Legal Information

Information according to Sec. 5 German Telemedia Act:

Provider:

MUTH & PARTNER
Wirtschaftprüfer Steuerberater Rechtsanwälte mbB

Auditors - Tax Consultants - Lawyers
36037 Fulda
Rangstraße 5
Phone: +49 (661) 9736-0
Fax: +49 (661) 9736-750
E-mail: info@muth-partner.de

Company domiciled in Fulda

Register Court Frankfurt am Main PR2245

VAT ID: DE 11 24 13 086

 

General terms and conditions:

Our general terms and conditions can be downloaded here: General terms and conditions (march 2017).

Information in accordance with the law regarding consumer dispute resolution:
We are not obliged or disposed to participate in arbitration for dispute resolution at a consumer arbitration board.

Registration:

MUTH & PARTNER mbB is registered with the Chamber of Public Accountants, Berlin:

Wirtschaftsprüferkammer
Rauchstraße 26
10787 Berlin
Phone: +49 (30) 726161-0
Fax: +49 (30) 726161-212
E-mail: admin@wpk.de
Internet: www.wpk.de

 

Chambers responsible for the accreditation of our accredited professionals:

The chamber relating to the concrete exercise of the profession is responsible for the respective accredited professional. All job titles were awarded in Germany.

 

Institution responsible for auditors accredited in Germany:

Wirtschaftsprüferkammer
Rauchstraße 26
10787 Berlin
Phone: +49 (30) 726161-0
Fax: +49 (30) 726161-212
E-mail: admin@wpk.de
Internet: www.wpk.de

 

Institution responsible for tax consultants accredited in Hesse:

Steuerberaterkammer Hessen
Gutleutstraße 175
60327 Frankfurt
Phone: +49 (69) 153002-0
Fax: +49 (69) 153002-60
E-mail: geschaefsstelle@stbk-hessen.de
Internet: www.stbk-hessen.de

 

Institution responsible for tax consultants accredited in Thuringia:

Steuerberaterkammer Thüringen
Karthäuserstraße 27 a
99084 Erfurt
Phone: +49 (361) 576820
Fax: +49 (361) 5769219
E-mail: info@stbk-thueringen.de
Internet: www.stbk-thueringen.de

 

Institution responsible for lawyers accredited in Hesse:

Rechtsanwaltskammer Kassel
Karthäuserstraße 5a
34117 Kassel
Phone: +49 (561) 120-21
Fax: +49 (561) 120-27
E-mail: rak@rechtsanwaltskammer-kassel.de
Internet: www.rechtsanwaltskammer-kassel.de

 

Institution responsible for lawyers accredited in Thuringia:

Rechtsanwaltskammer Thüringen
Bahnhofstraße 46
99084 Erfurt
Phone: +49 (361) 65488-0
Fax: +49 (361) 65488-20
E-mail: info@rak-thueringen.de
Internet: www.rak-thueringen.de

The auditors, tax consultants and lawyers (job titles awarded in Germany) of MUTH & PARTNER mbB are subject to the respective rules of professional conduct. The corresponding rules of conduct for accredited professionals accredited in Germany can be found on the internet presence of the respective chamber:

Chamber of auditors: www.wpk.de
Federal Chamber of Tax Consultants: www.bstbk.de
Federal Chamber of Lawyers: www.brak.de

MUTH & PARTNER mbB has concluded pecuniary damage liability insurance with HDI-Gerling Firmen und Privat Versicherung AG (www.hdi-gerling.de).

 

Disclaimer:

The author holds all rights in respect of this website and its contents. Users may download, use and forward individual files or contents if existing copyright notices are not removed; these may, however, not be commercially utilised in any form ‑ either individually or in combination ‑ without the agreement of the author. Liability is based on the relevant general laws; with regard to its level, liability is, however, restricted to foreseeable damage. We accept no liability for the existence and contents of hyperlinks to other websites.

