Source: https://www.breschan.com/datenschutzerklaerung
Timestamp: 2019-12-16 01:22:18
Document Index: 273550874

Matched Legal Cases: ['§2', '§2', '§ 3', 'Art. 6', 'Art 6', 'Art. 6', 'Art. 9']

Datenschutzerklärung - Breschan & Partner
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Diese Erklärung beschreibt, wie die Breschan & Partner Wirtschaftsprüfungs- und Steuerberatungs-GmbH, Breschan & Petritz Wirtschaftsprüfungs- und Steuerberatungs-GmbH („wir“) Ihre personenbezogene Daten verarbeiten. Die Erklärung richtet sich an unsere bestehenden und ehemaligen Klienten, Interessenten und potentielle zukünftige Klienten, sowie ihre jeweiligen Gesellschafter, Organe und sonstigen Mitarbeiter.
zur Stärkung der bestehenden Klientenbeziehung bzw. zum Aufbau einer neuen Klientenbeziehungen oder dem Herantreten an Interessenten, einschließlich der Information über aktuelle Rechtsentwicklungen und unser Dienstleistungsangebot(Marketing);
für unsere Leistungen als Steuerberater
b) für unsere Leistungen als Wirtschaftsprüfer
zur Beratung und Hilfeleistung auf dem Gebiet der Rechnungslegung und des Bilanzwesens und zum Abschluss unternehmerischer Bücher,,
zur Sanierungsberatung, insbesondere zur Erstellung von Sanierungsgutachten, zur Organisation von Sanierungsplänen, zur Prüfung von Sanierungsplänen und zur begleitenden Kontrolle bei der Durchführung von Sanierungsplänen
zur Tätigkeit als Mediator,
DSGVO - Die Datenschutzgrund­verordnung
Soweit wir Ihre personenbezogenen Daten bei Ihnen selbst erheben, ist die Berea
Klienten, soweit es sich um Daten der Gesellschafter, Organe und sonstigen Mitarbeiter des jeweiligen Klienten handelt
Kooperationspartner und für uns tätige Rechtsvertreter
- Gläubiger des Dienstnehmers sowie sonstige an der allenfalls damit verbundenen Rechtsverfolgung Beteiligte, auch bei freiwilligen Gehaltsabtretungen für fällige Forderungen
- Organe der betrieblichen und gesetzlichen Interessensvertretung
zusätzlich im Bereich der Finanz- und Geschäftsbuchhaltung für Klienten:- Inkassounternehmen zur Schuldeneintreibung,
Sie sind unter anderem berechtigt (i) zu überprüfen, ob und welche personenbezogenen Daten wir über Sie verarbeiten und Kopien dieser Daten zu erhalten, (ii) die Berichtigung, Ergänzung, oder Löschung Ihrer personenbezogenen Daten zu verlangen, soweit diese falsch sind oder nicht rechtskonform verarbeitet werden, (iii) von uns zu verlangen, die Verarbeitung Ihrerpersonenbezogenen Daten einzuschränken, (iv) unter bestimmten Umständen der Verarbeitung Ihrer personenbezogenen Daten zu widersprechen oder die für die Verarbeitung zuvor gegebene Einwilligung zu widerrufen, wobei ein Widerruf die Rechtsmäßigkeit der vor dem Widerruf erfolgten Verarbeitung nicht berührt, (v) Datenübertragbarkeit zu verlangen, soweit Sie unser Klient sind (vi) die Identität von Dritten, an welche Ihre personenbezogenen Daten übermittelt werden, zu kennen und (vii) bei der Datenschutzbehörde Beschwerde zu erheben.
