1. An overview of data protection
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”)?
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.
This website is hosted by an external service provider (host). Personal data collected on this website are stored on the servers of the host. These may include, but are not limited to, IP addresses, contact requests, metadata and communications, contract information, contact information, names, web page access, and other data generated through a web site.
The host is used for the purpose of fulfilling the contract with our potential and existing customers (Art. 6(1)(b) GDPR) and in the interest of secure, fast, and efficient provision of our online services by a professional provider (Art. 6(1)(f) GDPR).
Our host will only process your data to the extent necessary to fulfil its performance obligations and to follow our instructions with respect to such data.
We are using the following host:
D-79713 Bad Säckingen
Service-Telefon: +49 (0)7761 926200
Telefax: +49 (0)7761 9262050
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
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:
FSW Steuerberatungsgesellschaft mbB
Phone: +4969 34 87 26 0-0
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.).
Designation of a data protection officer as mandated by law
We have appointed a data protection officer for our company.
Munker Privacy Consulting GmbH
Pähler Str. 5a
Phone: +49 8807 24447-0
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.
4. Recording of data on this website
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.
Server log files
The provider of this website and its pages automatically collects and stores information in so-called server log files, which your browser communicates to us automatically. The information comprises:
- The type and version of browser used
- The used operating system
- Referrer URL
- The hostname of the accessing computer
- The time of the server inquiry
- The IP address
This data is not merged with other data sources.
This data is recorded on the basis of Art. 6(1)(f) GDPR. The operator of the website has a legitimate interest in the technically error free depiction and the optimization of the operator’s website. In order to achieve this, server log files must be recorded.
If you submit inquiries to us via our contact form, the information provided in the contact form as well as any contact information provided therein will be stored by us in order to handle your inquiry and in the event that we have further questions. We will not share this information without your consent.
The processing of these data is based on Art. 6(1)(b) GDPR, if your request is related to the execution of a contract or if it is necessary to carry out pre-contractual measures. In all other cases the processing is based on our legitimate interest in the effective processing of the requests addressed to us (Art. 6(1)(f) GDPR) or on your agreement (Art. 6(1)(a) GDPR) if this has been requested.
The information you have entered into the contact form shall remain with us until you ask us to eradicate the data, revoke your consent to the archiving of data or if the purpose for which the information is being archived no longer exists (e.g., after we have concluded our response to your inquiry). This shall be without prejudice to any mandatory legal provisions, in particular retention periods.
Request by e-mail, telephone, or fax
If you contact us by e-mail, telephone or fax, your request, including all resulting personal data (name, request) will be stored and processed by us for the purpose of processing your request. We do not pass these data on without your consent.
These data are processed on the basis of Art. 6(1)(b) GDPR if your inquiry is related to the fulfillment of a contract or is required for the performance of pre-contractual measures. In all other cases, the data are processed on the basis of our legitimate interest in the effective handling of inquiries submitted to us (Art. 6(1)(f) GDPR) or on the basis of your consent (Art. 6(1)(a) GDPR) if it has been obtained.
The data sent by you to us via contact requests remain with us until you request us to delete, revoke your consent to the storage or the purpose for the data storage lapses (e.g. after completion of your request). Mandatory statutory provisions - in particular statutory retention periods - remain unaffected.
5. Analysis tools and advertising
Matomo (formerly called Piwik)
This website uses the open-source web analysis service Matomo. Matomo uses technologies that make it possible to recognize the user across multiple pages with the aim of analyzing the user patterns (e.g. cookies or device fingerprinting). The information recorded by Matomo about the use of this website will be stored on our server. Prior to archiving, the IP address will first be anonymized.
Through Matomo, we are able to collect and analyze data on the use of our website-by-website visitors. This enables us to find out, for instance, when which page views occurred and from which region they came. In addition, we collect various log files (e.g. IP address, referrer, browser, and operating system used) and can measure whether our website visitors perform certain actions (e.g. clicks, purchases, etc.).
