Legal Notice and Liability

AUDITREU Steuerberatungsgesellschaft m.b.H.

Gonzagagasse 17 (Eingang auf Nr. 19) 1010 Leonding Austria

Fax: 01 535 07 45 steuerberatung@auditreu.at https://www.auditreu.at

General Terms and Conditions of Contract

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General Terms and Conditions of Contract for Public Accountants and Tax Advisers

Design and implementation of the website

Atikon EDV & Marketing GmbH

Kornstraße 15 4060 Leonding Austria

+43 732/611266-0
Fax: +43 732/611266-20 E-mail: info@atikon.com Web www.atikon.com

Icon Credits

Video Icons, Freepik, www.flaticon.com, Lizenz: Flaticon Basic License
Material Design Icons, Google, www.flaticon.com, Lizenz: CC BY 3.0

Basic orientation of the website

The website contains non-political news relating to tax, social as well as economic law and primarily addresses the clients of our company.

Disclaimer / sec. 5 E-Commerce Act (ECG)

The intention of the author of this website author is to provide information completely and correctly to the best of the author's knowledge and belief, and to keep this information updated. Nevertheless, the author accepts no liability whatsoever for any damage that may result from the use of the information provided – even if the damage results from the use of possibly incomplete or erroneous information.

Any links to third-party websites are outside the scope of the author’s responsibility. Liability for the content of the linked-up pages is hereby excluded, as the author has no influence over the content and design of the linked websites. Therefore, liability for the content of the pages to which the pages of this website refer shall lie solely with the provider of the other website – in no event shall it lie with the party referring with a link to external publications and content. If linked pages (particularly owing to a change to the content after the link has been established) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (is made) aware of such contents on the linked pages, then the author shall cut off the link to such pages immediately.

Copyright

The content (text and images) of this website created directly by the author is copyrighted. The information provided is intended for personal use only. Any use of any of this website's content in violation of the provisions of the Copyright Act – in particular further use as in publications, copies as well as any form of commercial use and transmission to third parties – also in part or in processed form – without the author’s explicit approval is prohibited.

Information content

The information on this website is subject to change, removal or amendment without prior notice. The author can therefore not guarantee the accuracy, completeness, quality or up-to-dateness of the information provided.

Legal validity

By using this website, the user is subject to the Terms and Conditions of Use set forth hereunder. These terms and conditions are part of the online presentation. If parts or individual formulations of the Terms and Conditions of Use do not comply, no longer comply or do not completely comply with current law, the content and validity of the remaining parts of the Terms and Conditions of Use shall remain unaffected.

Auditreu Privacy Policy

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Privacy Statement

We are committed to protecting the privacy of your personal data. For that reason, we process your data exclusively in accordance with the legal requirements (GDPR, Telecommunications Act of 2003 [TKG 2003]). The purpose of this privacy information is to acquaint you with the most important aspects of data processing that come to bear when you visit our website.

General data collection activities during website visits

Every time a data subject or an automated system accesses the website, we collect a range of general data and information. This general data and information is stored in the server's log files. The data and information we collect are:

an internet protocol address (IP address),
the data and time of accessing the website,
the exact page accessed on our website,
the website from which you accessed our website (known as the referer),
the browser used and the version of this browser,
and the operating system used to access our website.

We process this data for the following purposes:

to warrant a smooth connection with the website,
to optimise content for you on our website,
and to warrant system security and stability.

These points are both in your and our legitimate interest. Where necessary, we also use this data to meet our legal obligations in dealings with law enforcement agencies. We will never use the data collected to identify you as a person. The legal basis for this processing is article 6 (1) (f) GDPR. We store these log files for a period of 2 months.

Google Maps

This site uses the Google Maps map service via an API. It is operated by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland. To use Google Maps, it is necessary to save your IP address. This information is generally transmitted to a Google server in the USA and stored there. The provider of this site has no influence on this data transfer. The use of Google Maps is in the interest of making our website appealing and to facilitate the location of places specified by us on the website. This constitutes a justified interest pursuant to Art. 6 (1) (f) GDPR.

Further information about handling user data, can be found in the data protection declaration of Google at policies.google.com/privacy?hl=en.