Kardinalschütt 9
E-Mail: office@breschan.com﻿
E-Mail: office@breschan.com
Establishment, administration and implementation of the business relationship;
Reinforcement of the existing relationship with our clients respectively establishment of new relationships with clients or approaching interested persons including information about current legal developments and our service offer (marketing);
In case of an existing business relationship for internal organisation and damage management of the firm
and, if in each case, mandated by the client:
Realization of payroll accounting for the clients (including monthly payroll and salary accounting, monthly and yearly notification to the tax authority etc.);
Realization of financial and administrative accounting for the clients;
a) For our services as tax consultant
for the execution of consultant and representation duties regarding tax law and business activities;
for consulting and representing in contribution, insurance and performance matters concerning social insurance
for representing at administrative courts and administrative authorities and at state-approved churches and religious groups and at all other official institutions and
for other consulting activities as well for the acquisition of trustee relationships and the administration of property within the entitlement scope according to §2 WTBG 2017
as well as for any other task according to §2 WTBG 2017
b) For our services as tax auditor
for the independent execution of those trustee matters which require an explicit assurance of an independent auditor, in particular the audit of accounting, of closing of accounts, of cost accounting, of the calculation and the commercial performance of companies which are legally required and obligatory in case of a public or private order – connected with or without the issue of an official auditor’s opinion as well as
for the independent execution of other audits and agreed investigative activities;
for the cash-based accounting (commercial accounting) including payroll accounting as well as for cost accounting (calculation) including consulting regarding these matters,
for the consulting and support concerning financial accounting and financial statements and for the closing of commercial books,
for the realization of any consulting performances and activities in connection with the works cost accounting
for the consulting regarding establishment and organisation of an internal control system,
for consulting regarding rehabilitation measures, for the assessment of rehabilitation plans and for the accompanying control regarding the implementation of rehabilitation plans,
for the issue of expert opinions regarding accounting and balancing and concerning further matters which require, for an expert judgement, a comprehensive knowledge of accounting or industrial economics,
for the execution of those trustee matters which are addressed in other legal provisions stating the explicit obligation of the binding requirement of a tax auditor for their execution,
for the acquisition of trustee matters and for the administration of assets with the exemption of the administration of buildings,
for the consulting in questions regarding labour law and
for the work as a mediator
as well as for any other assigned task according to § 3 WTBG 2017.
Insofar as we collect personal data from the client directly, the provision of data, as a basic principle, happens on a voluntary basis. We can, however, not guarantee a comprehensive fulfilment of the client’s order if personal data is not provided.
If you are an interested person or a possible future client, we guarantee that your contact data is only processed subject to your agreement according to Art. 6/1 lit. a of the General Data Protection Regulation (GDPR) for the purpose of direct advertisement via electronic mail or phone contact.
If you are a client, we have to process your personal data in order to be able to fulfil the contract with you (Art 6/1 lit. b GDPR).
Besides, we process your personal data on the basis of our prevailing legitimate interest to be able to answer the purpose stated under 1) (Art. 6/1 lit. f GDPR) and on the legal basis of WTBG 2017 (Art. 9/2 lit. g GDPR).
If mandatory in order to be able to answer the purposes stated under 1), we will transmit your personal data to the following recipients:
IT service providers deployed by us as well as further service providers in connection with marketing activities,
Administrative authorities, courts and public corporations,
Public accountants for the purpose of auditing,
Insurances for the purpose of closing of an insurance contract regarding the performance or the occasion of an insurance case (e.g. general liability insurance)
Clients, insofar as the personal data concerns shareholders, bodies or further employees of the particular client,
Cooperation partners and lawyers deployed by us,
Further recipients assigned by the client (e.g. affiliated corporations of the client),
In addition, in the case of personal data of employees of our clients concerning payroll accounting:
- Creditors of the employee as well as other persons connected with a possible prosecution, also regarding voluntary assignment of salary for outstanding debts,
- Bodies of commercial and legal representation of interests, - Insurance companies within the framework of an existing group or single insurance as well as employee provision funds (German abbreviation: MVK),
- Bank institutions responsible for the payment to employees or third parties
- Company medical officers and retirement funds,
- Additional insured persons and In addition, regarding financial and commercial accounting for clients:
- Debt collection agencies for debt collection - Bank institutions by order of the client,
- Factoring companies, legal successors and leasing companies
Some of the recipients mentioned above may be located outside of Austria or process your personal data outside of Austria. It may be possible that the level of data protection in other countries does not comply with the elevated level of data protection in Austria. Therefore, we take measures to ensure that all recipients of your personal data provide an appropriate level of data protection. For that purpose, we, as an example, sign standard contract provisions (2010/87/EC and/or 2004/915/EC). These are available at request (see 6)).
Your personal data is basically stored until the termination of our business relation for which we required your personal data or until the legally provided end of the period of limitation and safekeeping; furthermore, in case of legal disputes, until the end of these lawsuits which require your personal data as proof.
5. Your rights in connection to personal data
Amongst others, you are entitled to (i) control if we process your personal data and in case we do which personal data is processed and to receive copies of these data, (ii) request the correction, completion or deletion of your personal data insofar as these are incorrect or not processed in the legally required way, (iii) request to limit the processing of your personal data, (iv) under certain conditions to object to the processing of your personal data and to withdraw the former agreement regarding the processing, whereas a withdrawal does not touch the legitimacy of the processing prior to the withdrawal, (v) request transmission of data, if you are our client, (vi) know the identity of any third-parties who are recipients of your personal data and (vii) to file a complaint at the data protection authority.
In case of any questions regarding this explanation or in case you want to file a motion, please contact us:
Telefon: +43 (0) 463 - 51 40 38 0
Mo - Do: 8:00 - 12.00 und
Finanzstrafrecht﻿
﻿Online Steuernews
Online Steuernews
﻿Data privacy statement
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