We, tax consultant Dr. Stefan Königer, thank you for visiting our homepage. We care about the safe handling of your data. We would therefore like to inform you in detail about the use of your data when visiting our website.
The person responsible or your contact person
If you have any questions regarding the collection, processing or use of your personal data, information, correction, blocking or deletion of data as well as revocation of granted consent or objection to a particular use of data, please contact:
Dr. Stefan Königer
Telephone: 0049 160 / 939 201 79
Types of processed data
Inventory data (e.g., name).
Contact information (e.g., e-mail).
Content data (e.g., text input, photographs, videos).
Usage data (e.g., websites visited, interest in content, access times).
Meta / communication data (e.g., device information, IP addresses).
Purpose of processing
Provision of the online offer, its functions and contents.
Answering contact requests and communicating with users.
Reach Measurement / Marketing and Advertising.
- Personal data: Personal data is any information relating to an identified or identifiable natural person (‚the person concerned‘). A natural person is considered to be identifiable who, directly or indirectly, in particular by association with an identifier such as a name, an identification number, location data, an online identifier or one or more special features, expresses the physical, physiological, genetic, mental, economic, cultural or social identity of this natural person can be identified.
- Affected person: Affected person is any identified or identifiable natural person whose personal data is processed by the controller.
- Processing: processing means any process or series of operations related to personal data, such as collecting, capturing, organizing, organizing, storing, adapting or modifying, reading out, querying, with or without the aid of automated procedures; the use, disclosure by transmission, dissemination or other form of provision, matching or linking, restriction, erasure or destruction.
- Restriction of processing: Limitation of the processing is the marking of stored personal data with the aim to limit their future processing.
- Profiling: profiling is any type of automated processing of personal data which involves the use of such personal data to evaluate certain personal aspects relating to a natural person, in particular aspects relating to work performance, economic situation, Health, personal preferences, interests, reliability, behavior, location or change of location of this natural person to analyze or predict.
- Pseudonymisation: Pseudonymisation is the processing of personal data in such a way that personal data can no longer be assigned to a specific data subject without additional information, provided that such additional information is kept separate and subject to technical and organizational measures to ensure that: the personal data are not assigned to an identified or identifiable natural person.
- Responsible or the controller: The controller or controller is the natural or legal person, public authority, body or body that alone or together with others decides on the purposes and means of processing personal data. Where the purposes and means of such processing are determined by Union law or the law of the Member States, the controller or the specific criteria for his designation may be provided for under Union or national law.
- Processor: A processor is a natural or legal person, public authority, body or body that processes personal data on behalf of the controller.
- Recipient: Recipient is a natural or legal person, public authority, agency or other body to which personal data are disclosed, whether or not it is a third party. However, authorities which may receive personal data under Union or national law in connection with a particular mission are not considered as beneficiaries.
- Third party: Third party means a natural or legal person, public authority, body or body other than the data subject, the controller, the processor and the persons authorized under the direct responsibility of the controller or processor to process the personal data.
- Consent: Consent is any expression of will voluntarily given by the data subject in an informed and unambiguous manner in the form of a statement or other unambiguous affirmative act by the data subject to indicate to the data subject that they are processing their data personal data.
Legal basis of processing
Article 6 (1) (a) GDPR serves our company as a legal basis for processing operations in which we obtain consent for a specific processing purpose. If the processing of personal data is necessary to fulfill a contract of which the data subject is a party, as is the case, for example, in processing operations necessary for the supply of goods or the provision of any other service or consideration, processing shall be based on Art. 6 (1) (b) GDPR. The same applies to processing operations that are necessary to carry out pre-contractual measures, for example in cases of inquiries about our products or services. If our company is subject to a legal obligation requiring the processing of personal data, such as the fulfillment of tax obligations, the processing is based on Article 6 (1) (c) GDPR. In rare cases, the processing of personal data may be required to protect the vital interests of the data subject or another natural person. This would be the case, for example, if a visitor to our premises were injured and his or her name, age, health insurance or other vital information would have to be passed on to a doctor, hospital or other third party. In that case, the processing would be based on Article 6 (1) (d) GDPR. In the end, processing operations could be based on Article 6 (1) (f) GDPR. On this legal basis, processing operations that are not covered by any of the above legal bases are required if processing is necessary to safeguard the legitimate interests of our company or a third party, unless the interests, fundamental rights and fundamental freedoms of the person concerned prevail. Such processing operations are particularly allowed to us because they have been specifically mentioned by the European legislator. In that regard, it considered that a legitimate interest could be assumed if the data subject is a customer of the controller (recital 47, second sentence, DSGVO).
