Privacy Policy Information in accordance with Article 13 of the GDPR

The protection of your personal data is of utmost importance to us. This website is operated by Asontas Steuerberatungs GmbH & Co KG (“we” or “us”). This notice describes how we, as the controller responsible for data protection, process personal data that we collect directly from the data subject. This policy is addressed to our current and former clients, suppliers, interested parties, and potential future clients, as well as their respective shareholders, legal representatives, and other employees. Furthermore, we want to inform visitors to our website about how we process their data.

1. The controller responsible for processing is:

Asontas Steuerberatungs GmbH & Co KG
Schwindgasse 4/7
1040 Vienna, Austria

T (+43 -1) 503 58 70
F (+43-1) 503 58 70 – 15
E office@asontas.at

2. Contacting Us

If you contact us via email and we do not have an existing contractual relationship with you, the data you provide will be stored with us for a maximum of six months for the purpose of processing your inquiry and in case of follow-up questions. We will not share this data without your consent.

3. Cookies

This website uses so-called cookies. A cookie is a small text file that can be stored on your device via your browser when you visit a website. Cookies are generally used to provide users with additional features on a website. Cookies cannot access, read, or modify any other data on your computer.

Most of the cookies used on this website are so-called session cookies. They are automatically deleted when you leave our website. Permanent cookies, on the other hand, remain on your computer until you manually delete them in your browser. We use such permanent cookies to recognize you when you visit our website next time.

If you want to control cookies on your computer, you can set your browser to notify you when a website wants to store cookies. You can also block or delete cookies if they have already been stored on your computer. If you want to learn more about how to take these steps, please use the “Help” function in your browser.

Please note that blocking or deleting cookies may affect your online experience and may prevent you from fully using this website.

4. Purposes of Data Processing

We will process your personal data for the following purposes:

Clients:

– To establish, manage, and process the business relationship
– To strengthen the existing client relationship or to build a new client relationship or to reach out to interested parties, including providing information about current legal developments and our service offerings (marketing)
– In the case of an existing assignment, for the internal organization and risk management of the firm

And as instructed by the client:

– For processing payroll for clients (including monthly payroll and salary calculations, monthly and annual reports to authorities, etc.)
– For conducting financial and business accounting for clients
– For providing consulting and representation services in tax and economic matters
– For consulting and representation in contribution, insurance, and benefits matters related to social security
– For representation before administrative courts and authorities, and before recognized churches and religious communities in contribution matters, as well as before all other official institutions
– For other consulting and trust management, as well as asset management, within the scope of § 2 WTBG 2017
– For any task assigned under § 2 WTBG 2017
– For the independent execution of fiduciary tasks requiring assurance by an independent auditor, including statutory audits and audits commissioned by public or private entities of accounting, financial statements, cost accounting, calculation, and business operations of companies, with or without the issuance of a formal certification report
– For the independent execution of other audits and agreed-upon investigative procedures
– For general accounting (business accounting), including payroll, as well as for cost accounting (calculation), including advisory services in these areas
– For advising and assisting in the field of accounting and financial reporting, and for the completion of business books
– For providing all consulting services and activities related to corporate accounting
– For advising on the setup and organization of internal control systems
– For restructuring consulting, particularly for the preparation of restructuring reports, the organization of restructuring plans, the review of restructuring plans, and accompanying monitoring of their implementation
– For advising and representing in foreign exchange matters (without representation before ordinary courts)
– For preparing expert opinions in the fields of accounting and financial reporting, and in areas requiring expertise in business administration or economics
– For executing fiduciary tasks that are specifically reserved for auditors or accountants under other laws
– For managing trust tasks and assets, with the exception of real estate management
– For advising on technical work-related matters
– For acting as a mediator
– For any other task assigned under § 3 WTBG 2017

Website:

– To provide this website and to continue improving and developing it
– To inform you monthly about important news through our info database
– To provide you with access to our client portal
– To generate usage statistics
– To detect, prevent, and investigate attacks on our website

Suppliers:

– Fulfillment of contractual obligations towards the supplier
– Maintenance of supplier accounting

Insofar as we collect your personal data directly from you, the provision of your data is generally voluntary. However, we may not be able to fully perform our services if you do not provide your personal data.

There is no further use of data for purposes other than those stated above.

5. Legal Basis for Processing

If you are an interested party or a potential future client, we will process your contact details for the purpose of direct marketing, such as sending you electronic mail or contacting you by phone, only with your consent in accordance with Article 6(1)(a) of the General Data Protection Regulation (“GDPR”).

