Privacy Policy – landmann.tax | Kanzlei für Internationales Steuerrecht

Data Protection Decleration

1. Privacy Policy at a glance

General notes

The following notices provide a simple overview of what happens to your personal data when you visit this website. Personal data is any data by which you can be personally identified. For detailed information on the subject of data protection, please refer to our privacy policy listed below this text.

Data collection on this website

Who is responsible for the 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 responsible office” in this data protection declaration.

How do we collect your data?

On the one hand, your data is collected by you providing it to us. This may be, for example, data that you enter in a contact form.

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

What do we use your data for?

Part of the data is collected to ensure error-free provision of the website. Other data may be used to analyze your user behavior.

What rights do you have regarding your data?

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

You can contact us at any time with regard to this and other questions on the subject of data protection.

Third-party analytics and tools

When visiting this website, your surfing behavior can be statistically analyzed. This is done mainly with so-called analysis programs.

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

2. hosting

External hosting

This website is hosted by an external service provider (hoster). The personal data collected on this website is stored on the hoster’s servers. This may include, but is not limited to, IP addresses, contact requests, meta and communication data, contractual data, contact data, names, website accesses and other data generated via a website.

The hoster is used for the purpose of fulfilling contracts with our potential and existing customers (Art. 6 para. 1 lit. b DSGVO) and in the interest of a secure, fast and efficient provision of our online offer by a professional provider (Art. 6 para. 1 lit. f DSGVO). If a corresponding consent has been requested, the processing is based exclusively on Art. 6 para. 1 lit. a DSGVO and § 25 para. 1 TDDDG, insofar as the consent includes the storage of cookies or access to information in the user’s end device (e.g. device fingerprinting) within the meaning of the TDDDG. The consent can be revoked at any time.

Our hoster will only process your data to the extent necessary to fulfill its service obligations and will follow our instructions regarding this data.

We use the following hoster:

manitu GmbH
Welvertstraße 2
66606 St. Wendel
Germany

Job processing

We have concluded an order processing agreement (AVV) with the above-mentioned provider. This is a contract required by data protection law, which ensures that this processes the personal data of our website visitors only according to our instructions and in compliance with the GDPR.

3. general notes and mandatory information

Privacy

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 are collected. Personal data is data with which you can be personally identified. This privacy policy explains what data we collect and what we use it for. It also explains how this is done and for what purpose.

We would like to point out that data transmission on the Internet (e.g. when communicating by e-mail) can have security gaps. Complete protection of the data against access by third parties is not possible.

Note on the responsible entity

The responsible party for data processing on this website is:

Tax consultant
Michael Landmann, LL.M.
Speditionstr. 15a
40221 Düsseldorf
Germany
Phone: +49 (0)211 909 88 88-0
E-Mail: info@landmann.tax

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

Storage duration

Unless a more specific storage period has been specified within this data protection declaration, your personal data will remain with us until the purpose for the data processing no longer applies. If you assert a legitimate request for deletion or revoke 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, the data will be deleted after these reasons no longer apply.

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

If you have consented to data processing, we process your personal data on the basis of Art. 6 para. 1 lit. a DSGVO or Art. 9 para. 2 lit. a DSGVO, insofar as special categories of data pursuant to Art. 9 para. 1 DSGVO are processed. In the case of explicit consent to the transfer of personal data to third countries, the data processing is also carried out on the basis of Art. 49 para. 1 lit. a GDPR. If you have consented to the storage of cookies or to the access to information in your terminal device (e.g. via device fingerprinting), the data processing is additionally carried out on the basis of § 25 para. 1 TDDDG. The consent can be revoked 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 para. 1 lit. b GDPR. Furthermore, we process your data insofar as this is necessary for the fulfillment of a legal obligation on the basis of Art. 6 para. 1 lit. c GDPR. The data processing may further be based on our legitimate interest according to Art. 6 para. 1 lit. f DSGVO shall take place. Information on the relevant legal basis in each individual case is provided in the following paragraphs of this data protection declaration.

Note on data transfer to the USA and other third countries
We use tools from companies based in the USA or other third countries that are not secure under data protection law. When these tools are active, your personal data may be transferred to and processed in these third countries. We would like to point out that no level of data protection comparable to that in the EU can be guaranteed in these countries. For example, U.S. companies are obligated to release personal data to security authorities without you, the data subject, being able to take legal action against this. It can therefore not be ruled out that U.S. authorities (e.g. intelligence agencies) process, evaluate and permanently store your data located on U.S. servers for surveillance purposes. We have no influence on these processing activities.