Authorized interests in the processing that are being pursued by the controller or a third party
If the processing of personal data is based on Article 6 (1) (f) GDPR, our legitimate interest is the performance of our business for the benefit of all our employees and our shareholders.
Rights of data subjects
Each data subject has the right, as granted by the European Regulators and Regulators, to require the controller to confirm whether personal data relating to him / her is being processed. If an affected person wishes to make use of this confirmation right, they can contact us at any time (info[at]german-inheritance-tax.com).
Any person concerned by the processing of personal data shall have the right, granted by the European Di- rective and Regulatory Authority, at any time to obtain from the data controller information free of charge on the personal data stored about him and a copy of that information. Furthermore, the European legislator and regulator has provided the data subject with the following information:
- the processing purposes
- the categories of personal data being processed
- the recipients or categories of recipients to whom the personal data have been disclosed or are still being disclosed, in particular to recipients in third countries or to international organizations
- if possible, the planned duration for which the personal data will be stored or, if this is not possible, the criteria for determining that duration
- the right of rectification or erasure of the personal data concerning them, or the limitation of the processing or the right to object to such processing by the controller
- the existence of a right of appeal to a supervisory authority
- if the personal data are not collected from the data subject: all available information on the source of the data
- the existence of automated decision making including profiling acc. Articles 22 (1) and (4) GDPR and, at least in these cases, meaningful information about the logic involved and the scope and intended impact of such processing on the data subject
In addition, the data subject has a right of access as to whether personal data has been transmitted to a third country or to an international organization. If that is the case, then the data subject has the right to obtain information about the appropriate guarantees in connection with the transfer.
If an affected person wishes to make use of this right to information, they can contact us at any time (info[at]german-inheritance-tax.com).
Any person affected by the processing of personal data has the right granted by the European legislator to demand the immediate correction of inaccurate personal data concerning him / her. Furthermore, the data subject has the right to request the completion of incomplete personal data, including by means of a supplementary declaration, taking into account the purposes of the processing.
If an affected person wishes to exercise this right to rectification, they can contact us at any time (info[at]german-inheritance-tax.com).
Any person affected by the processing of personal data shall have the right granted by the European Directives and Regulators to require the controller to immediately delete the personal data concerning him, provided that one of the following reasons is satisfied and the processing is not required:
- The personal data has been collected for such purposes or otherwise processed for which they are no longer necessary.
- The data subject revokes their consent, to which the processing acc. Article 6 (1) (a) GDPR or Article 9 (2) (a) GDPR and there is no other legal basis for the processing.
- The affected person acc. Art. 21 para. 1 DSGVO objection to the processing, and there are no prior justifiable reasons for the processing, or the data subject submits in accordance with. Art. 21 para. 2 DSGVO Opposition to processing.
- The personal data were processed unlawfully.
- The deletion of personal data is required to fulfill a legal obligation under Union or national law, to which the controller is subject.
- The personal data have been collected in relation to information society services provided in accordance with Art. Art. 8 para. 1 DSGVO.
If one of the above mentioned reasons and an affected person wants to cause the deletion of personal data that are stored with tax adviser Dr. Stefan Königer, they can contact us at any time. We will arrange for the extinguishing request to be fulfilled immediately.
The personal data of tax consultant Dr. Stefan Königer were made public and our company is responsible in accordance with. Article 17 (1) GDPR commits to the deletion of personal data, tax consultant Dr. Stefan Königer takes appropriate measures, including technical, to inform other controllers responsible for processing the published personal data, taking into account available technology and implementation costs To make aware that the data subject has requested from these other data controllers the deletion of all links to this personal data or of copies or replications of such personal data, as far as the processing is not necessary. We will arrange the necessary in individual cases.
Any person affected by the processing of personal data has the right, granted by the European directive and regulatory authority, to require the controller to restrict the processing if one of the following conditions applies:
- The accuracy of the personal data is contested by the data subject for a period of time that allows the controller to verify the accuracy of the personal data.
- The processing is unlawful, the data subject refuses to delete the personal data and instead requests the restriction of the use of personal data.
- The controller no longer needs the personal data for processing purposes, but the data subject needs them to assert, exercise or defend their rights.