The use of this analysis tool is based on Art. 6(1)(f) GDPR. The website operator has a legitimate interest in the analysis of user patterns, in order to optimize the operator’s web offerings and advertising. If a corresponding agreement has been requested (e.g. an agreement to the storage of cookies), the processing takes place exclusively on the basis of Art. 6(1)(a) GDPR; the agreement can be revoked at any time.
For analysis with Matomo we use IP anonymization. Your IP address is shortened before the analysis, so that it is no longer clearly assignable to you.
We host Matomo exclusively on our own servers so that all analysis data remains with us and is not passed on.
6. Plug-ins and Tools
Google Web Fonts (local embedding)
This website uses so-called Web Fonts provided by Google to ensure the uniform use of fonts on this site. These Google fonts are locally installed so that a connection to Google’s servers will not be established in conjunction with this application.
For more information on Google Web Fonts, please follow this link: https://developers.google.com/fonts/faq and consult Google’s Data Privacy Declaration under: https://policies.google.com/privacy?hl=en.
Font Awesome (local embedding)
This website uses Font Awesome to ensure the uniform use of fonts on this site. Font Awesome is locally installed so that a connection to Fonticons, Inc.’s servers will not be established in conjunction with this application.
For more information on Font Awesome, please and consult the Data Privacy Declaration for Font Awesome under: https://fontawesome.com/privacy.
7. Custom Services
We offer website visitors the opportunity to submit job applications to us (e.g., via e-mail, via postal services on by submitting the online job application form). Below, we will brief you on the scope, purpose and use of the personal data collected from you in conjunction with the application process. We assure you that the collection, processing and use of your data will occur in compliance with the applicable data privacy rights and all other statutory provisions and that your data will always be treated as strictly confidential.
Scope and purpose of the collection of data
If you submit a job application to us, we will process any affiliated personal data (e.g., contact and communications data, application documents, notes taken during job interviews, etc.), if they are required to make a decision concerning the establishment or an employment relationship. The legal grounds for the aforementioned are § 26 GDPR according to German Law (Negotiation of an Employment Relationship), Art. 6(1)(b) GDPR (General Contract Negotiations) and – provided you have given us your consent – Art. 6(1)(a) GDPR. You may revoke any consent given at any time. Within our company, your personal data will only be shared with individuals who are involved in the processing of your job application.
If your job application should result in your recruitment, the data you have submitted will be archived on the grounds of § 26 GDPR and Art. 6(1)(b) GDPR for the purpose of implementing the employment relationship in our data processing system.
Data Archiving Period
If we are unable to make you a job offer or you reject a job offer or withdraw your application, we reserve the right to retain the data you have submitted on the basis of our legitimate interests (Art. 6(1)(f) GDPR) for up to 6 months from the end of the application procedure (rejection or withdrawal of the application). Afterwards the data will be deleted, and the physical application documents will be destroyed. The storage serves in particular as evidence in the event of a legal dispute. If it is evident that the data will be required after the expiry of the 6-month period (e.g., due to an impending or pending legal dispute), deletion will only take place when the purpose for further storage no longer applies.
Longer storage may also take place if you have given your agreement (Article 6(1)(a) GDPR) or if statutory data retention requirements preclude the deletion.
Admission to the applicant pool
If we do not make you a job offer, you may be able to join our applicant pool. In case of admission, all documents and information from the application will be transferred to the applicant pool in order to contact you in case of suitable vacancies.
Admission to the applicant pool is based exclusively on your express agreement (Art. 6(1)(a) GDPR). The submission agreement is voluntary and has no relation to the ongoing application procedure. The affected person can revoke his agreement at any time. In this case, the data from the applicant pool will be irrevocably deleted, provided there are no legal reasons for storage.
The data from the applicant pool will be irrevocably deleted no later than two years after consent has been granted.