Revocation of your consent to data processing

Many data processing operations are only possible with your express consent. You can revoke an already given consent at any time. The legality of the data processing carried out until the revocation remains unaffected by the revocation.

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

IF THE DATA PROCESSING IS CARRIED OUT ON THE BASIS OF ART. 6 ABS. 1 LIT. E OR F DSGVO, YOU HAVE THE RIGHT TO OBJECT TO THE PROCESSING OF YOUR PERSONAL DATA AT ANY TIME ON GROUNDS RELATING TO YOUR PARTICULAR SITUATION; THIS ALSO APPLIES TO PROFILING BASED ON THESE PROVISIONS. THE RESPECTIVE LEGAL BASIS ON WHICH PROCESSING IS BASED CAN BE FOUND IN THIS DATA PROTECTION DECLARATION. 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 IS FOR THE ESTABLISHMENT, EXERCISE OR DEFENSE OF LEGAL CLAIMS (OBJECTION UNDER ARTICLE 21(1) DSGVO).

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

Right of appeal to the competent supervisory authority

In the event of breaches of the GDPR, data subjects shall have a right of appeal to a supervisory authority, in particular in the Member State of their habitual residence, their place of work or the place of the alleged breach. The right of appeal is without prejudice to 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 fulfillment of a contract handed over to you or to a third party in a common, 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.

SSL or TLS encryption

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

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

Information, deletion and correction

Within the framework of the applicable legal provisions, you have the right at any time to free information about your stored personal data, its origin and recipient and the purpose of data processing and, if applicable, a right to correction or deletion of this data. You can contact us at any time with regard to this and other questions on the subject of personal data.

Right to restriction of processing

You have the right to request the restriction of the processing of your personal data. For this purpose, you can contact us at any time. The right to restrict processing exists 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 happened/is happening unlawfully, you may request the restriction of data processing instead of erasure.

If we no longer need your personal data, but you need it to exercise, defend or enforce legal claims, you have the right to request restriction of the processing of your personal data instead of deletion.

If you file an objection pursuant to Art. 21 para. 1 DSGVO, a balance must be struck between your interests and ours. 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, this data – apart from its storage – may only be processed with your consent or for the establishment, exercise or defense of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest of the European Union or of a Member State.

4. data collection on this website

Cookies

Our Internet pages use so-called “cookies”. Cookies are small text files and do not harm your terminal device. They are stored either temporarily for the duration of a session (session cookies) or permanently (permanent cookies) on your terminal device. Session cookies are automatically deleted after the end of your visit. Permanent cookies remain stored on your terminal device until you delete them yourself or until they are automatically deleted by your web browser.

In some cases, cookies from third-party companies may also be stored on your terminal device when you enter our site (third-party cookies). These enable us or you to use certain services of the third-party company (e.g. cookies for processing payment services).

Cookies have various functions. Many cookies are technically necessary, as certain website functions would not work without them (e.g. the shopping cart function or the display of videos). Other cookies are used to evaluate user behavior or display advertising.

Cookies that are necessary to carry out the electronic communication process, to provide certain functions that you have requested (e.g. for the shopping cart function) or to optimize the website (e.g. cookies to measure the web audience) (necessary cookies) are stored on the basis of Art. 6 para. 1 lit. f DSGVO, unless another legal basis is specified. The website operator has a legitimate interest in storing necessary cookies for the technically error-free and optimized provision of its services. If consent to the storage of cookies and comparable recognition technologies has been requested, the processing is carried out exclusively on the basis of this consent (Art. 6 para. 1 lit. a GDPR and § 25 para. 1 TDDDG); the consent can be revoked 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. When cookies are disabled, the functionality of this website may be limited.

If cookies are used by third-party companies or for analysis purposes, we will inform you about this separately within the framework of this data protection declaration and, if necessary, request your consent.

Consent with Complianz

Our website uses Complianz’s Consent technology to obtain your consent to the storage of certain cookies on your terminal device or to the use of certain technologies and to document this consent in accordance with data protection law. The provider of this technology is Complianz B.V., Kalmarweg 14-5, 9723 JG Groningen, The Netherlands (hereinafter “Complianz”).

