Data protection information

1. this data protection information applies to data processing by:

Responsible persons:

Lawyers MINOGGIO Wirtschafts- und Steuerstrafrecht Part mbB, AG Essen, PR XXX, Königsstraße 60, 48143 Münster, T +49 251 133226 0, F +49 251 133226 11, mail@minoggio.de

The company data protection officer of the law firm is Thomas Westermann, Am Pulverschoppen 17, 59071 Hamm, westermann@minoggio.de , T +49 2381 920760, F +49 2381 920765

Grezesch & Bachmann Fachanwälte für Steuerrecht Partnerschaft mbB, Wachtstraße 24 (Baumwollbörse), 28195 Bremen, T +49 421 330 70 – 0, F +49 421 330 70 – 70, info@steuer-strafrecht.de

2. collection and storage of personal data and the nature and purpose of their use

a) When visiting the website

When you visit our website, the browser used on your device automatically sends information to the server of our website.
This information is temporarily stored in a so-called log file.
The following information is collected without any action on your part and stored until it is automatically deleted:

• IP address of the requesting computer,
• Date and time of access,
• Name and URL of the retrieved file,
• Website from which access is made (referrer URL),
• the browser used and, if applicable, the operating system of your computer and the name of your access provider.

We process the aforementioned data for the following purposes:

• Ensuring a smooth connection to the website,
• To ensure a comfortable use of our website,
• Evaluation of system security and stability and
• for other administrative purposes.

The legal basis for data processing is Art. 6 para.
1 sentence 1 lit.
f GDPR.
Our legitimate interest follows from the purposes for data collection listed above.
Under no circumstances do we use the data collected for the purpose of drawing conclusions about your person.

We also use cookies and analysis services when you visit our website.
You can find more detailed explanations on this under Sect.
4 and 5 of this privacy policy.

b) When using our contact form

For questions of any kind, we offer you the opportunity to contact us via a form provided on the website.
It is necessary to provide a valid e-mail address so that we know who sent the request and can answer it.
Further information can be provided voluntarily.
Data processing for the purpose of contacting us is carried out in accordance with Art. 6 para.
1 sentence 1 lit.
a GDPR on the basis of your voluntarily given consent.
The personal data collected by us for the use of the contact form will be automatically deleted after your inquiry has been dealt with.

3. disclosure of data

Your personal data will not be transferred to third parties for purposes other than those listed below.
We only pass on your personal data to third parties if:

• You have given your consent in accordance with Art. 6 para.
  1 sentence 1 lit.
  a GDPR have given your express consent to this,
• the disclosure pursuant to Art. 6 para.
  1 sentence 1 lit.
  f GDPR is necessary for the establishment, exercise or defense of legal claims and there is no reason to assume that you have an overriding legitimate interest in the non-disclosure of your data,
• in the event that the disclosure pursuant to Art. 6 para.
  1 sentence 1 lit.
  c GDPR there is a legal obligation, and
• this is legally permissible and in accordance with Art. 6 para.
  1 p. 1 lit.
  B GDPR for the processing of contractual relationships with you.

4. cookies

We use cookies on our website.
These are small files that your browser automatically creates and that are stored on your end device (laptop, tablet, smartphone, etc.) when you visit our website.
Cookies do not cause any damage to your end device and do not contain any viruses, Trojans or other malware.
Information is stored in the cookie that results in each case in connection with the specific end device used.
However, this does not mean that we gain direct knowledge of your identity.

On the one hand, the use of cookies serves to make the use of our website more pleasant for you.
For example, we use so-called session cookies to recognize that you have already visited individual pages of our website.
These are automatically deleted after you leave our site.

In addition, we also use temporary cookies to optimize user-friendliness, which are stored on your end device for a specified period of time.
If you visit our site again to use our services, it is automatically recognized that you have already visited us and which entries and settings you have made so that you do not have to enter them again.