 

Note on dispute resolution:

We do not participate in a dispute resolution procedure before a consumer arbitration board. However, the Act on Alternative Dispute Resolution in Consumer Matters requires that we inform you of a consumer mediation body responsible for you:

Allgemeine Verbraucherschlichtungsstelle des Zentrums für Schlichtung e.V.
Straßburger Str. 8
77694 Kehl
Internet: www.verbraucher-schlichter.de

The European Commission also provides a platform for online dispute resolution (OS): https://ec.europa.eu/consumers/odr

 

Last update: 18.04.2019

 

Responsible for the contents:

StB, WP Kurt Abert

 

Data protection notice

Mandatory Information according to Art. 12 ff. GDPR

 

Contact Details of the person responsible 

 

Name:                          Kammer

Surname:                     Ralf

 

Contact Details (business)

Company:                    Muth & Partner Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB

Address:                      Rangstraße 5, 36037 Fulda

Phone:                        0661 / 97 36 - 153                   

Email:                         ralf.kammer@muth-partner.de

 

 

Contact Details of the Data Protection Officer

 

Contact Details (business)

Company:                    Herr Dirk Strehlow, BerIsDa GmbH

Address:                      Justus-Liebig-Straße 4, 36093 Künzell

Phone:                        0661 / 29 69 80 90

Email:                         dirk.strehlow@berisda.de

 

 

Where do we obtain your personal data?

In principle, we collect your data directly from you as data subject. The processing of personal data provided by you is necessary to fulfil the contractual obligations arising from the contract concluded with us. Due to your duties to cooperate, it is unavoidable to provide the personal data requested by us; otherwise, we will not be able to fulfil our contractual obligations. Otherwise, legal, accounting and/or tax disadvantages for you can no longer be excluded.

Within the framework of pre-contractual measures (e.g. master data entry in the interested party process), the provision of your personal data is necessary. If you do not provide the requested data, a contract cannot be concluded.

In order to provide our services, it may be necessary to process personal data that we have received from other companies or other third parties, e.g. tax offices, your business partner or similar, for the respective purpose.

Furthermore, we may process personal data from publicly accessible sources, e.g. websites, which we use legitimately and only for the respective contractual purpose.

 

Purposes and legal bases of the processing

The personal data provided by you will be processed in accordance with the provisions of the General Data Protection Regulation (GDPR) and the Federal Data Protection Act (BDSG) in our business areas of auditing (including company valuation, business management consulting etc.), tax consulting (including payroll and financial accounting, preparation of annual financial statements and tax returns etc.), legal advice and enforcement (including legal proceedings, etc.) and notary services:

 

On the basis of a consent (according to Art. 6 para. 1 lit. a GDPR)

The purposes of processing personal data result from the granting of consent. Your consent can be revoked at any time with effect for the future. Consents granted before the validity of the GDPR (25 May 2018) can also be revoked. Processing that took place before the revocation remains unaffected by the revocation. Example: Sending a newsletter, release from professional secrecy to pass on the data you have provided to third parties (e.g. banks, insurance companies, shareholders, etc.) at your request.

 

For the fulfilment of contractual obligations (according to Art. 6 para. 1 lit. b GDPR)

The purposes of data processing result on the one hand from the introduction of pre-contractual measures, which precede a contractually regulated business relationship and on the other hand from the fulfilment of obligations from the contract concluded with you.

 

Due to legal requirements (according to Art. 6 para. 1 lit. c GDPR) or in the public interest (according to Art. 6 para. 1 lit. e GDPR)

The purposes of data processing result from legal requirements or are in the public interest (e.g. compliance with retention obligations, proof of compliance with the tax consultant's notification and information obligations).

 

Within the scope of the balancing of interests (according to Art. 6 para. 1 lit. f GDPR)

The purposes of the processing result from the protection of our legitimate interests or the legitimate interests of Muth & Co. GmbH Wirtschaftsprüfungsgesellschaft, Fulda. It may be necessary to process the data provided by you beyond the actual performance of the contract. This legitimate interest may be used to justify the further processing of the data you have provided, if your interests or fundamental rights and freedoms do not prevail. The legitimate interest may be in individual cases: Enforcement of legal claims, defense against liability claims, prevention of criminal offences, use of data by Muth & Co. GmbH Wirtschaftsprüfungsgesellschaft, Fulda for its activities, promotional purposes (such as sending a newsletter, invitations to events or similar promotional purposes).

 

Who receives your personal data?

Within our company, those areas receive access to the personal data provided by you, which are necessary for the fulfilment of contractual and legal obligations and which are entitled to process this data.

In fulfilment of the contract concluded with you, only those bodies that require the data you have provided for legal reasons, e.g. tax authorities, social insurance carriers, competent authorities and courts, will receive it.