- The person concerned has objected to the processing acc. Art. 21 para. 1 DSGVO and it is not yet clear whether the legitimate reasons of the person responsible outweigh those of the data subject.
If one of the o. If the person concerned has the prerequisites and if an affected person wishes to request the restriction of personal data stored by tax consultant Dr. Stefan Königer, they can contact us at any time (info[at]german-inheritance-tax.com). We will initiate this restriction of processing.
Any person affected by the processing of personal data shall have the right conferred by the European Directives and Regulations to obtain the personal data concerning him / her provided to a controller by the data subject in a structured, common and machine-readable format. It also has the right to transfer this data to another person without hindrance by the person responsible for providing the personal data, provided the processing is carried out on the basis of the consent pursuant to Art. Art. 6 (1) (a) GDPR or Art. 9 (2) (a) GDPR or on a contract pursuant to Art. Article 6 (1) (b) of the GDPR and processing by means of automated procedures, unless the processing is necessary for the performance of a task which is in the public interest or in the exercise of official authority which has been entrusted to the controller.
Furthermore, in exercising their right to data portability, the data subject has Art. 20 para. 1 DSGVO the right to obtain that the personal data are transmitted directly from one person responsible to another person responsible, as far as this is technically feasible and provided that the rights and freedoms of other persons are not affected.
In order to assert the right of data transferability, the data subject can contact tax adviser Dr. Stefan Königer at any time (info[at]german-inheritance-tax.com).
Any person concerned by the processing of personal data shall have the right conferred by the European directive and regulatory authority at any time, for reasons arising from its particular situation, to prevent the processing of personal data relating to it under Article 6 (1) (b). e) or f) GDPR, objection is lodged. This also applies to profiling based on these provisions.
Tax Consultant Dr. Stefan Königer will no longer process personal data in the event of an objection, unless we can prove compelling legitimate reasons for processing that outweigh the interests, rights and freedoms of the data subject or the processing, assertion, exercise or defense of legal claims serve.
In addition, the data subject has the right, for reasons arising from their particular situation, against the processing of personal data relating to them, which is carried out by tax consultant Dr. Stefan Königer for scientific or historical research purposes or for statistical purposes. Art. 89 para. 1 GDPR, oppositions are filed unless such processing is necessary to fulfill a task of public interest.
In order to exercise the right to object, the data subject can directly turn to tax adviser Dr. Stefan Königer (info[at]german-inheritance-tax.com). The data subject is also free, in the context of the use of information society services, notwithstanding Directive 2002/58 / EC, to exercise his right of opposition by means of automated procedures using technical specifications.
Any person implicated in the processing of personal data has the right granted by the European directives and regulations donors, not one solely on automated processing – including profiling – to be subject-based decision, which unfolds over legal effect or significantly affects him in a similar way, provided the decision
- is not required for the conclusion or performance of a contract between the data subject and the controller, or
- is permitted by Union or Member State legislation to which the controller is subject, and where such legislation contains appropriate measures to safeguard the rights and freedoms and legitimate interests of the data subject, or
- with the express consent of the person concerned.
Is the decision
- required for the conclusion or performance of a contract between the data subject and the controller or
- with the explicit consent of the person concerned, tax adviser Dr. Stefan Königer shall take reasonable steps to safeguard the rights and freedoms and legitimate interests of the data subject, including at least the right to obtain the intervention of a person by the person responsible Position and contesting the decision.
If the data subject wishes to assert rights with regard to automated decisions, they can contact us at any time (info[at]german-inheritance-tax.com).
Any person affected by the processing of personal data has the right, granted by the European directive and regulatory authority, to revoke consent to the processing of personal data at any time.
If the data subject wishes to assert their right to revoke consent, they can contact us at any time (info[at]german-inheritance-tax.com).
Collaboration with processors and third parties
If, in the context of our processing, we disclose data to other persons and companies (contract processors or third parties), transmit them to them or otherwise grant access to the data, this will only be done on the basis of a legal permission (eg if a transmission of the data to third parties, as required by payment service providers, pursuant to Art. 6 (1) (b) GDPR to fulfill the contract), you have consented to a legal obligation or based on our legitimate interests (eg the use of webhosters, etc.).
If we commission third parties to process data on the basis of a so-called „contract processing contract“, this is done on the basis of Art. 28 GDPR.