Contact form, Information request, Online application

If you contact us using the form available on our website or by email, or send us your application, we will process the data you provide as well as the above mentioned general data. By using our form you agree that we may process your data. We will not disclose this data to any third party and will use the data exclusively for processing your request and for answering your enquiry. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. In case you contact us by email, the basis is article 6 (1) (f) GDPR. The data we collect during this process will be deleted as soon as it is no longer required for the purpose you provided it. This is the case when the respective conversation is finished. This in turn is the case when your enquiry appears to be resolved completely. If you contact us for placing a contract, a further legal basis is article 6 (1) (b) GDPR. In this case we keep your enquiry as a business letter for 7 years.

Reminder service

If you sign up for our reminder service, we will process and save your email address as this will allow us to remind you of specific dates at regular intervals by email as per your request. During sing up we obtain your permission to process your email address. We will retain your data until you unsubscribe from this service. We will not disclose your email address without your consent. Sign up is necessary for this service. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data. You may withdraw your consent and unsubscribe from this service at any time without affecting the legality of the processing carried out with your consent up to the withdrawal. You may unsubscribe by clicking the link contained in every reminder email or by sending a message to the contact data supplied above. We retain your data as long as you are subscribed to the service.

Rental agreement fee calculator

The data you enter in our rental agreement fee calculator is used to calculate and pre-fill the fee form. We do not store the data you provide nor do we disclose this data without your consent.

Start-up check

If you use our start-up check, we will collect your name, your email address, your telephone number and your postal address as this will allow us to send you your personal analysis and, as a pre-contractual measure, to offer you advice on your start-up. Therefore article 6 (1) (b) GDPR forms the legal basis for processing your data. Because such correspondence qualifies as a business letter, we will retain the data for a period of 7 years. We will not disclose this data without your consent.

You have the option of subscribing to our newsletter on our website. For this purpose, we require your email address and your agreement with the newsletter subscription.

If you do not supply your email address, you will not receive our newsletters. However if you do not supply optional data, you will still receive the newsletters but they will not be personalised.

For signing up to our newsletter, we use the so called double opt-in procedure. This means that once you have signed up for the newsletter, we will send you an email confirmation along with a link for you to confirm your subscription. Unless you confirm your subscription within 24 hours, your data will be deleted automatically. This ensures that no third party can subscribe you to our newsletter without your consent. After your confirmation, we will safe your email address in order to be able to send you our newsletters. Your consent according to article 6 (1) (a) GDPR forms the legal basis for processing your data.

You may withdraw your consent and unsubscribe from this service at any time without affecting the legality of the processing carried out with your consent up to the withdrawal. You may unsubscribe by clicking the link contained in every newsletter email or by sending a message to the contact data supplied above. We retain your data as long as you are subscribed to the newsletter. We will not disclose this data without your consent.

Your rights

Generally, you enjoy the following rights: the right to access your data, the right to rectification of your data, the right to erasure of your data, the right to restrict processing of your data, the right to data portability and the right to object to the processing of your data. If you believe that the processing of your data is in breach of data protection law, or your rights under data protection law are otherwise infringed, you may file a claim with the supervisory authority. In Austria, this is the Data Protection Authority.

You will find further information on your rights at Website of the Austrian Economic Chambers.

Contact

Please address all inquiries, declarations and questions relating to data use to Ronald Foral.

Ronald Foral

Phone:
Fax: 01 535 07 45
E-mail: ronald.foral@auditreu.at www.auditreu.at

AUDITREU Steuerberatungsgesellschaft m.b.H. Gonzagagasse 17 (Eingang auf Nr. 19) 1010 Leonding Austria

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Cookies

In order to offer you specific features on our website, we use what are known as cookies. These are small text files that are saved on your computer for the duration of a browser session. After the browser session ends, the cookies we use are deleted. You have the option of preventing the installation of cookies on your computer by changing your browser settings accordingly; however, we need to point out that this may prevent you from enjoying the full benefits of the features on our website.