If you are our client, we process your personal data because it is necessary to fulfill the contract we have with you (Article 6(1)(b) GDPR). For our suppliers, the legal basis is also the underlying contractual relationship for the delivery of goods or services.

Additionally, and in relation to the use of our website, we process your personal data based on our overriding legitimate interest in achieving the purposes outlined in Section 4 (Article 6(1)(f) GDPR) and based on the legal framework of the WTBG 2017 (Article 9(2)(g) GDPR).

6. Transfer of Your Personal Data

For the purposes mentioned above, we will transfer your personal data to the following recipients:

– IT service providers we use, as well as other service providers in connection with marketing activities
– Banks, in relation to the payment of invoices from our suppliers
– Administrative authorities, courts, and public law entities
– Auditors for auditing purposes
– Insurance companies in the context of concluding insurance contracts or in the event of an insurance claim (e.g., liability insurance)
– Clients, as far as data of shareholders, representatives, and other employees of the respective client is concerned
– Cooperation partners and legal representatives working on our behalf
– Other recipients designated by the client (e.g., the client’s group companies)

Additionally, in the case of personal data of employees of our clients in the area of payroll processing:

– Creditors of the employee, as well as others involved in the associated legal enforcement, including voluntary wage assignments for due claims
– Company and legal representatives of employee interests
– Insurance institutions in the context of existing group or individual insurance, as well as employee pension funds (MVK)
– Banks involved in payments to the employee or third parties
– Occupational health doctors and pension funds
– Co-insured parties

Furthermore, in the area of financial and business accounting for clients:

– Debt collection agencies for debt recovery
– Banks on behalf of the client
– Factoring companies, assignees, and leasing companies

Some of the above-mentioned recipients may be located outside Austria or may process your personal data outside Austria. The level of data protection in other countries may not correspond to that of Austria. Therefore, we take measures to ensure that all recipients provide an adequate level of data protection. For example, we conclude standard contractual clauses (2010/87/EC and/or 2004/915/EC), which are available upon request (see Section 1).

As the controller under Article 13 of the GDPR, we have concluded agreements with our processors in accordance with Article 28 of the GDPR.

7. Duration of Storage, Automated Individual Decisions

We will generally store your data related to our website for a period of three months. A longer storage period will only occur if it is necessary to investigate identified attacks on our website.

All other personal data will be retained until the termination of the business relationship during which we collected your data, or until the expiration of applicable statutory limitation and retention periods. Furthermore, data will be stored until the conclusion of any legal disputes where the data is required as evidence. If you are a client, former client, interested party, potential future client, or a contact person for one of the aforementioned groups, we will retain your personal data for marketing purposes until you object or withdraw your consent, provided that the marketing activities are based on your consent.

There are no automated individual decisions being made.

8. Your Rights in Relation to Personal Data

You have the following rights, among others (subject to applicable law):

– To check whether and which personal data we have stored about you, and to receive copies of such data
– To request the correction, supplementation, or deletion of your personal data if it is incorrect or has been processed unlawfully
– To request that we restrict the processing of your personal data
– Under certain circumstances, to object to the processing of your personal data or to withdraw consent previously given for processing. However, a withdrawal does not affect the lawfulness of processing carried out prior to the withdrawal
– To request data portability, provided you are our client
– To know the identity of third parties to whom your personal data is transferred
– To lodge a complaint with the Data Protection Authority at (http://www.dsb.gv.at)

Information in accordance with Article 14 GDPR

This notice describes how we, as the data controller, process personal data that we do not collect directly from the data subject.

1. The controller responsible for processing is:

Asontas Steuerberatungs GmbH & Co KG
Schwindgasse 4/7
1040 Vienna, Austria

T: (+43-1) 503 58 70
F: (+43-1) 503 58 70 – 15
E: office@asontas.at

2. What Data We Process About You

As part of the activities we perform in our firm, we process the following data:

Clients:

