This Privacy Policy provides information about the processing of personal data on the law firm's website of: Tax consultant Dipl.-Kfm. Knut Lingott.

Person responsible:
Tax consultant Dipl.-Kfm. Knut Lingott
Wielandstraße 30, 10629 Berlin
T  +49 (0)30 887786 – 0
F  +49 (0)30 887786 – 77

M info@lingott.de
Data protection representative's contact details:
Sabine Weber-Bergmann, Tax consultant assistant

The firm's data protection representative is available under the above adress and datenschutz@lingott.de. erreichbar.

2.1 WE PROCESS THE FOLLOWING PERSONAL DATA IN THE OFFICE:

• First and last name, salutation, title if applicable
• Postal address(es)
• Phone number(s)
• fax number(s) if applicable
• Email address(es)
• information required for the appropriate execution of the mandate

We process personal data for the purposes of

• Execution and processing of the client relationship including the correspondence,
• Fulfill our contractual and legal obligations as tax consultants and
• Processing in the context of mutual claims from the tax consultancy contract (e.g. invoicing, performance entitlements and remuneration as also liability claims, etc.).

The legal basis for data processing in our tax consultancy is

• Art. 6 para. 1 subparagraph 1 letter b GDPR to fulfill the mandate contract,
• Art. 6 Abs. 1 Unterabsatz 1 Buchstabe c DSGVO zur Erfüllung der gesetzlichen Pflichten, denen wir als Steuerberater unterliegen,
• Art. 6 para. 1 subparagraph 1 letter f GDPR, insofar as the data processing is necessary to safeguard our legitimate interests or those of a third party; In particular, the continuous business relationship with our clients is in our legitimate interest,
• Art. 6 para. 1 subparagraph 1 letter a GDPR, insofar as you have given us your consent to the processing of your personal data for specific purposes.

The transfer of personal data to third parties only takes place on your behalf and with your consent. We pass on personal data to the following recipients as part of the mandate relationship:

• Tax authorities and courts
• Social security agencies
• Bundesanzeiger Verlag GmbH
• Banks, credit institutions, insurance companies and professional associations
• Processors (e.g. data centers, IT service providers, print service providers, waste disposal companies, etc.) whose services we only use insofar as they, as the person involved, are committed to safeguarding our professional secrecy. Section 203 (3) of the German Criminal Code
• depending on the order to other recipients, which we will coordinate with you

A data transfer to third countries (countries outside the European Economic Area - EEA) only takes place if this is necessary for the execution of the mandate contract (e.g. payment orders) or if you have given us your consent or if this is otherwise legally permissible. In this case, we take measures to ensure the protection of your data, for example through contractual regulations. We only transmit to recipients who ensure the protection of your data in accordance with the provisions of the GDPR for transmission to third countries (Art. 44 to 49 GDPR).

Personal data will be transmitted to third parties, if

• acc. to Art. 6 Abs. 1 Satz 1 Buchst. a) DSGVO, the person concerned expressly consented to it,
• the transfer acc. to Art. 6 Abs. 1 Satz 1 Buchst. f) DSGVO is required to assert, exercise or defend legal claims and there is no reason to assume that the data subject has an predominant worthily protected interest in not transferring their data,
• for the transfer of data according to Art. 6 Abs. 1 Satz 1 Buchst. c) DSGVO a legal obligation exists and/or
• this is required by Art. 6 Abs. 1 Satz 1 Buchst. b) DSGVO to fulfill a contractual relationship with the data subject.

In other cases, personal data will not be transferred to third parties.

We store the personal data for the duration of the statutory retention periods. As a rule, this is 10 years plus a waiting period of a further 4 years in order to record cases of a possible suspension of the process. After 14 years, we will check whether there are reasons for further storage.

As far as your personal data are processed during the visit of our website, you have the following rights as "data subject" within the meaning of the DSGVO:

• Right to information according to Art. 15 GDPR
• Right to correction according to Art. 16 GDPR
• Right to deletion ("to be forgotten") according to Art. 17 GDPR
• Right to restriction of processing according to Art. 18 GDPR
• Right to transfer your data in a structured, common and machine-readable format in accordance with Art. 20 GDPR

Insofar as we process your personal data for certain purposes on the basis of your consent, you have the right to withdraw your consent at any time in accordance with Art. 7 Para. 3 GDPR. After receiving your revocation, we will stop processing data for the purposes for which you have given us your consent. The legality of the processing prior to receipt of your revocation remains unaffected.