Use of social media

General information

Purpose of data processing: We use social media primarily to communicate with new and existing customers and to provide a wide audience with information about our company. In particular, we process contact and communication data for this purpose as well as data needed to measure the reach of the information we provide. Beyond this, the operator of the respective social media platform processes personal data for tracking (e.g. generation of user profiles based on usage behaviour or interests), remarketing (e.g. targeted advertisement by cooperation partners) and in order to be able to supply us with statistical analyses about the use of our service.

Data subjects: Generally all profile visitors, meaning individuals who access our profiles in social media.

Scope of data processing: For the purposes stated, we, or third parties commissioned by us, process personal data for the identification of the profile visitor (e.g. name, address), data necessary to contact the profile visitor (e.g. email, address, telephone number), data on usage behaviour (e.g. length of stay, websites accessed, content searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the website), the profile visitor's contents (e.g. texts, photos, videos) and also, subject to approval, data regarding the profile visitor's physical location.

This personal data related to the profile visitor is merged in a user profile and stored as a file ("cookie") on the profile visitor's terminal device. Other websites may also access these user profiles occasionally in order to use the data they contain for the targeted selection of advertising content or to supplement such data. Additionally, the third-party providers who make social media and other tools for data processing available for marketing purposes can store the data contained in the user profiles on their servers.

Legal grounds for data processing: We process personal data due to our legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.

Data processing outside of the European Union: Sometimes, social media operators process data outside of the European Union. In order to still be able to provide protection for our profile visitor's personal data that is consistent with European Union law, we use social media provided by third parties that have submitted to the Privacy Shield (https://www.privacyshield.gov) thereby undertaking to comply with European Union data protection laws.

Data subject rights: We ask profile visitors to exercise their right to be informed or any other data subject rights (e.g. erasure), where possible, by contacting the social media operators directly, because only the operators have unrestricted access to the processed data. Of course we will be happy to forward any data protection questions (e.g. information, correction, erasure) addressed to us to the respective social media operator.

For more information on asserting your data subject rights, in particular regarding the existing options of objecting to the processing of your data, please refer to the respective social media operator's privacy policy.

Use of cookies: The user profiles are stored as a file ("cookie") on the profile visitor's terminal device. The saving of this file is subject to the profile visitor's consent which can be withdrawn at any time.

Services used

Facebook

Service provider: Facebook Ireland Ltd., 4 Grand Canal Square, Grand Canal Harbour, Dublin 2, Ireland; a Facebook subsidiary, Inc., 1 Hacker Way, Menlo Park, California, USA; website: https://www.facebook.com.
Processed data: Data for the profile visitor's identification (e.g. name, address) for contact with the profile visitor (e.g. email address, telephone number), the profile visitor's contents (e.g. texts, photos, videos), data on the profile visitor's usage behaviour (e.g. length of stay, websites accessed, contents searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the profile) and also, subject to approval, data on the profile visitor's physical location.
Data subjects: All visitor profiles, meaning individuals who access our profiles on Facebook.
Legal grounds: Legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Cookies: Facebook uses cookies to store the profile visitor's data. More about this: https://www.facebook.com/policies/cookies/
Objection: Generally speaking, Facebook allows you to object to the processing of data for the purposes stated above (https://www.facebook.com/settings?tab=ads). You can also prohibit the processing of your data for the purposes stated above by not approving the cookies necessary to do this. This may, however, compromise individual functions of our website.
Notwithstanding the above, there are also general opportunities to opt out for individual regions (Europe: https://www.youronlinechoices.eu; USA: https://www.aboutads.info/choices; Canada: https://www.youradchoices.ca/choices; international: https://optout.aboutads.info).
Information on data protection: Privacy Policy: https://www.facebook.com/about/privacy; Privacy Shield: https://www.privacyshield.gov/participant?id=a2zt0000000GnywAAC&status=Active; joint agreement on the processing of personal data on Facebook profiles: https://www.facebook.com/legal/terms/page_controller_addendum; data protection information for profiles on Facebook: https://www.facebook.com/legal/terms/information_about_page_insights_data.

