepancy, the German version is authoritative and legally binding.
I am very pleased about your interest in my firm. Data protection is of particular importance to me, lawyer / tax advisor Frank Fischer. In principle, you can visit the website of lawyer / tax advisor Frank Fischer without providing any personal data. However, if a data subject wishes to use special services of my firm via my website, it may become necessary to process personal data. If the processing of personal data is necessary and there is no legal basis for such processing, I generally obtain the consent of the data subject.
The processing of personal data, such as the name, address, email 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 provisions applicable to lawyer / tax advisor Frank Fischer. By means of this privacy policy, I would like to inform the public about the nature, scope and purpose of the personal data I collect, use and process. Furthermore, data subjects are informed of the rights to which they are entitled by means of this privacy policy.
As the controller, lawyer / tax advisor Frank Fischer has implemented numerous technical and organisational measures to ensure the most complete protection possible of personal data processed via this website. Nevertheless, internet-based data transfers may in principle have security gaps, so absolute protection cannot be guaranteed. For this reason, every data subject is free to transfer personal data to me by alternative means, for example by telephone.
1. Definitions
The privacy policy of lawyer / tax advisor Frank Fischer is based on the terminology used by the European legislator when adopting the General Data Protection Regulation (GDPR). My privacy policy should be easy to read and understand for both the public and my clients and business partners. To ensure this, I would like to explain the terminology used in advance.
In this privacy policy, I use, among others, the following terms:
a) Personal data
Personal data means any information relating to an identified or identifiable natural person ("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 means any identified or identifiable natural person whose personal data is processed by the controller.
c) Processing
Processing means any operation or set of operations which is performed on personal data or on sets of personal data, whether or not by automated means, such as collection, recording, organisation, 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 means the marking of stored personal data with the aim of limiting their processing in the future.
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 analyse or predict aspects concerning that natural person's performance at work, economic situation, health, personal preferences, interests, reliability, behaviour, location or movements.
f) Pseudonymisation
Pseudonymisation 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 organisational measures to ensure that the personal data are not attributed to an identified or identifiable natural person.
g) Controller
Controller means 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 means a natural or legal person, public authority, agency or other body which processes personal data on behalf of the controller.
i) Recipient
Recipient means a natural or legal person, public authority, agency or other body to which the 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 means a natural or legal person, public authority, agency or body other than the data subject, controller, processor and persons who, under the direct authority of the controller or processor, are authorised to process personal data.
k) Consent
Consent means any freely given, specific, informed and unambiguous indication of the data subject's wishes by which they, by a statement or by a clear affirmative action, signify agreement to the processing of personal data relating to them.
2. Name and address of the controller
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:
Lawyer / tax advisor Frank Fischer
Friedrich-Lueg-Str. 2
44867 Bochum
Germany
Tel.: +49 2327 309290
Email: info@steuernundrecht.net
Website: www.steuernundrecht.net
3. Cookies
The websites of lawyer / tax advisor Frank Fischer use cookies. Cookies are text files that are stored on a computer system via an internet browser.
Many websites and servers use cookies. Many cookies contain a so-called cookie ID. A cookie ID is a unique identifier of the cookie. It consists of a string of characters through which websites and servers can be assigned to the specific internet browser in which the cookie was stored. This enables visited websites and servers to distinguish the individual browser of the data subject from other internet browsers that contain other cookies. A specific internet browser can be recognised and identified using the unique cookie ID.
Through the use of cookies, lawyer / tax advisor Frank Fischer can provide the users of this website with more user-friendly services that would not be possible without the cookie setting.
By means of a cookie, the information and offers on my website can be optimised for the user. Cookies allow me, as already mentioned, to recognise the users of my website. The purpose of this recognition is to make it easier for users to use my website. The user of a website that uses cookies does not have to re-enter their access data every time they visit the website, for example, because this is handled by the website and the cookie stored on the user's computer system. Another example is the cookie of a shopping cart in an online shop. The online shop remembers the items that a customer has placed in the virtual shopping cart via a cookie.
The data subject may prevent the setting of cookies by our website at any time by means of a corresponding setting of the internet browser used, and may thus permanently object to the setting of cookies. Furthermore, already set cookies may be deleted at any time via an internet browser or other software programs. This is possible in all common internet browsers. If the data subject deactivates the setting of cookies in the internet browser used, not all functions of my website may be fully usable.
4. Collection of general data and information
The website of lawyer / tax advisor Frank Fischer collects a series of general data and information each time the website is accessed by a data subject or automated system. This general data and information is stored in the server's log files. The following may be collected: (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 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 used for security purposes in the event of attacks on my information technology systems.
When using this general data and information, lawyer / tax advisor Frank Fischer does not draw any conclusions about the data subject. Rather, this information is needed to (1) correctly deliver the content of my website, (2) optimise the content of my website as well as advertising for it, (3) ensure the long-term functionality of my information technology systems and the technology of my website, and (4) provide law enforcement authorities with the information necessary for criminal prosecution in the event of a cyber attack. This anonymously collected data and information is therefore evaluated statistically by lawyer / tax advisor Frank Fischer, and further with the aim of increasing data protection and data security in my firm, in order to ultimately ensure an optimal level of protection for the personal data I process. The anonymous data of the server log files is stored separately from any personal data provided by a data subject.