– Master data and personal data of clients and their relatives
– Data related to any group structures
– Client-specific business data for fulfilling statutory reporting obligations
– Data related to bookkeeping and accounting on behalf of clients
– Data related to the preparation of tax returns on behalf of clients
– Data related to due diligence services on behalf of clients
– Data related to business evaluations on behalf of clients
– Data related to the execution of payment transactions on behalf of clients
– Data related to dunning procedures on behalf of clients
– Data related to the provision of ASP services
– Data related to specialized tax consulting
– Data related to financial criminal law consulting and defense, including appeals
– Data related to assistance in legal financial crime proceedings pursuant to Section 199 FinStrG
– Data related to acting as a trusted representative
– Data related to existing trust relationships
– Data related to external management
– Data related to foundation boards and supervisory boards
– Contact persons (representatives and other employees) at the client’s organization
– Data of third parties involved in the provision of services, including the nature of their involvement
– Performance data required for billing clients
– Debtor management
– Cost accounting
– Special ledger transactions (e.g., individual value adjustments, promissory notes, down payments, bank guarantees)
– Performance-specific costs and revenues
– Master and personal data of the client’s employees
– Data of the client’s employees for fulfilling social security obligations
– Data of the client’s employees for fulfilling labor law obligations
– Data of the client’s employees to ensure labor law rights
– Data of the client’s employees related to employee pension funds in accordance with BMVG
– Data of the client’s employees regarding employment relationships
– Data of the client’s employees regarding time tracking
– Data of the client’s employees regarding salary calculation, classification, and payroll
– Data of the client’s employees for the calculation of provisions
– Data of the client’s employees regarding company organization
– Data of the client’s employees related to training
– Data related to the appointment/termination of a corporate position
– Data concerning the prevention of exercising a function (for corporate officers only)
– Legal and contractual basis for calculating function compensation
– Data related to tax consulting and specialized consulting, including appeals to the Federal Finance Court and the Administrative Court
– Data related to tax-relevant deadlines
– Current and former employees of the client and corporate officers
– All information required for the drafting of employment contracts in accordance with Section 2(3)(1) WTBG 2017
– Shareholder master data
– Data related to the client’s corporate relationships
– Master data of cooperation partners
– Data related to the client’s investors
– Data related to auditing services
– Data related to contracts concluded by clients

Website:

During your visit to this website, the website operator or hosting provider collects data about your access to the site and stores it as “server log files.” The following information is recorded:

– Visited website
– Date and time of a page visit on our website
– Your IP address
– Amount of data sent in bytes
– Name and version of your web browser
– Operating system used
– Source/reference from which you reached the site
– Duration of your visit

Suppliers:

– Supplier master data
– Contact persons (representatives and other employees) at the supplier’s organization
– Delivery and service conditions
– Data related to the insurance and financing of delivery or services
– Financing and payment conditions, banking details

3. Cookies

This website uses so-called cookies. A cookie is a small text file that can be stored on your device through your browser when you visit a website. Generally, cookies are used to provide users with additional features on a website. Cookies cannot access, read, or modify any other data on your computer.

Most cookies on this website are so-called session cookies. They are automatically deleted when you leave our website. Permanent cookies, however, remain on your computer until you manually delete them in your browser. We use such permanent cookies to recognize you when you visit our website again.

If you want to control cookies on your computer, you can adjust your browser settings to notify you when a website wants to store cookies. You can also block or delete cookies if they have already been stored on your computer. If you want to learn more about how to perform these actions, please use the “Help” function in your browser.

Please note that blocking or deleting cookies may affect your online experience and may prevent you from fully using this website.

The data will not be reused for other purposes.

4. Purposes of Data Processing

We will process your personal data for the following purposes:

Clients:

– To establish, manage, and execute the business relationship
– To strengthen existing client relationships or build new client relationships, including informing about current legal developments and our service offerings (marketing)
– If commissioned, for internal organization and damage management of the firm

And as specifically commissioned by the client:

– To perform payroll processing for clients (including monthly payroll and salary statements, monthly and annual reports to authorities, etc.)
– To carry out financial and business accounting for clients
– To provide consulting and representation services in tax law and economic matters
– To advise and represent in contribution, insurance, and benefit matters concerning social security
– To represent before administrative courts, administrative authorities, and legally recognized churches and religious communities in contribution matters and before all other officially acting institutions
– For other consulting services and taking on trust management tasks and asset management within the scope of Section 2 WTBG 2017
– For any commissioned task under Section 2 WTBG 2017
– For independently performing those economic trustee tasks requiring an assurance from an independent auditor, especially legally required and any audits based on public or private commissions of bookkeeping, financial statements, cost accounting, calculation, and commercial conduct of companies, whether or not accompanied by a formal confirmation
– For independently conducting other audits and agreed investigative actions
– For fiscal accounting (business accounting) including payroll processing, as well as for cost accounting (calculation), including consulting in these areas
– To provide consulting and assistance in accounting and financial reporting and to finalize corporate books
– To deliver all consulting services and activities related to business accounting
– To advise on the setup and organization of an internal control system
– For restructuring consulting, particularly in preparing restructuring reports, organizing restructuring plans, reviewing restructuring plans, and accompanying control during the implementation of restructuring plans
– To advise and represent in foreign exchange matters (excluding representation before ordinary courts)
– To provide expert opinions in the fields of bookkeeping and financial reporting and in areas requiring expertise in accounting or business administration
– To perform those economic trustee tasks which are explicitly stated in other laws as being valid only when carried out by auditors or chartered accountants
– To take on trust management tasks and manage assets excluding building management
– To advise on employment law matters
– To act as a mediator
– And for any commissioned task under Section 3 WTBG 2017