Twitter

Service provider: Twitter, Inc., 1355 Market Street, Suite 900, San Francisco, California, USA; website: https://www.twitter.com.
Processed data: Data for the profile visitor's identification (e.g. name, address) for contact with the profile visitor (e.g. email address, telephone number), the profile visitor's contents (e.g. texts, photos, videos), data on the profile visitor's usage behaviour (e.g. length of stay, websites accessed, contents searched for, services used), technical data (e.g. IP addresses, devices and programmes used to access the profile) and also, subject to approval, data on the profile visitor's physical location.
Data subjects: All profile visitors, meaning individuals who access our profiles on Twitter.
Legal grounds: Legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Cookies: Twitter uses cookies to store the profile visitor's data. More about this: https://help.twitter.com/de/rules-and-policies/twitter-cookies
Objection: Generally speaking, Twitter allows you to object to the processing of data for the purposes stated above (https://www.twitter.com/personalization).
Information on data protection: Privacy Policy: https://www.twitter.com/de/privacy; Privacy Shield: https://www.privacyshield.gov/participant?id=a2zt0000000TORzAAO&status=active.

Google Analytics: Privacy and Opt-out

This website uses Google Analytics, a web analysis service provided by Google Ireland Limited ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer, to analyze how you use the website. The information generated by the cookie on your use of this website (pages viewed, behaviour on the website, approximate location, technical information, origin of the visit) will be transmitted to Google's servers in another member state of the EU or in the USA, where it is stored in aggregated form for 14 months. Your IP address will be shortened by the activated IP-anonymization and therefore anonymized, so that the transmitted IP address cannot be traced back to any individual person. In case of the transmission of information to Google's servers in the USA, IP-anonymization is first carried out on a server in a member state of the EU or EEA. On behalf of the operator of this website, Google will use the transmitted on behalf of the operator of this website to evaluate your use of the website, to compile reports on website activities and to perform further services for the website operator in connection with the use of the website and the Internet. The anonymized IP address, which is transmitted by your browser within the Google Analytics framework can be merged by Google with other data originating from an existing Google user account or the use of other Google products.

Service provider: Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland; Website: https://marketingplatform.google.com/intl/de/about/analytics/; Privacy Statement: https://policies.google.com/privacy; Objection: Change privacy settings; Privacy Shield: https://www.privacyshield.gov/participant?id=a2zt000000001L5AAI
Processed Data: Google processes search queries, user location, websites and apps that the user visits, videos and advertisements that the user views, and more general information that the user has provided to Google, such as age group and gender. Learn more: https://safety.google/intl/de/privacy/ads-and-data/
Affected persons: All website visitors who have expressly consented.
Purpose of data processing: https://support.google.com/analytics/answer/6004245
Data storage: 14 months
Legal grounds: The website visitor's consent in accordance with Art. 6 (1) (a) GDPR and legitimate interest in communication and direct advertising in accordance with Art. 6 (1) (f) GDPR.
Protective measures: Masking of IP addresses.
Cookies: Google Analytics uses cookies to determine and evaluate anonymous data about your user behavior on our website. The data is only stored with prior consent of the user and can be used to generate pseudonymous user profiles. More about this https://policies.google.com/technologies
Objection: Objections can be made either by not allowing cookies using this website's cookie consent banner or here: Change privacy settings.

By downloading and installing the browser plugin available here: Browser add-on to deactivate Google Analytics, you can prevent Google from collecting the data generated by the cookie and related to your use of the website (including your IP address) to Google and the processing of this data by Google.

Legal Notice and Liability

AUDITREU Steuerberatungsgesellschaft m.b.H.

General Terms and Conditions of Contract

Design and implementation of the website

Atikon EDV & Marketing GmbH

Icon Credits

Basic orientation of the website

Disclaimer / sec. 5 E-Commerce Act (ECG)

Copyright

Information content

Legal validity

Auditreu Privacy Policy

Privacy Statement

General data collection activities during website visits

Google Maps

Contact form, Information request, Online application

Reminder service

Rental agreement fee calculator

Start-up check

Newsletter

Your rights

Contact

Ronald Foral

Cookies

Use of social media

General information

Services used

Facebook

Twitter

Google Analytics: Privacy and Opt-out

Cookies