Transfers to third countries
If we process data in a third country (ie outside the European Union (EU) or the European Economic Area (EEA)) or in the context of the use of third party services or disclosure or transmission of data to third parties, this will only be done if it is to fulfill our (pre) contractual obligations, on the basis of your consent, on the basis of a legal obligation or on the basis of our legitimate interests. Subject to legal or contractual permissions, we process or have the data processed in a third country only in the presence of the special conditions of Art. 44 et seq. DSGVO. That the processing is e.g. on the basis of specific guarantees, such as the officially recognized level of data protection (eg for the US through the Privacy Shield) or compliance with officially recognized special contractual obligations (so-called „standard contractual clauses“).
Capture of data
The website collects a series of general data and information with each call by an affected person or an automated system. This general data and information is stored in the log files of the server. Can be recorded the
- used browser types and versions,
- the operating system used by the accessing system,
- the website, from which an accessing system can be found on our website (so-called referrer),
- the sub-websites, which are accessed via an accessing system on our website,
- the date and time of access to the website,
- an internet protocol address (IP address),
- the internet service provider of the accessing system and
- other similar data and information used in the event of attacks on our information technology systems.
When using this general data and information tax adviser Dr. Stefan Königer draws no conclusions about the person concerned. Rather, this information is needed to
a) to deliver the contents of our website correctly,
b) to optimize the content of our website as well as the advertising for it,
c) to ensure the permanent functioning of our information technology systems and the technology of our website, as well as
d) To provide law enforcement authorities with the information necessary for law enforcement in the event of a cyberattack.
This anonymously collected data and information are therefore statistically and further evaluated by tax consultant Dr. Stefan Königer with the aim of increasing data protection and data security in our company in order to ultimately ensure an optimal level of protection for the personal data processed by us. The anonymous data of the server log files are stored separately from all personal data provided by an affected person.
In order to make the visit of our website attractive and to enable the use of certain functions, we use so-called cookies on various pages. These are small text files that are stored on your device. Some of the cookies we use are deleted after the end of the browser session, ie after closing your browser (so-called session cookies). Other cookies remain on your device and allow us to recognize your browser on your next visit (persistent cookies).
Provision of contractual services, administration, financial accounting, office organization, contact management
We process data in the context of administrative tasks and organization of our business, financial accounting and compliance with legal obligations, such as archiving. In doing so, inventory data (e.g., names and addresses as well as user contact information), contract data (e.g., services used, contact names, billing information) are used to fulfill our contractual obligations and services. Art. 6 para. 1 lit b. DSGVO processed.
The processing principles are Art. 6 para. 1 lit. c. DSGVO, Art. 6 para. 1 lit. f. DSGVO. The processing affects customers and business partners. The purpose and interest in processing lies in administration, financial accounting, office organization, data archiving, that is, tasks that serve to maintain our business, perform our duties and provide our services.
We disclose or transmit data to the financial administration, consultants, such as tax accountants or auditors, and other fee agents and payment service providers. We also store information about business partners based on our business interests, e.g. for later contact. We generally store this majority of company-related data permanently.
Due to legal regulations, the website Steuerberater Dr. Stefan Königer contains information that enables a fast electronic contact with our company and direct communication with us, which also includes a general address of the so-called electronic mail (e-mail address).
When contacting us (for example, by e-mail, telephone, contact form, live chat or via social media), the personal data transmitted to the person concerned for processing the contact request and their processing gem. Art. 6 para. 1 lit. b) DSGVO processed. There is no disclosure of this personal data to third parties. We delete the requests, if they are no longer required. We check the necessity every two years; furthermore the statutory archiving obligations apply.
Comments and posts
If users leave comments or other contributions, their IP addresses may be based on our legitimate interests within the meaning of Art. 6 para. 1 lit. f. DSGVO be stored. This is for our security, if someone leaves behind in comments and posts illegal content.
Furthermore, we reserve the right, in accordance with our legitimate interests. Art. 6 para. 1 lit. f. DSGVO to process the information of users for the purpose of spam detection.
Use of Google (Universal) Analytics for web analytics
Based on our legitimate interests (ie interest in the analysis, optimization and economic operation of our online offer within the meaning of Art. 6 (1) lit. DSGVO), we use Google Analytics, a web analysis service provided by Google Inc. (www.google.com). Google (Universal) Analytics uses methods that allow you to analyze the use of the website, such as „cookies“, text files that are stored on your computer.