Website:

– To provide and improve this website
– To inform you monthly about important news through our info database
– To grant you access to our client portal
– To create usage statistics
– To detect, prevent, and investigate attacks on our website

Suppliers:

– To fulfill contractual obligations to the supplier
– To manage the supplier’s accounts

If we collect your personal data directly from you, providing your data is generally voluntary. However, we may not be able to fulfill our assignment fully or at all if you do not provide your personal data.

The data will not be used for other purposes.

5. Legal Basis for Processing

If you are an interested party or a potential future client, we will process your contact details for direct marketing purposes, such as sending electronic mail or making telephone contact, only with your consent pursuant to Article 6(1)(a) of the General Data Protection Regulation (GDPR).

If you are our client, we process your personal data because it is necessary to fulfill the contract with you (Article 6(1)(b) GDPR). For our suppliers, the legal basis is also the underlying contractual relationship for the delivery or service.

Additionally, regarding the visit to our website, we process your personal data based on our legitimate interests to achieve the purposes mentioned in point 4 (Article 6(1)(f) GDPR) and under the legal framework of WTBG 2017 (Article 9(2)(g) GDPR).

6. Disclosure of Your Personal Data

For the purposes mentioned above, we will disclose your personal data to the following recipients:

– IT service providers and other service providers related to marketing activities;
– Banks, for processing payments to our suppliers;
– Administrative authorities, courts, and public law bodies;
– Auditors for auditing purposes;
– Insurance companies in connection with the conclusion of an insurance contract or the occurrence of an insured event (e.g., liability insurance);
– Clients, insofar as it involves data of the client’s shareholders, management bodies, and other employees;
– Cooperation partners and legal representatives acting on our behalf;
– Other recipients specified by the client (e.g., client’s group companies);
– Additionally, for personal data of employees of our clients in the area of payroll accounting:
– Creditors of the employee and other parties involved in related legal proceedings, including voluntary wage assignments for outstanding claims;
– Representatives of employee and statutory interest groups;
– Insurance institutions under existing group or individual insurance policies and employee pension funds (MVK);
– Banks involved in paying out to employees or third parties;
– Occupational physicians and pension funds;
– Co-insured parties;
– Additionally, in the area of financial and business accounting for clients:
– Collection agencies for debt recovery;
– Banks on behalf of the client;
– Factoring companies, assignees, and leasing companies.

Some of the above recipients may be located outside Austria or process your personal data outside Austria. The level of data protection in other countries may not be equivalent to that in Austria. Therefore, we take measures to ensure that all recipients provide an adequate level of data protection. This includes, for example, entering into standard contractual clauses (2010/87/EC and/or 2004/915/EC). These are available upon request (see point 1).

As the data controller under Article 13 of the GDPR, we have concluded a data processing agreement with our processors in accordance with Article 28 of the GDPR.

7. Data Retention and Automated Individual Decisions

We will retain your data related to our website for a period of three months. Extended retention will occur only if necessary to investigate detected attacks on our website.

For all other personal data, we will keep it until the end of the business relationship during which we collected your data, or until the expiration of applicable statutory limitation and retention periods; additionally, until the conclusion of any legal disputes where the data is needed as evidence. If you are a client, former client, potential client, or a contact person of any of the aforementioned, we will retain your personal data for marketing purposes until you object or withdraw your consent, provided that the marketing activity is based on your consent.

No automated individual decisions are made.

8. Your Rights in Relation to Personal Data

You are entitled, under applicable law, to:

– Verify whether and what personal data we hold about you and obtain copies of such data.
– Request the correction, supplementation, or deletion of your personal data if it is inaccurate or processed unlawfully.
– Request that we restrict the processing of your personal data.
– Object to the processing of your personal data under certain circumstances or withdraw your previously given consent for processing, with the understanding that withdrawal does not affect the lawfulness of processing prior to the withdrawal.
– Request data portability if you are our client.
– Know the identity of third parties to whom your personal data is transferred.
– Lodge a complaint with the Data Protection Authority at www.dsb.gv.at.

**Last updated on 08.10.2020**