As a party to professional secrecy, we are obliged to observe and implement professional discretion. Other recipients will only receive the data provided by you at your request if you release us from professional confidentiality or if this results from the contractual relationship.

Within the scope of our services, we commission processors and contractors who contribute to the fulfilment of contractual obligations, e.g. computer center service providers (DateV eG), EDP partners, document shredding companies, etc., to perform the services. We contractually oblige these processors and contractors to observe professional confidentiality and to comply with the requirements of the GDPR and the BDSG.

 

Will the data you provide be transferred to third countries or international organizations?

Under no circumstances will the data you provide be transferred to a third country or an international organization. Should you wish to transfer the data you have provided to a third country or an international organization in individual cases, we will only do so after your written consent and release from professional discretion.

 

Does automated decision-making, including profiling, take place?

No fully automated decision-making (including profiling) according to Art. 22 GDPR is used to process the data you provide.

 

Duration of processing (criteria for erasure)

The data provided by you will be processed for as long as it is necessary to achieve the contractually agreed purpose, in principle as long as the contractual relationship with you exists. After termination of the contractual relationship, the data provided by you will be processed to comply with legal storage obligations or based on our legitimate interests. After expiry of the legal retention periods and/or the loss of our legitimate interests, the data provided by you will be erased.

Expected periods of the storage obligations applicable to us and our legitimate interests:

  • Fulfilment of commercial, tax and professional retention periods. The periods for storage and documentation specified there range from two to ten years.
  • Preservation of evidence under the statute of limitations.  According to §§ 195 ff. of the German Civil Code (BGB), these limitation periods can be up to 30 years, whereby the regular limitation period is three years.

 

Information about your rights

  • Right to information according to Article 15 DS- GDPR:

You have the right to ask für information whether personal data are being processed and, if so, the purpose for which the data were collected, the category of personal data concerned, the specification of the recipients or the planned storage period, etc.

  • Right to rectification in accordance with Article 16 GDPR:

You have the right to request the person responsible to correct your accurate personal data immediately. Taking into account the purposes of the processing, you have the right to request the completion of incomplete personal data - also by means of a supplementary declaration.

  • Right to erasure ("right to be forgotten") according to Art. 17 GDPR:

You have the right to demand that the person responsible erase your data immediately. The person responsible is obliged to erase personal data immediately if one of the following reasons applies:

a)      Purposes for which the personal data was collected no longer apply

b)     You revoke your consent to the processing. There is no other legal basis for the processing.

c)      You object to the processing. There is no other legal basis for the processing.

d)     The personal data have been processed unlawfully.

e)      The erasure of personal data is necessary to fulfil a legal obligation under Union law or the law of the Member States to which the data controller is subject.

f)       The personal data have been collected in relation to information society services provided in accordance with Art. 8 para. 1 GDPR.

  • Right to restriction of processing in accordance with Art. 18 GDPR &. § 35 BDSG:

You have the right to request a limitation of the processing if one of the following conditions is met:

a)      You doubt the accuracy of the personal data.

b)     The processing is unlawful, but you refuse to erase it.

c)      Personal data is no longer required for the purposes of processing; however, you will need the data to assert, exercise or defend legal claims.

d)     You have filed an objection against the processing pursuant to Art. 21 para. 1 GDPR. As long as it has not been determined whether the legitimate reasons of the responsible person override your legitimate reasons, the processing will be restricted.

  • Right to data transferability in accordance with Art. 20 GDPR:

You have the right to receive the data provided by you in a structured, commonly used and machine-readable format from the person responsible. We may not hinder a forwarding to another responsible person.

  • Right of objection according to Art. 21 GDPR:

To do this, please contact the person responsible for processing (see above).

  • Right of appeal to the supervisory authority pursuant to Art. 13 para. 2 lit. d, 77 GDPR, § 19 BDSG:

If you believe that the processing of your data violates the GDPR, you have the right to lodge a complaint with the regulatory authority. For this purpose, please contact the responsible supervisory authority

  • Withdrawal of consent pursuant to Art. 7 para. 3 GDPR:

If the processing is based on your consent in accordance with Art. 6 para. 1 lit. a GDPR or Art. 9 para. 2 lit. a GDPR (processing of special categories of personal data), you are entitled to withdraw the appropriately bound consent at any time without affecting the legality of the processing carried out on the basis of the consent until revocation.