You can ask us for information about whether personal data is processed by us. No right of access exists if the granting of the coveted information would violate the duty of confidentiality acc. to § 57 StBerG or the information for other reasons, in particular because of a predominant legitimate interest of a third party, must be kept secret. Deviating from this, there may be an obligation to provide the information if your interests outweigh the interests of secrecy, in particular taking into account any imminent damage. The right of access is also excluded if the data is stored only because it may not be deleted due to statutory or statutory retention periods or serve exclusively for data protection or data protection control, if the disclosure would require a disproportionate effort and processing for other purposes is excluded by appropriate technical and organizational measures. If in your case the right to information is not excluded and your personal data are processed by us, you can ask us for information about the following information:

• processing purposes,
• categories of your processed personal data,
• recipients or categories of recipients to whom your personal information is disclosed, especially to recipients in third countries,
• if possible, the planned duration for which your personal data will be stored or, if this is not possible, the criteria for determining the retention period,
• the right to rectify or delete or restrict the processing of your personal data or a right to object to such processing,
• the existence of a right of appeal for data protection at a supervisory authority,
• if the personal data has not been collected from you as the data subject, the information available about the data's origin,
• possibly about the existence of automated decision-making, including profiling and meaningful information about thelogic involved as well as the consequences and intended effects of automated decision-making,
• possibly, in the case of transmission to recipients in third countries, if there is no EU Commission decision on the adequacy of the protection level acc. to Art. 45 Abs. 3 DSGVO, about information on which suitable guarantees acc. to Art. 46 Abs. 2 DSGVO are intended for the protection of personal data.

If you discover that we have inaccurate personal data about you, you may require us to promptly correct these incorrect information. In case of incomplete personal data concerning you, you can request the completion.

They are entitled to be deleted ("right to be forgotten"), unless the processing is necessary for the exercise of the right to freedom of expression, the right to information or to fulfill a legal obligation or to perform a task of public interest and one of the following reasons applys:

• The personal data are no longer necessary for the purposes for which they were processed.
• The justification for processing was only your consent, which you have revoked.
• You have filed an objection to the processing of your personal data which we have made public.
• You have filed an objection to the processing of personal data not disclosed from us and there are no legitimate reasons for the processing.
• Your personal data was processed unlawfully.
• The deletion of personal data is required to fulfill a legal obligation to which we are subject.

There is no claim for deletion if, in the case of legitimate non-automated data processing, the deletion is not possible or only possible with disproportionately high outlay due to the special nature of the storage and your interest in deletion is low. In this case, the deletion is replaced by the restriction of processing.

5.4 PROCESSING RESTRICTIONS

You may require us to restrict processing if any of the following reasons applies:

• You deny the accuracy of your personal information. The restriction may be required in this case for the duration that allows us to verify the accuracy of the data.
• The processing is unlawful and you require instead of deletion the restriction of the use of your personal data.
• Your personal information will no longer be needed by us for the purposes of processing that you may need to assert, exercise or defend your rights.
• You have filed an objection acc. to Art. 21 Abs. 1 DSGVO. The limitation of processing may be required as long as it is not certain that our legitimate reasons outweigh your reasons.

Restriction of processing means that the personal data are processed only with your consent or to assert, exercise or defend legal claims or to protect the rights of another natural or legal person or for reasons of important public interest. Before we lift the restriction, we have the duty to inform you.

You have the right of data transferability if the processing is based on your consent (Art. 6 Abs. 1 Satz 1 Buchst. a) or Art. 9 Abs. 2 Buchst. a) DSGVO) or on a contract to which you are a party and the processing is done using automated procedures. The right to data transferability in this case includes the following rights, provided that this does not affect the rights and freedoms of others: You may require us to receive the personal information you provide us in a structured, common and machine-readable format. You have the right to transfer this data to another person without hindrance on our part. If technically feasible, you may require us to transfer your personal information directly to another person in charge.

Insofar as the processing is based on Art. 6 Abs. 1 Satz 1 Buchst. e) DSGVO (exercise of a task of public interest or in the exercise of official authority) or on Art. 6 Abs. 1 Satz 1 Buchst. f) DSGVO (legitimate interest of the person responsible or a third party), you have the right, at any time, to object the processing of personal data concerning you for reasons of your particular situation. This also applies to a profiling based on Art. 6 Abs. 1 Satz 1 Buchst. e) or Buchst. f) DSGVO. After exercising your right to object, we will no longer process your personal information unless we can demonstrate compelling legitimate grounds for processing that outweigh your interests, rights and freedoms, or the processing is for the purposes of asserting, exercising or defending legal claims.

