Contact persons: Klaus Becker & Susann Elsner
Becker & Elsner Steuerberatungssozietät
37431 Bad Lauterberg
Phone: +49 (0)5524 9216-0
Web design by: Art-I-Solution
We take confidentiality and data protection very seriously. The protection of your personal data is our top priority. Of course, this applies to both our internet presence and to all of the services we provide.
We have taken technical and organisational measures to ensure that data protection regulations are observed, both by us and by our external service providers.
Collection and processing of personal data
On a basic level, the use of our website is possible without giving personal data. If you make your personal data (such as your name, address or e-mail address) available to us through our website or by e-mail, this is always done on a voluntary basis and only for the purpose that is clearly associated with the entry of your data. We only use the personal data you provide when contacting us via the website to respond to your enquiries and to provide you with information about our services. We treat this personal data in accordance with the applicable statutory provisions on data protection. In addition, this data will not be passed on to third parties without your express consent unless we are legally obliged to do so. The personal data that you transmit to us will only be stored for as long as it is required to fulfil the purposes for which the transmission was intended or as long as it is prescribed by law.
Handling of e-mail addresses
If you contact us by e-mail, we will only use your e-mail address to correspond with you. Naturally, we do not pass on e-mail addresses to third parties.
If we have stored data about you, you will receive information about the data stored about you free of charge upon request. We would like to ask you to inform us about incorrect data so that they can be corrected, blocked or deleted.
Encryption of data during data transmission
We would like to point out that data transmission on the internet (e.g. communication by e-mail) is unsecured and may therefore be subject to security gaps, with the result that data can be read or falsified by unauthorised persons. For this reason, the transmission of sensitive data is encrypted by our office.
We would like to point out that it is not permitted to use the contact data published on our website to send unsolicited advertising, informational material, chain letters, spam and the like. We expressly reserve the right to take legal action against the unsolicited sending of spam and other similar advertising materials.
Mandatory information according to Article 12 ff. of the GDPR
Contact details of the responsible parties
Surname, First name: Dipl.-Kfm. Klaus Becker, Tax Advisor
Surname, First name: Dipl.-BW (FH) Susann Elsner, Tax Advisor
Contact details (business)
Company: Sozietät Becker & Elsner
Address: Sebastian-Kneipp-Promenade 49, 37431 Bad Lauterberg
Contact details of the data protection officer
Contact details (business)
Company: Sozietät Becker & Elsner
Name: Uta Brämer
Where do we obtain your personal data from?
The provision of your data is generally carried out by you yourself. The processing of the personal data you provided is necessary for the fulfilment of the contractual obligations arising from the contract concluded with us. Due to your obligations to cooperate, it is necessary to provide the personal data we requested; otherwise, we are not be able to meet our contractual obligations and accounting and/or tax disadvantages can no longer be excluded.
Within the framework of pre-contractual measures (e.g. master data acquisition in the inquiry process), the provision of your personal data is necessary. If you do not provide the requested data, a contract cannot be concluded.
In order to provide our services, it may be necessary to process personal data that we have permissibly received from other companies or third parties (e.g. tax offices, your business partners, etc.) for the respective purpose.
Furthermore, we may process personal data from publicly accessible sources (e.g. internet sites), which we use permissibly and only for the respective contractual purpose.
Purposes and legal basis of the processing
The personal data you provided will be processed in accordance with the provisions of the European Data Protection Ordinance (GDPR) and the Federal Data Protection Act (Bundesdatenschutzgesetz – BDSG):
Based on consent (in accordance with Article 6 Paragraph 1 lit. a GDPR)
The purposes of the processing of personal data result from the granting of consent. Given consent can be revoked by you at any time with effect in the future. Consent given before the GDPR came into effect (25 May 2018) can also be revoked. Processing that took place before the revocation remains unaffected by the revocation. For example, sending of a newsletter, a release from professional secrecy at your own request in order to pass on the data that you provided to third parties (e.g. banks, insurance companies, shareholders, etc.).
For the fulfilment of contractual obligations (in accordance with Article 6 Paragraph 1 lit. b GDPR)
On the one hand, the purposes of data processing result from the introduction of pre-contractual measures which precede a contractually regulated business relationship and on the other hand, these purposes result from the fulfilment of the obligations from the contract concluded with you.
Based on legal requirements (in accordance with Article 6 Paragraph 1 lit. c GDPR) or in the public interest (in accordance with Article 6 Paragraph 1 lit. e GDPR)
The purposes of data processing result from legal requirements or are in the public interest (e.g. compliance with record-keeping obligations, proof of compliance with a tax consultant’s duties to provide information).