 

Data protection notice for applicants

Mandatory information according to Art. 12 ff. GDPR for applicants

 

Dear applicant,

 

With this data information declaration we inform you about the collection and processing of your personal data in the context of the application procedure in accordance with the General Data Protection Regulation (GDPR) in force as of 25.05.2018.

 

In detail:

 

1.           Who is responsible for data processing?

 

We, Muth & Partner mbB, Rangstraße 5, 36037 Fulda, are responsible for data processing.

 

Contact person at Muth & Partner Wirtschaftsprüfer Steuerberater Rechtsanwälte mbB:

Ralf Kammer, Rangstraße 5, 36037 Fulda, Phone: 0661 97 36-153, E-Mail: ralf.kammer@muth-partner.de

 

Our data protection officer:

Dirk Strehlow, BerIsDa GmbH, Justus-Liebig-Straße 4, 36093 Künzell, Phone: 0661 29 69 80 90, E-Mail: dirk.strehlow@berisda.de

 

2.           To what extent do we process your data?

 

During the application process, only the data provided by you (e.g. application, curriculum vitae, and photo if applicable) will be processed.

 

3.           What is the purpose of the data processing?             

 

The collection of your personal data is the basis for participation in the application process. In addition, the data provided should make it possible to assess the applicant's suitability for the position to be filled.

Without this information, we cannot consider your application in the application process.                                                                                                                             

The permission of data processing to carry out pre-contractual measures is based on Art. 6 para. 1 lit. b GDPR.

 

4.           Who receives the data during processing?

 

Within our company, only those partners and employees who are involved in the application process receive your personal data.

Furthermore, the relevant data may be transferred to third parties based on statutory provisions or contractual agreements in each individual case. These can be processors, such as DATEV eG, IT service providers.

 

5.           How long is the data stored?

 

The storage period of your data is at least the period for the application procedure. Nevertheless, in the event of a cancellation, we will delete your data no later than 6 months after the cancellation was sent.

If the application is successful, we store the data in the personnel file for further processing.

 

6.           Do you have an obligation to provide the data or is the provision necessary for other reasons?

 

In the application process, you only need to provide the data necessary to assess the suitability of the position to be filled. You cannot participate in the application process without this data. The provision of this information is therefore imperative.

 

7.           Is your data transferred to a third country or an international organisation?

 

We do not transfer your data to third countries or international organisations.

 

8.           Is there automated decision making including profiling?

 

No automated decision making, including profiling, is used.

 

9.           What rights do you have?

 

You have the following rights:

 

  • Right of access, Art. 15 GDPR

=  the right to know whether personal data are being processed and, if so, for what purpose they were collected, which category of personal data is concerned, the recipients' details or the planned storage period, etc.

 

  • Right of rectification, Art. 16 GDPR

=     the right to immediate correction of inaccurate personal data

 

  • Right of erasure, Art. 17 GDPR

=     the right to delete personal data immediately if, for example, the purpose for which the data was collected no longer applies, consent is revoked or an objection is lodged against processing (subject to review of legal exceptions or compliance with legal retention obligations)

 

  • Right of restriction, Art. 18 GDPR

=     the right that data (during the verification period) will not be processed if the data subject disputes the accuracy of the data or has lodged an objection

 

  • Right of data transferability, Art. 20 GDPR

=     the right to receive the personal data concerned in a structured, commonly used and machine-readable format and, if necessary, to transmit this data to another person responsible

 

  • Right of objection, Art. 21 GDPR

=     the right to object to the processing of personal data:

 

You have the right to object to the lawful data processing in certain cases, Art. 21 GDPR, §36 BDSG. The legal consequence of a justified objection is that a balance of interests must first be weighed up. We may avert the prohibition to process personal data if we can prove compelling reasons for processing that outweigh your interests, rights and freedoms or if the processing serves to assert, exercise or defend legal claims.

The legal consequence of a successful objection is that we no longer process your data.

 

Please address your objection to the Data Protection Officer indicated under point 1). 

  

For all other requests for information, please also contact our Data Protection Officer.

 

10.        Where can you complain?

 

If you believe that the processing of your data violates data protection law or your data protection claims have otherwise been violated in any way, you can complain to the Data Protection Authority.