You may at any time object the processing of the personal data relating to you for direct marketing purposes. This also applies to a profiling associated with such direct marketing. After exercising this right of objection, we will no longer use the personal data concerned for direct marketing purposes.

You have the option of informally notifying us about the objection by phone, e-mail, fax or to our postal address listed at the beginning of this privacy policy.

You have the right to revoke your consent at any time with effect for the future. The revocation of consent can be communicated informal by phone, by e-mail, by fax or to our postal address. The revocation does not affect the lawfulness of the data processing which has taken place on the basis of consent before the receipt of the revocation. Upon the receipt of the revocation, the data processing, which was based solely on your consent, is set.

If you believe that the processing of your personal information is unlawful, you may lodge a complaint to a data protection supervisory authority that has jurisdiction over your place of residence or employment or the location of the alleged breach.

The following supervisory authority is responsible for data protection at the headquarters of our law firm:
Berliner Beauftragte für Datenschutz und Informationsfreiheit
Friedrichstr. 219, 10969 Berlin
Email mailbox@datenschutz-berlin.de
Telefon + 49 30 13889-0
Telefax + 49 30 2155050

In order to protect your rights, we have taken technical and organizational measures and also ensured that the rules on the data protection of external service providers are taken into account. Your data may be processed only to the extent permitted by specific laws or your consent.

When you access our web pages, web server logbooks are created, which are stored for a period of approx. 2-3 months for statistical purposes (for example the number of accesses) and for error tracking. Your IP address, the time of access to the Internet site and the Internet pages accessed are stored. If a longer storage time is required for statistical reasons, this is done anonymously. Further evaluations of the data are not made without your consent. If you request information or ask for contact, enter the necessary personal data voluntarily. If you call up pages and files within this offer and are requested to enter personal data, please note that this data transmission over the Internet is unsecured and that the data can be acknowledged or corrupted by unauthorized persons. We do not pass on any personal data to third parties.

Cookies are small amounts of data stored by the operator of a web page on your computer. Temporary cookies are automatically deleted when the browser is closed. They only contain an identification number (session ID), which allows the server to assign the successive requests of the browser to the same user. Temporary cookies are used by many servers; they do not pose a security risk. The situation is different with persistent cookies, which can also be read by other servers. Our homepage only uses temporary cookies in the public area. We do not use temporary or permanent cookies. We also do not use Java applets or Active-X-Controls.

If you send us an e-mail, we will use your mail address only for correspondence with you; Of course, there is no transfer to third parties. If you want to send us sensitive information by e-mail, you should encrypt them. Please note that data transmission over the Internet is currently essentially unsecured. It is not excluded that data transmitted by unauthorized persons may be acknowledged and possibly even corrupted.

Unser Online-Angebot enthält Links zu anderen Websites. Wir haben keinen Einfluss darauf, dass deren Betreiber die Datenschutzbestimmungen einhalten. Steuerberater Dipl.-Kfm. Knut Lingott ist als Anbieter für eigene Inhalte nach den allgemeinen Gesetzen verantwortlich. Von diesen eigenen Inhalten sind u.U. „Links“ auf die von anderen Anbieter bereitgehaltenen Inhalte zu unterscheiden. Für fremde Inhalte, die über Links zur Nutzung bereitgestellt werden und besonders gekennzeichnet sind, übernehmen wir keine Verantwortung und machen uns deren Inhalt nicht zu Eigen. Externe Links, die Sie auf Internet-Seiten anderer Anbieter verlinken, werden farblich hervorgehoben und die URL (Internet-Adresse der externen Seite), auf die der Link führt, wird in der Statuszeile angezeigt. Für illegale, fehlerhafte oder unvollständige Inhalte sowie für Schäden, die durch die Nutzung oder Nichtnutzung der Informationen entstehen, haftet allein der Anbieter der Web-Seite, auf die verwiesen wurde. Für fremde Hinweise ist die Redaktion nur dann verantwortlich, wenn sie von ihnen, d.h. auch von einem eventuellen rechtswidrigen bzw. strafbaren Inhalt, positive Kenntnis hat, und es technisch möglich und zumutbar ist, deren Nutzung zu verhindern.