5. Possibility of contact via the website
Due to legal requirements, the website of lawyer / tax advisor Frank Fischer contains information that enables quick electronic contact with my firm as well as direct communication with me, which also includes a general address of the 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 voluntarily by a data subject to the controller is stored for the purpose of processing or contacting the data subject. This personal data is not passed on to third parties.
6. Routine erasure and blocking of personal data
The controller processes and stores the personal data of the data subject only for the period necessary to achieve the purpose of storage, or as provided for by the European legislator or other legislators in laws or regulations to which the controller is subject.
If the storage purpose no longer applies, or if a storage period prescribed by the European legislator or another competent legislator expires, the personal data is routinely blocked or erased in accordance with legal requirements.
7. Rights of the data subject
a) Right of confirmation
Every data subject has the right granted by the European legislator to obtain confirmation from the controller as to whether personal data concerning them is being processed. If a data subject wishes to exercise this right of confirmation, they may at any time contact me, 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:
Furthermore, the data subject has the right to obtain information as to whether personal data has been transferred to a third country or to an international organisation. If this is the case, the data subject also has the right to obtain information about the appropriate safeguards relating to the transfer.
If a data subject wishes to exercise this right of access, they may at any time contact me, 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 request the immediate rectification of inaccurate personal data concerning them. Furthermore, the data subject has the right to request the completion of incomplete personal data, taking into account the purposes of processing, including by means of a supplementary statement.
If a data subject wishes to exercise this right to rectification, they may at any time contact me, 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 obtain from the controller the erasure of personal data concerning them without undue delay, provided that one of the following grounds applies and insofar as processing is not necessary:
If one of the above reasons applies and a data subject wishes to arrange for the erasure of personal data stored by lawyer / tax advisor Frank Fischer, they may at any time contact me, the controller. I will ensure that the erasure request is complied with without undue delay.
Where lawyer / tax advisor Frank Fischer has made personal data public and is obliged as controller pursuant to Art. 17(1) GDPR to erase the personal data, lawyer / tax advisor Frank Fischer shall take reasonable steps, taking into account available technology and the cost of implementation, including technical measures, to inform other controllers processing the published personal data that the data subject has requested erasure by such other controllers of any links to, or copies or replications of, that personal data, insofar as processing is not required. I will take the necessary action in individual cases.
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 from the controller restriction of processing where one of the following applies:
If one of the above conditions is met and a data subject wishes to request the restriction of personal data stored by lawyer / tax advisor Frank Fischer, they may at any time contact me, the controller. I will arrange for 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 was provided to a controller by the data subject, in a structured, commonly used and machine-readable format. They also have the right to transmit this data to another controller without hindrance from the controller to which the personal data was provided, provided that the processing is based on consent pursuant to Art. 6(1)(a) GDPR or Art. 9(2)(a) GDPR, or on a contract pursuant to Art. 6(1)(b) GDPR, and the processing is carried out by automated means, provided that 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 their right to data portability pursuant to Art. 20(1) GDPR, the data subject has the right to have personal data transmitted directly from one controller to another, where technically feasible and provided this does not adversely affect the rights and freedoms of others.
To assert the right to data portability, the data subject may at any time contact an employee of lawyer / tax advisor Frank Fischer.
g) Right to object
Every data subject affected by the processing of personal data has the right granted by the European legislator, on grounds relating to their particular situation, to object at any time to the processing of personal data concerning them which is based on Art. 6(1)(e) or (f) GDPR. This also applies to profiling based on these provisions.
Lawyer / tax advisor Frank Fischer will no longer process the personal data in the event of an objection, unless I can demonstrate compelling legitimate grounds for the processing which override the interests, rights and freedoms of the data subject, or the processing serves the establishment, exercise or defence of legal claims.
If lawyer / tax advisor Frank Fischer processes personal data for the purpose of direct marketing, the data subject has the right to object at any time to the processing of personal data for such marketing purposes. This also applies to profiling to the extent it is related to such direct marketing. If the data subject objects to the processing for direct marketing purposes, lawyer / tax advisor Frank Fischer will no longer process the personal data for these purposes.
In addition, the data subject has the right, on grounds relating to their particular situation, to object to processing of personal data concerning them carried out by lawyer / tax advisor Frank Fischer for scientific or historical research purposes, or for statistical purposes pursuant to Art. 89(1) GDPR, unless such 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 contact lawyer / tax advisor Frank Fischer or another employee directly. The data subject is also free, in connection with the use of information society services, and notwithstanding Directive 2002/58/EC, to exercise their right to object by automated means using technical specifications.
h) Automated individual decision-making, including profiling
Every data subject affected by the processing of personal data 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 (1) is not necessary for entering into, or the performance of, a contract between the data subject and the controller, or (2) is authorised 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 (3) is based on the data subject's explicit consent.
If the decision (1) is necessary for entering into, or the performance of, a contract between the data subject and the controller, or (2) is based on the data subject's explicit consent, lawyer / tax advisor Frank Fischer shall implement 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 to contest the decision.