FSW.tax Verwaltungs GbR in accordance with Articles 13, 14, 21 the General Data Protection Regulation (GDPR)
1. The data controller:
FSW.tax Verwaltungs GbR
60489 Frankfurt am Main
Tel.: 069 24 78 55 0
Fax: 069 24 78 55 29
We have appointed a data protection officer for our company. You can contact him at
FSW Dr. Fischer Kaube Huth & Partner
60489 Frankfurt am Main
2. Purposes and legal basis of the processing
Your personal data will be processed in accordance with the provisions of the General Data Protection Regulation (GDPR), the Federal Data Protection Act (BDSG) and other relevant data protection regulations. Further details and additions to the processing purposes can be found in our contractual documents, forms, consent forms and the other information provided to you (e.g. the website or the general terms and conditions).
We process personal data for the purpose of
- executing and handling the client relationship, including correspondence,
- fulfilment of our contractual and legal obligations as tax consultants and
- processing in the context of mutual claims arising from the client relationship
- (e.g. invoicing, claims for performance, remuneration and liability, etc.).
2.1 Consent (Art. 6 Para. 1 lit. a GDPR)
If you have expressly given us consent to process personal data for certain purposes, the relevant consent is the legal basis for the said processing. You can revoke your consent at any time with effect for the future.
2.2 Implementation of pre-contractual measures and fulfilment of contractual obligations (Art. 6 Para. 1 lit. b GDPR)
We process your personal data for the implementation of measures and activities in the context of pre-contractual relationships, in particular for contract negotiations. Furthermore, your personal data is processed for the fulfilment of our mandate contract and for the use of our services.
2.3 Compliance with legal obligations (Art. 6 Para. 1 lit. c GDPR)
We process your personal data insofar as this is necessary to comply with retention obligations under commercial and tax law or other legal standards (e.g. under the Money Laundering Act).
2.4 Safeguarding the legitimate interests of ourselves or a third party (Art. 6 Para. 1 lit. f GDPR)
We may also process your personal data on the basis of a balancing of interests to safeguard the legitimate interests of ourselves or a third party. In particular, the ongoing business relationship with our clients is in our legitimate interest.
3. Categories of personal data processed by us
The following categories of data are processed:
- first and last name with title, if applicable
- postal addresses
- telephone numbers
- fax numbers
- email addresses
- information required for the appropriate execution of the mandate.
4. Who receives your data?
We pass on your personal data within our company to those areas that need this data to fulfil contractual and legal obligations or to implement our legitimate interests.
The transfer of personal data to third parties only takes place on your behalf and with your consent. Within the scope of the client relationship, we pass on personal data to the following recipients:
- financial authorities and courts
- social security institutions
- Bundesanzeiger Verlag GmbH
- banks, credit institutions, insurance companies and professional associations
- contract processors (e.g. computer centres, IT service providers, printing service providers, waste disposal companies, etc.) whose services we only use insofar as they have been bound as a cooperating person to maintain our professional secrecy in accordance with § 203 Para. 3 of the German Criminal Code.
- Depending on the individual case, to other recipients that we agree with you in advance
5. Transfer of your data to a recipient in a third country or to an international organisation
A transfer of data to third countries (countries outside the European Economic Area - EEA) only takes place insofar as this is necessary for the execution of the mandate agreement (e.g. payment orders) or you have given us your consent or this is otherwise permitted by law. In this case, we take measures to ensure the protection of your data, for example through contractual regulations. We only transfer data to recipients who ensure the protection of your data in accordance with the provisions of the GDPR for transfers to third countries (Articles 44 to 49 GDPR).
6. How long do we store your data?
To the extent necessary, we process your personal data for the duration of our contractual relationship with you.
In addition, we are subject to various retention and documentation obligations resulting from the legal framework, among other things. As a rule, these are 10 years with an additional waiting period of 4 years to cover cases of a possible suspension of expiry. After 14 years, we check whether there are reasons for further retention.
Ultimately, the storage period is also assessed according to the statutory limitation periods, which, for example, according to §§ 195 et seq. of the German Civil Code (BGB), are generally three years, but in certain cases can be up to thirty years.