Complianz is installed locally on our servers, so no connection is made to the servers of Complianz’s provider. Complianz stores a cookie in your browser in order to be able to assign the consents granted to you or their revocation. The data collected in this way will be stored until you request us to delete it, delete the Complianz cookie yourself, or until the purpose for storing the data no longer applies. Mandatory legal storage obligations remain unaffected.

The use of Complianz takes place in order to obtain the legally required consents for the use of cookies. The legal basis for this is Art. 6 para. 1 lit. c GDPR.

Contact Form

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

The processing of this data is based on Art. 6 para. 1 lit. b DSGVO, provided that your request is related to the performance of a contract or is necessary for the performance of pre-contractual measures. In all other cases, the processing is based on our legitimate interest in the effective handling of the requests addressed to us (Art. 6 (1) f DSGVO) or on your consent (Art. 6 (1) a DSGVO) if this has been requested; the consent can be revoked at any time.

The data you enter in the contact form will remain with us until you request us to delete it, revoke your consent to store it, or the purpose for storing the data no longer applies (e.g. after we have completed processing your request). Mandatory legal provisions – in particular retention periods – remain unaffected.

Request by e-mail, phone or fax

If you contact us by e-mail, telephone or fax, your inquiry including all resulting personal data (name, inquiry) will be stored and processed by us for the purpose of processing your request. We do not share this data without your consent.

The data you send to us via contact requests will remain with us until you request us to delete it, revoke your consent to store it, or the purpose for storing the data no longer applies (e.g. after we have completed processing your request). Mandatory statutory provisions – in particular statutory retention periods – remain unaffected.

5. social media

This website uses elements of the LinkedIn network. The provider is LinkedIn Ireland Unlimited Company, Wilton Plaza, Wilton Place, Dublin 2, Ireland.

Each time a page of this website containing elements from LinkedIn is accessed, a connection to LinkedIn servers is established. LinkedIn is informed that you have visited this website with your IP address. If you click the “Recommend Button” of LinkedIn and are logged into your account at LinkedIn, it is possible for LinkedIn to assign your visit to this website to you and your user account. We would like to point out that we, as the provider of the pages, have no knowledge of the content of the transmitted data or its use by LinkedIn.

Insofar as consent has been obtained, the aforementioned service is used on the basis of Art. 6 Para. 1 lit. a GDPR and § 25 TDDDG. The consent can be revoked at any time. Unless consent has been obtained, the use of the service is based on our legitimate interest in achieving the greatest possible visibility on social media.

Data transfer to the USA is based on the standard contractual clauses of the EU Commission. Details can be found here: https://www.linkedin.com/help/linkedin/answer/62538/datenubertragung-aus-der-eu-dem-ewr-und-der-schweiz?lang=de

For more information, please see LinkedIn’s privacy policy at: https://www.linkedin.com/legal/privacy-policy

6. analysis tools and advertising

Google Analytics

This website uses functions of the web analysis service Google Analytics. The provider is Google Ireland Limited (“Google”), Gordon House, Barrow Street, Dublin 4, Ireland.

Google Analytics allows the website operator to analyze the behavior of website visitors. In this context, the website operator receives various usage data, such as page impressions, duration of visit, operating systems used and origin of the user. This data is assigned to the respective end device of the user. There is no assignment to a device ID.

Furthermore, Google Analytics allows us to record your mouse and scroll movements and clicks, among other things. Furthermore, Google Analytics uses various modeling approaches to augment the data sets it collects and employs machine learning technologies in its data analysis.

Google Analytics uses technologies that enable the recognition of the user for the purpose of analyzing user behavior (e.g. cookies or device fingerprinting). The information collected by Google about the use of this website is usually transferred to a Google server in the USA and stored there.

The use of this service is based on your consent according to Art. 6 para. 1 lit. a DSGVO and § 25 para. 1 TDDDG. The consent can be revoked at any time.

Data transfer to the USA is based on the standard contractual clauses of the EU Commission. Details can be found here: https://privacy.google.com/businesses/controllerterms/mccs/.

Browser plugin

You can prevent the collection and processing of your data by Google by downloading and installing the browser plugin available at the following link: https://tools.google.com/dlpage/gaoptout?hl=de.