On the other hand, we use cookies to statistically record the use of our website and to evaluate it for the purpose of optimizing our offer for you (see section 5).
These cookies enable us to automatically recognize that you have already visited our website when you visit it again.
These cookies are automatically deleted after a defined period of time.

The data processed by cookies are necessary for the purposes mentioned to protect our legitimate interests and those of third parties in accordance with Art. 6 para.
1 sentence 1 lit.
f GDPR required.
Most browsers accept cookies automatically.
However, you can configure your browser so that no cookies are stored on your computer or a message always appears before a new cookie is created.
However, completely deactivating cookies may mean that you cannot use all the functions of our website.

5. analysis tools

a) Tracking tools

The tracking measures listed below and used by us are carried out on the basis of Art. 6 para.
1 sentence 1 lit.
f GDPR are carried out.
With the tracking measures used, we want to ensure a needs-based design and the continuous optimization of our website.

On the other hand, we use the tracking measures to statistically record the use of our website and to evaluate it for the purpose of optimizing our offer for you.
These interests are to be regarded as legitimate within the meaning of the aforementioned provision.
The respective data processing purposes and data categories can be found in the corresponding tracking tools.

b) Google Analytics

For the purpose of demand-oriented design and continuous optimization of our pages, we use Google Analytics, a web analysis service of Google Inc.
(https://www.google.de/intl/de/about/) (1600 Amphitheatre Parkway, Mountain View, CA 94043, USA; hereinafter referred to as “Google”).
In this context, pseudonymized user profiles are created and cookies (see section 4) are used.

The information generated by the cookie about your use of this website such as

• Browser type/version,
• operating system used,
• Referrer URL (the previously visited page),
• Host name of the accessing computer (IP address),
• Time of the server request,

are transmitted to a Google server in the USA and stored there.
The information is used to evaluate the use of the website, to compile reports on website activity and to provide other services relating to website activity and internet usage for the purposes of market research and the needs-based design of this website.

This information may also be transferred to third parties if this is required by law or if third parties process this data on our behalf.
Under no circumstances will your IP address be merged with other Google data.
The IP addresses are anonymized so that they cannot be assigned (IP masking).

You may refuse the use of cookies by selecting the appropriate settings on your browser, however please note that if you do this you may not be able to use the full functionality of this website.

You can also prevent the collection of data generated by the cookie and related to your use of the website (including your IP address) and the processing of this data by Google by downloading and installing a browser add-on (https:// tools.google.com/dlpage/gaoptout?hl=en).

As an alternative to the browser add-on, especially for browsers on mobile devices, you can also prevent Google Analytics from collecting data by clicking on the following link: [ga_optout].
An opt-out cookie will be set to prevent the future collection of your data when you visit this website.
The opt-out cookie is only valid in this browser and only for our website and is stored on your device.

If you delete the cookies in this browser, you must set the opt-out cookie again.
Further information on data protection in connection with Google Analytics can be found in the Google Analytics help section (https://support.google.com/analytics/answer/6004245?hl=de).

c) Matomo

We use the open source software Matomo to analyze and statistically evaluate the use of the website.
Cookies are used for this purpose (see section 4).
The information generated by the cookie about the use of the website is transmitted to our servers and summarized in pseudonymous user profiles.
The information is used to evaluate the use of the website and to enable a needs-based design of our website.
The information is not passed on to third parties.

Under no circumstances is the IP address associated with other data relating to the user.
The IP addresses are anonymized so that an assignment is not possible (IP masking).
Your visit to this website is currently recorded by Matomo Web Analytics.
Click here (https://matamo.org/docs/privacy/) so that your visit is no longer recorded.

6. social media plug-ins

We use on our website on the basis of Art. 6 para.
1 sentence 1 lit.
f GDPR, we use social plug-ins from the social networks Facebook, Twitter and Instagram to make our law firm better known.
The underlying advertising purpose is to be regarded as a legitimate interest within the meaning of the GDPR.
Responsibility for data protection-compliant operation must be guaranteed by their respective providers.
We integrate these plug-ins using the so-called two-click method to protect visitors to our website in the best possible way.

a) LinkedIn

You will find plugins from the social network LinkedIn or LinkedIn Corporation, 2029 Stierlin Court, Mountain View, CA 94043, USA (hereinafter referred to as “LinkedIn”) on our website.
You can recognize the LinkedIn plugins by the corresponding logo or the “Recommend” button.
Please note that the plugin establishes a connection between your internet browser and the LinkedIn server when you visit our website.