The generated information about your use of this website i.d.R. transferred to a Google server in the US and stored there. By activating IP anonymisation on this website, the IP address will be shortened prior to transmission within the member states of the European Union or in other contracting states of the Agreement on the European Economic Area. Only in exceptional cases will the full IP address be sent to a Google server in the US and shortened there.
Google will use the information collected on our behalf to evaluate the use of our online offer by users, to compile reports on the activities within this online offering and to provide us with further services related to the use of this online offer and the internet usage. In this case, pseudonymous usage profiles of the users can be created from the processed data.
The anonymized IP address provided by Google Analytics within the scope of Google Analytics will not be merged with other data provided by Google. Google is certified under the Privacy Shield Agreement, which provides a guarantee to comply with European privacy legislation (https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI&status=Active).
Users can prevent the storage of cookies by setting their browser software accordingly; Users may also prevent the collection by Google of the data generated by the cookie and related to its use of the online offer and the processing of such data by Google by downloading and installing the browser plug-in available at the following link: http://tools.google.com/dlpage/gaoptout?hl=en.
Online presence in social media
We maintain online presence within social networks and platforms in order to communicate with customers, prospects and users active there and to inform them about our services. When calling the respective networks and platforms, the terms and conditions and the data processing guidelines apply to their respective operators.
Integration of services and contents of third parties
Based on our legitimate interests (ie interest in the analysis, optimization and economic operation of our online offer within the meaning of Art. 6 (1) lit. DSGVO), we make use of content or services offered by third-party providers in order to provide their content and services Services, such as Include videos or fonts (collectively referred to as „content“).
This always presupposes that the third-party providers of this content perceive the IP address of the users, since they could not send the content to their browser without the IP address. The IP address is therefore required for the presentation of this content. We endeavor to use only content whose respective providers use the IP address solely for the delivery of the content. Third parties may also use so-called pixel tags (invisible graphics, also referred to as „web beacons“) for statistical or marketing purposes. The „pixel tags“ can be used to evaluate information such as visitor traffic on the pages of this website. The pseudonymous information may also be stored in cookies on the user’s device and may include, but is not limited to, technical information about the browser and operating system, referring web pages, visit time, and other information regarding the use of our online offer.
On some of our websites, we embed YouTube videos. The corresponding plug-ins are operated by YouTube, LLC, 901 Cherry Ave., San Bruno, CA 94066, USA. When you access a page from our website containing embedded videos or images from a YouTube channel, no personal information is transmitted, with the exception of the IP address. In the case of YouTube, the IP address will be transmitted to Google Inc., 600 Amphitheater Parkway, Mountain View, CA 94043, USA („Google“). When you visit a page with the YouTube plug-in, it will connect to YouTube’s servers. It tells YouTube which pages you visit. If you’re logged in to your YouTube account, YouTube can personalize your browsing behavior. This can be prevented by logging out of your YouTube account beforehand.
Anyone who has disabled the storage of cookies for the Google Ad program will not have to expect any such cookies when watching YouTube videos. However, YouTube also stores non-personal usage information in other cookies. If you want to prevent this, you must block the storage of cookies in the browser.
Using Script Libraries (Google Webfonts)
In order to present our content in a correct and graphically appealing way across our browsers, we may use script libraries and font libraries on this website, such as: Google Webfonts (https://www.google.com/webfonts/). Google web fonts are transferred to the cache of your browser to prevent multiple loading. If the browser does not support Google Web fonts or prohibits access, content will be displayed in a standard font.
The call of script libraries or font libraries automatically triggers a connection to the operator of the library. It is theoretically possible – but currently also unclear whether and if so for what purposes – that operators of such libraries collect data.
Update / delete your personal information
You have the possibility at any time to review, change or delete the personal data provided to us by sending us an e-mail to the e-mail address info[at]german-inheritance-tax.com. If you are a member of us, you can also exclude the receipt of further information for the future there.
Likewise, you have the right to withdraw your consent at any time with effect for the future at any time.
The deletion of stored personal data occurs when you revoke your consent to storage.
The controller shall process and store the personal data of the data subject only for the period necessary to achieve the purpose of the storage or, as the case may be, by the European directives or regulations or by any other legislator in laws or regulations which the controller was provided for.
If the storage purpose is omitted or if a storage period prescribed by the European directives and regulations or any other relevant legislator expires, the personal data will be routinely blocked or deleted in accordance with the statutory provisions.