For more information on how Google Analytics handles user data, please see Google’s privacy policy: https://support.google.com/analytics/answer/6004245?hl=de.

Job processing

We have concluded an order processing agreement with Google and fully implement the strict requirements of the German data protection authorities when using Google Analytics.

7. plugins and tools

Google Web Fonts (local hosting)

This site uses so-called web fonts provided by Google for the uniform display of fonts. The Google Fonts are installed locally. A connection to Google servers does not take place.

For more information about Google Web Fonts, please visit https://developers.google.com/fonts/faq and see Google’s privacy policy: https://policies.google.com/privacy?hl=de.

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.

The purpose of reCAPTCHA is to verify whether the data entry 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 analysis, reCAPTCHA evaluates various information (e.g. IP address, time spent by the website visitor 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 made aware that an analysis is taking place.

The storage and analysis of the data is based on Art. 6 para. 1 lit. f GDPR. The website operator has a legitimate interest in protecting its web offerings from abusive automated spying and from SPAM. If a corresponding consent has been requested, the processing is based exclusively on Art. 6 para. 1 lit. a DSGVO and § 25 para. 1 TDDDG, insofar as the consent includes the storage of cookies or access to information in the user’s end device (e.g. device fingerprinting) within the meaning of the TDDDG. The consent can be revoked at any time.

For more information about Google reCAPTCHA, please see the Google Privacy Policy and the Google Terms of Service at the following links: https://policies.google.com/privacy?hl=de and https://policies.google.com/terms?hl=de.

8. eCommerce and payment providers

Processing of customer and contract data

We collect, process and use personal customer and contractual data for the purpose of establishing, defining the content of and amending our contractual relationships. We collect, process and use personal data about the use of this website (usage data) only to the extent necessary to enable the user to use the service or to bill the user. The legal basis for this is Art. 6 para. 1 lit. b GDPR.

The collected customer data will be deleted after completion of the order or termination of the business relationship and expiration of any existing legal retention periods. Statutory retention periods remain unaffected.

9. audio and video conferencing

Data processing

Among other things, we use online conferencing tools to communicate with our customers. The tools we use in detail are listed below. When you communicate with us via video or audio conferencing over the Internet, your personal data is collected and processed by us and the provider of the respective conferencing tool.

In doing so, the conference tools collect any data that you provide/enter to use the tools (email address and/or your phone number). Furthermore, the conferencing tools process the duration of the conference, start and end (time) of participation in the conference, number of participants and other “context information” related to the communication process (metadata).

Furthermore, the provider of the tool processes all technical data required for the handling of online communication. This includes, in particular, IP addresses, MAC addresses, device IDs, device type, operating system type and version, client version, camera type, microphone or speaker, and connection type.

If content is exchanged, uploaded or otherwise made available within the tool, this is also stored on the servers of the tool providers. Such content specifically includes cloud recordings, chat/instant messages, voicemails uploaded photos and videos, files, whiteboards, and other information shared while using the Service.

Please note that we do not have full control over the data processing operations of the tools used. Our options are largely determined by the corporate policy of the respective provider. For further information on data processing by the conference tools, please refer to the privacy statements of the respective tools used, which we have listed below this text.

Purpose and legal basis

The conference tools are used to communicate with prospective or existing contractual partners or to offer certain services to our customers (Art. 6 para. 1 lit. b DSGVO). Furthermore, the use of the tools serves the general simplification and acceleration of communication with us or our company (legitimate interest within the meaning of Art. 6 para. 1 lit. f DSGVO). Insofar as consent has been requested, the tools in question are used on the basis of this consent; consent can be revoked at any time with effect for the future.

Storage duration

The data collected directly by us via the video and conference tools will be deleted from our systems as soon as you request us to delete it, revoke your consent to store it, or the purpose for storing the data no longer applies. Stored cookies remain on your terminal device until you delete them. Mandatory statutory retention periods remain unaffected.

We have no influence on the storage period of your data, which is stored by the operators of the conference tools for their own purposes. For details, please contact the operators of the conference tools directly.

Conference tools used

We use the following conferencing tools:

Microsoft Teams

We use Microsoft Teams. Provider is Microsoft Corporation, One Microsoft Way, Redmond, WA 98052-6399, USA. For details on data processing, please see the Microsoft Teams privacy policy: https://privacy.microsoft.com/de-de/privacystatement.