LinkedIn is thus informed that our website has been visited with your IP address.
If you click on the LinkedIn “Recommend button” and are logged into your LinkedIn account at the same time, you have the option of linking content from our website to your LinkedIn profile page.
In doing so, you enable LinkedIn to associate your visit to our website with you or your user account.
You should be aware that we have no knowledge of the content of the data transmitted or its use by LinkedIn.

Further details on the collection of data and your legal options as well as setting options can be found at LinkedIn.
These are made available to you at http://www.linkedin.com/static?key=privacy_policy&trk=hb_ft_priv.

7. rights of data subjects

You have the right:

• to request information about your personal data processed by us in accordance with Art. 15 GDPR.
  In particular, you can request information about the processing purposes, the category of personal data, the categories of recipients to whom your data has been or will be disclosed, the planned storage period, the existence of a right to rectification, erasure, restriction of processing or objection, the existence of a right to lodge a complaint, the origin of your data if it was not collected by us, and the existence of automated decision-making including profiling and, if applicable, meaningful information about its details;
• in accordance with Art. 16 GDPR, to immediately request the correction of incorrect or incomplete personal data stored by us;
• in accordance with Art. 17 GDPR, to demand the deletion of your personal data stored by us, unless the processing is necessary to exercise the right to freedom of expression and information, to fulfill a legal obligation, for reasons of public interest or to assert, exercise or defend legal claims;
• in accordance with Art. 18 GDPR, to demand the restriction of the processing of your personal data if the accuracy of the data is disputed by you, the processing is unlawful but you refuse to delete it and we no longer need the data, but you need it to assert, exercise or defend legal claims or you have lodged an objection to the processing in accordance with Art. 21 GDPR;
• in accordance with Art. 20 GDPR, to receive your personal data that you have provided to us in a structured, commonly used and machine-readable format or to request that it be transmitted to another controller
• in accordance with Art. 7 para.
  3 GDPR, you have the right to withdraw your consent at any time.
  The consequence of this is that we may no longer continue the data processing that was based on this consent in the future and
• to lodge a complaint with a supervisory authority pursuant to Art. 77 GDPR.
  As a rule, you can contact the supervisory authority at your usual place of residence or workplace or at the registered office of our law firm.

8. right of objection

If your personal data is processed on the basis of legitimate interests pursuant to Art. 6 para.
1 sentence 1 lit.
f GDPR, you have the right to object to the processing of your personal data in accordance with Art. 21 GDPR, provided that there are reasons for this arising from your particular situation or the objection is directed against direct advertising.
In the latter case, you have a general right to object, which will be implemented by us without specifying a particular situation.

If you wish to exercise your right of revocation or objection, simply send an e-mail to the data protection officer.

9. data security

We use the widespread SSL (Secure Socket Layer) method in conjunction with the highest level of encryption supported by your browser when you visit our website.
As a rule, this is 256-bit encryption.
If your browser does not support 256-bit encryption, we use 128-bit v3 technology instead.
You can tell whether an individual page of our website is transmitted in encrypted form by the closed display of the key or lock symbol in the lower status bar of your browser.

We also use suitable technical and organizational security measures to protect your data against accidental or intentional manipulation, partial or complete loss, destruction or unauthorized access by third parties.
Our security measures are continuously improved in line with technological developments.

10. topicality and amendment of this privacy policy

This privacy policy is currently valid and was last updated in May 2018.
It may become necessary to amend this privacy policy as a result of the further development of our website and offers on it or due to changes in legal or official requirements.
You can access and print out the current privacy policy at any time on the website below the legal notice.