As part of the balancing of interests (in accordance with Article 6 Paragraph 1 lit. f GDPR)
The purposes of data processing result from the protection of our legitimate interests. It may be necessary to process the data you provided beyond the actual fulfilment of the contract. Our legitimate interest may be used to justify the further processing of the data you provided in the case that your interests or fundamental rights and freedoms do not prevail. Our justified interest may be in individual cases: assertion of legal claims, defence against liability claims, prevention of criminal offenses.
Who receives the personal data you provide?
Within our company, those divisions that require personal data that you provide in order to fulfil contractual and legal obligations and that are entitled to process such data are granted access.
In fulfilment of the contract concluded with you, only parties that require it for legal reasons (e.g. tax authorities, social insurance carriers, competent authorities and courts) will receive the data that you provide.
As persons subject to professional secrecy, we are obligated to observe and implement professional confidentiality. Other recipients will only receive the data that you provide at your request, if and when you release us from professional secrecy.
As part of our service provision, we commission contract processors who contribute to the fulfilment of contractual obligations (e.g. computer centre service providers, EDP partners, document shredders, etc.) to carry out work. These contract providers are contractually obliged by us to maintain professional secrecy and to comply with the requirements of the GDPR and the BDSG.
Will the data you provide be transferred to other countries or international organisations?
The data that you provide will never be transferred to another country or to an international organisation. If, in individual cases, you wish the data you provide to be transferred to another country or to an international organisation, we will only do so with your written consent and release from professional secrecy.
Does automated decision making, including profiling, take place?
No fully automated decision making (including profiling) is used to process the data you provide, in accordance with Article 22 of the GDPR.
Duration of processing (deletion criteria)
The processing of the data you provided will take place as long as it is necessary to achieve the contractually agreed purpose – in principle, as long as the contractual relationship with you exists. After termination of the contractual relationship, the data you provide will be processed to comply with legal record-keeping obligations or on the basis of our legitimate interests. After the expiry of the legal record-keeping period and/or the loss of our legitimate interests, the data you provided will be deleted.
Expected periods of the record-keeping obligations applicable to us and our legitimate interests:
-Compliance with commercial, tax and professional retention periods. The periods specified in this regard for storage and documentation are between two and ten years.
-Preservation of evidence under the statute of limitations. According to §195 et. seq. of the German Civil Code (Bürgerlichen Gesetzbuches – BGB), these limitation periods can be up to 30 years, whereby the regular limitation period is three years.
Information about your rights
You have the right, upon request and free of charge, to obtain information as to whether and which data about you is stored and for what purpose it is stored.
You have the right to demand the correction of your incorrect personal data immediately from the person responsible. Taking into account the purposes of processing, you have the right to request the completion of incomplete personal data, which you can also do by means of a supplementary declaration.
You have the right to demand that the person or persons responsible delete your data immediately. The person(s) responsible is obliged to delete personal data immediately if one of the following reasons applies:
You have the right to request that the processing of your data be restricted if one of the following conditions is met:
You have the right to receive the data that you have provided in a structured, common and machine-readable format from the person responsible. We must not hinder forwarding to another responsible person.
To do this, please contact the person responsible for processing (see above).
If you are of the opinion that the processing of your data violates the GDPR, you have the right to lodge a complaint with the supervisory authority. To do so, please contact the competent supervisory authority.
If the processing is based on your consent according to Article 6 paragraph 1 lit. a or Article 9 Paragraph 2 lit. a (processing of special categories of personal data), you are entitled at any time to withdraw the purposefully bound consent without affecting the legality of the processing carried out on the basis of that consent until revocation.
Use of external content on our website
In the context of our internet presence, we also use pages and information with content that originates from the publishing house Ernst Röbke: www.erv-online.de. When you access these pages, your browser establishes a direct connection with the server of the third-party provider. The server can store the IP address for statistical purposes. This data cannot be assigned to specific persons. The authors are responsible for the content of the external pages. In this respect, we exclude any liability for external content.
Alternatives with several external providers
Use of external content on our website
In the context of our internet presence, we also use pages and information with external content. These originate from:
1. Ernst Röbke Verlag: www.erv-online.de
When you access these pages, your browser establishes a direct connection with the server of the third-party provider. The server can store the IP address for statistical purposes. This data cannot be assigned to specific persons. The authors are responsible for the content of the external pages. In this respect, we exclude any liability for external content.