7. To what extent is there automated decision-making in individual cases (including profiling)?
We do not use any purely automated decision-making procedures in accordance with Article 22 GDPR. We will inform you separately if we use these procedures in individual cases.
8. No obligation to provide us with your data
You are not obliged to provide us with your personal data. However, without such provision, the proper execution of a mandate agreement would not be possible, which would ultimately result in the refusal to conclude or the termination of the mandate relationship. In this context, you only need to provide the data
- that is necessary for the establishment and implementation of the contractual relationship with us,
- that we are legally obliged to collect
- or that we have a legitimate interest in collecting.
If we request additional data from you, you will be informed separately of the voluntary nature of the information.
9. Rights of the data subject
You have the right:
- in accordance with Art. 15 GDPR to request information about your personal data processed by us. In particular, you can request information about the processing purposes, the category of personal data, the categories of recipients to whom your data have been or will be disclosed, the planned storage period, the existence of a right to rectification, erasure, restriction of processing or objection, the existence of a right of complaint, the origin of your data if it has not been collected by us, as well as the existence of automated decision-making including profiling and, if applicable, meaningful information about its details.
- In accordance with Art. 16 GDPR, you may immediately request the correction of inaccurate or incomplete personal data stored by us;
- in accordance with Art. 17 GDPR, you may request the erasure of your personal data stored by us, unless the processing is necessary for the exercise of the right to freedom of expression and information, for compliance with a legal obligation, for reasons of public interest, or for the establishment, exercise or defence of legal claims;
- in accordance with Art. 18 GDPR, you may request the restriction of the processing of your personal data if you dispute the accuracy of the data, the processing is unlawful, but you object to its erasure and we no longer need the data, but you require it for the assertion, exercise or defence of legal claims, or you object to the processing in accordance with Art. 21 GDPR;
- in accordance with Art. 20 GDPR, you have the right to receive your personal data that you have provided to us in a structured, common and machine-readable format or to request that it be transferred to another controller;
- in accordance with Art. 7 Para. 3 GDPR, you have the right to revoke your consent at any time.
- This has the consequence that we may no longer continue the data processing based on this consent for the future.
If you wish to assert one of these rights, please contact us or, if applicable, our data protection officer. We recommend that you choose content encryption (e.g. an encrypted pdf document or similar) when communicating particularly sensitive data by email.
Information on your right to object in accordance with Art. 21 GDPR
You have the right to object to the processing of personal data relating to you which is carried out on the basis of Art. 6 Para. 1 lit. f GDPR (data processing for the purposes of safeguarding legitimate interests) or Art. 6 Para. 1 lit. e GDPR (data processing for tasks in the public interest).
If you object, we will no longer process your personal data unless we can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms, or the processing serves to assert, exercise or defend legal claims.
Information about your right of revocation in accordance with Art. 7 Para. 3 GDPR
To the extent that we process your personal data for certain purposes on the basis of your consent, you have the right to revoke your consentat any time in accordance with Art. 7 Para. 3 GDPR. Upon receipt of your revocation we will cease processing data for the purposes for which you gave us your consent. The lawfulness of the processing prior to receipt of your revocation remains unaffected.
Please note that the revocation
only takes effect for the future.. Processing that took place before the revocation is not affected.
The objection can be made without any specific form and should be addressed to:
FSW Kaube Prechtl Dr. Fischer & Partner
60489 Frankfurt am Main
10. Your right of appeal to the competent supervisory authority
You have a right of appeal to the data protection supervisory authority if you believe that the processing of your data violates the GDPR (Art. 77 GDPR). The supervisory authority responsible for us is:
Der Hessische Beauftragte für Datenschutz und Informationsfreiheit
Telephone: +49 611 1408 - 0
Fax: +49 611 1408 – 611
The current version can also be found on our website at www.fsw.tax.
At this point you can adjust your data protection settings.