Josefsgasse 7, A – 1080 Wien
+43 1 22 88 700 office@tax-austria.at
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Data Protection Statement for Clients

Data Protection Statement for Clients

This statement describes how

Mag. Renate Otti
Steuerberater
Josefsgasse 7
1080 Wien
WT-Code: 212436
Österreich
Tel: +43 1 22 88 700
Email: office@tax-austria.at
(„we“) processes your personal data. The statement addresses our existing and
former clients, interested parties and potential future clients as well as their
respective shareholders, board members and other members of staff.

1. Purposes of data processing

We will process your personal data for the following purposes:

  • To establish, manage and execute the business relationship
  • To strengthen the existing relationship with the client or to build a new
    relationship with a client or to approach interested parties, including
    information on recent legal developments and the services we offer
    (marketing)
  • If we have already been engaged: for the purposes of our offices’
    internal organization and loss management

And insofar as accordingly engaged by the client:

  • To perform payroll accounting for clients (including monthly payroll
    accounting, monthly and yearly notifications to authorities, etc.)
  • To perform financial bookkeeping for clients
  • To perform consulting and representative activities in the field of tax law
    and business matters
  • To advise and represent regarding matters related to social insurance
    contributions, policies and services
  • To represent before administrative tribunals and administrative
    authorities as well as before legally recognized churches and religious
    communities regarding matters related to contributions, and before all other
    official institutions, and
  • To provide other consulting services as well as to assume fiduciary
    activities and to manage assets within the scope of entitlement under Section
    2 Austrian Public Accounting Professions Act 2017 (WTBG 2017)
  • As well as to perform any engagement pursuant to Section 2 WTBG
    2017
  • To independently perform those public accounting assignments that
    require assurance services by an independent auditor, particularly – whether
    statutory or based on any public or private engagement – the audit of the
    bookkeeping, the financial statements, the cost accounting, the calculation
    and the commercial conduct of companies, either including or not including
    the issuance of a formal auditor’s report, as well as
  • To independently perform other assurance engagements and agreedupon
    procedures
  • For the purposes of financial bookkeeping (administrative accounting),
    including payroll accounting, as well as cost accounting (calculation), including
    consulting services in these fields
  • To advise and support in financial reporting and financial statement
    accounting and in closing the books,
  • To perform any consulting services and activities in connection with
    corporate accounting
  • To advise on the implementation and organization of an internal control
    system
  • To advise on restructuring, in particular to prepare restructuring
    opinions, to organize recovery plans, to examine recovery plans and to
    provide support by monitoring the implementation of recovery plans
  • To advise and represent in foreign currency matters (excluding
    representation before ordinary courts of law),
  • To prepare expert opinions in the field of bookkeeping and financial
    statement accounting and in such fields where accounting or business
    knowledge is required to provide expert assessments
  • To perform those public accounting assignments that are referred to in
    other laws under the express provision that they are only valid when
    performed by public accountants
  • To assume fiduciary activities and to manage assets, excluding the
    management of buildings
  • To advise on methodological issues, and
  • To act as a mediator
  • As well as to perform any engagement pursuant to Section 3 WTBG
    2017.

Insofar as we collect your personal data directly from you, you generally provide your
data on a voluntary basis. However, we are unable to perform, or unable to fully
perform, our engagement if you do not provide us with your personal data.

2. Legal basis of processing

If you are an interested party or a potential future client, we will only process your
contact details for direct marketing purposes by sending you electronic mail or
contacting you via telephone if you have given your consent pursuant to Article 6 (1)
lit. a General Data Protection Regulation (GDPR).

If you are our client, we process your personal data because it is necessary for the
performance of the contract concluded with you (Article 6 (1) lit. b GDPR).

Apart from that, we process your personal data based on our overriding legitimate
interests to achieve the purposes stated under Item 1 (Article 6 (1) lit. f GDPR) and
on the legal basis of WTBG 2017 (Article 9 (2) lit. g GDPR).

3. Transfer of your personal data

Insofar as essential for the purposes stated under Item 1, we will transfer your
personal data to the following recipients:

  • IT service providers used by us as well as other service providers in
    connection with marketing activities
  • Administrative authorities, courts of law and public bodies
  • Public accountants for the purposes of auditing
  • Insurance companies upon conclusion of an insurance contract regarding the
    service or upon occurrence of the insured event (e.g. third party liability
    insurance)
  • Clients insofar the data concerned pertains to the shareholders, board
    members and other members of staff of the respective client
  • Cooperation partners and legal representatives acting for us
  • Other recipients determined by the client (e.g. group companies of the client)
  • Additionally in the case of personal data pertaining to our clients’ staff
    members in the field of payroll:

    • The staff member’s creditors as well as other persons involved in the
      corresponding prosecution, if any – also in case of voluntary
      assignments of remuneration for debts due
    • Board members of the corporate and legal representation of interests
    • Insurance companies in the context of an existing group or individual
      policy as well as staff provision funds
    • Banks responsible for payments to staff members or to third parties
    • Company physicians and pension funds
    • Co-insured parties, and
  • Additionally in the field of financial and administrative accounting for the client:
    • Collection agencies to recover debts
    • Banks on behalf of the client
    • Factoring companies, assignees and leasing companies.

Some of the recipients stated above may be located outside of Austria or may
process their personal data outside of Austria. The level of data protection in other
countries may not be the same as in Austria. We thus take measures to ensure that
all recipients offer an appropriate level of data protection. For example, we conclude
standard contractual clauses (2010/87/EC and/or 2004/915/EC) to this end. They are
available upon request (see Item 6).

4. Duration of storage

We generally store your personal data until the business relationship – in the course
of which we have collected your data – is terminated or until the applicable legal
limitation and retention periods have expired; beyond that until any legal disputes for
which the data are required as evidence have been brought to an end. Insofar as you
are a client, former client, interested party or potential future client, or a contact at
one of these parties, we store your personal data for marketing purposes until you
object or – if the marketing measure is taken based on your consent – until you have
withdrawn your consent.

5. Your rights in connection with personal data

Among others, you are entitled

  1. to verify if and which of your personal data we process, and receive a copy of these data,
  2. to request that your personal data are rectified, amended or erased insofar as they are processed inaccurately or not in conformity with the law,
  3. to request us to restrict the processing of your personal data,
  4. under certain circumstances to object to the processing of your personal
    data or to withdraw the consent to the processing previously given, whereby a
    withdrawal does not affect the lawfulness of the processing performed before the
    withdrawal,
  5. to request data portability insofar as you are our client,
  6. to know the identity of third parties to whom your personal data are transferred, and
  7. to lodge a complaint with the data protection authority.

6. Our contact details

Should you have any questions with regard to this statement, or should you wish you
to make a request, please do not hesitate to contact us under:
Mag. Renate Otti, Josefsgasse 7, 1080 Wien, Tel: +43 1 22 88 700,
Email: otti@tax-austria.at

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