If the data subject wishes to exercise rights concerning automated decisions, they may at any time contact me, the controller.
i) Right to withdraw data protection consent
Every data subject affected by the processing of personal data has the right granted by the European legislator to withdraw consent to the processing of personal data at any time.
If the data subject wishes to exercise their right to withdraw consent, they may at any time contact me, the controller.
8. Data protection provisions on third-party services used
The following services are loaded on this website exclusively after your active consent via the cookie consent banner (exception: Cloudflare Turnstile, see below). You can change your selection at any time via the "Cookie settings" link in the footer of this page.
Google Analytics (GA4)
Subject to your consent, I use Google Analytics on this website, a web analytics service provided by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland ("Google"). Google Analytics uses cookies that enable an analysis of your use of the website. The information generated is transmitted to and stored on a Google server, which may also take place outside the European Union. Google uses this information to evaluate use of the website, compile reports on website activity, and provide other services relating to website use.
This is implemented technically via Google Consent Mode v2: without your consent, no Google Analytics script is loaded and no connection is established to Google servers for analytics purposes. You can withdraw your consent at any time with effect for the future by deselecting the "Statistics" category via the "Cookie settings" footer link.
Further information on terms of use and data protection can be found at https://policies.google.com/privacy.
Google Maps
On the homepage, I embed the map service "Google Maps" by Google Ireland Limited to display an interactive directions map. However, the map is not loaded automatically when the page is accessed, but only when you actively click the corresponding button or consent to the "Google Maps" category in the cookie consent banner. Only then is a connection established to Google servers, whereby your IP address may be transmitted to and stored by Google.
Further information on data processing by Google can be found in the Google privacy notices at https://policies.google.com/privacy.
Cloudflare Turnstile
To protect the contact form against automated abuse (spam, bots), I use the "Cloudflare Turnstile" service provided by Cloudflare, Inc., 101 Townsend St, San Francisco, CA 94107, USA. Turnstile is loaded as soon as you open the contact form and checks technical characteristics of your browser in the background to detect automated form submissions. No further profiling or tracking takes place. The legal basis is my legitimate interest in a functional contact form protected against abuse pursuant to Art. 6(1)(f) GDPR.
Further information can be found in Cloudflare's privacy policy at https://www.cloudflare.com/privacypolicy/.
9. Legal basis for the processing
Art. 6(1)(a) GDPR serves as the legal basis for processing operations for which I 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 party, as is the case, for example, with processing operations necessary for the supply of goods or the provision of any other service or consideration, the processing is based on Art. 6(1)(b) GDPR. The same applies to processing operations necessary for carrying out pre-contractual measures, for example in cases of enquiries about my services. If I am subject to a legal obligation which requires processing of personal data, such as for the fulfilment of tax obligations, the processing is based on Art. 6(1)(c) GDPR. In rare cases, the processing of personal data may become necessary to protect the vital interests of the data subject or another natural person. This would be the case, for example, if a visitor to my firm were injured and their name, age, health insurance data or other vital information had to be passed on to a doctor, a hospital or other third parties. In that case the processing would be based on Art. 6(1)(d) GDPR. Finally, processing operations could be based on Art. 6(1)(f) GDPR. Processing operations not covered by any of the above legal bases fall under this legal basis if processing is necessary to safeguard a legitimate interest of my firm or a third party, provided the interests, fundamental rights and freedoms of the data subject do not override that interest. Such processing operations are particularly permissible because they have been specifically mentioned by the European legislator, who took the view that a legitimate interest could be assumed if the data subject is a client of the controller (Recital 47, sentence 2 GDPR).
10. Legitimate interests pursued by the controller or a third party
Where the processing of personal data is based on Article 6(1)(f) GDPR, my legitimate interest is the conduct of my business activities for the benefit of the well-being of all my employees.
11. Period 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 expiry of that period, the corresponding data is routinely deleted, provided it is no longer required for the performance or initiation of a contract.
12. Statutory or contractual provisions for the provision of personal data; necessity for the conclusion of the contract; obligation of the data subject to provide the personal data; possible consequences of failure to provide such data
I inform you that the provision of personal data is partly required by law (e.g. tax regulations) or may also result from contractual provisions (e.g. information about the contractual partner). It may be necessary for a data subject to provide me with personal data in connection with entering into a contract, which I must subsequently process. The data subject is, for example, obliged to provide me with personal data when I enter into a contract with them. Failure to provide the personal data would mean that the contract with the data subject could not be concluded. Before personal data is provided by the data subject, the data subject should contact me. I inform the data subject, on a case-by-case basis, whether the provision of the personal data is required by law or contract or is necessary for the conclusion of the contract, whether there is an obligation to provide the personal data, and what the consequences of failure to provide the personal data would be.
13. Existence of automated decision-making
I do not use automated decision-making or profiling.
14. Complaints
Every data subject affected by the processing of personal data has the right to lodge a complaint with the competent supervisory authority. As my firm is located in Bochum, Germany, this is: Die Landesdatenschutzbeauftragte NRW, Kavalleriestr. 2 - 4, 40213 Düsseldorf, Germany.
