PRIVACY POLICY

2. Policies for clients, interested parties, applicants

This policy describes how Armin Obermayr Steuerberatungs- und Wirtschaftsprüfungsgesellschaft m.b.H. Schottenberggasse 2, 3434 Katzelsdorf, processes your personal data. The policy is addressed to our existing and former clients, prospects and potential future clients, as well as their respective shareholders, governing bodies and other employees.

2.1. Purposes of data processing

We will process your personal data for the following purposes:

• For establishing, managing and executing the business relationship to strengthen the existing client relationship;
• Or to establish a new client relationship, or to approach prospective clients, including information on current legal developments and our range of services (marketing);
• In the case of an already commissioned order for the internal organisation and liability management of the law firm;

          And insofar as commissioned by the client:

• To perform payroll accounting for clients (including monthly payroll, monthly and annual reporting to authorities, etc.);
• For pagatorial accounting (bookkeeping) including payroll accounting and calculatory accounting (costing), including advice in these areas;
• To carry out financial and business accounting for clients;
• To carry out advisory and representation activities in the field of tax law and economic affairs;
• For advice and representation on social security contributions, insurance and benefits matters;
• To provide representation before administrative courts and administrative authorities and before legally recognized churches and religious communities in matters of contributions and before all other official institutions; and
• For other advice and for the assumption of fiduciary duties and for the administration of assets within the scope of authorisation of § 2 WTBG 2017;
• As well as for each assigned task according to § 2 WTBG 2017
• For independent performance of those economic auditing tasks requiring guarantee by an independent auditor, in particular the statutory and any public or private mandated audit of accounting, financial statements, cost accounting, costing and commercial conduct of companies with or without the issuing of a formal opinion; as well as
• For the independent performance of other tests and agreed investigations;
• For consulting and assistance in the field of accounting and financial accounting and to conclude corporate accounts;
• For the provision of all advisory and accounting services in connection with the company;
• For advice on the establishment and organisation of an internal control system;
• For restructuring advice, in particular for the preparation of restructuring reports, for the organization of restructuring plans, for the review of restructuring plans and for the accompanying control in the execution of restructuring plans;
• For advice and representation in foreign currency matters (without representation before ordinary courts);
• To reimburse expert opinions in the field of accounting and bookkeeping and in those areas for which expert judgement requires knowledge of accounting or business administration;
• To carry out those economic verifications to which other laws expressly refer, stating that they can only be validly carried out by accountants or certified public accountants;
• For the assumption of fiduciary duties and the administration of property with the exception of the administration of buildings;
• For advice on work-related questions; and
• For work as a mediator;
• As well as for each assigned task according to § 3 WTBG 2017.

As far as we collect your personal data from you, the provision of your data is always voluntary. However, we cannot or cannot completely fulfil our mission if you do not provide your personal information.

2.2. Legal basis of processing

If you are a prospective customer or potential future client, we will only use your contact details for the purpose of direct advertising by electronic mail or telephone contact with your consent in accordance with Art. 6 (1) (a) of the General Data Protection Regulation (“GDPR”).

If you are our client, we process your personal data because this is necessary in order to fulfil the contract concluded with you (Art. 6 (1) (b) GDPR).

In addition, we process your personal data on the basis of our prevailing legitimate interest to achieve the purposes mentioned under point 1 (Art. 6 (1) (f) GDPR) and on the legal basis of the WTBG 2017 (Art. 9 (2) (g) GDPR).

2.3. Transmission of your personal data

If this is absolutely necessary for the purposes stated under point 1, we will transmit 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 and public law bodies,
• Public accountants for auditing purposes,
• Insurance agencies on the occasion of the conclusion of an insurance contract regarding the benefit or the occurrence of the insured event (e.g. liability insurance),
• Clients, as far as data of the partners, organs and other employees of the respective client are concerned,
• Cooperation partners and legal representatives working for us,
• Other recipients determined by the client (e.g. group companies of the client),
• Additionally in the case of personal data of our clients’ employees in the area of payroll accounting:
• The creditor of the employee as well as other persons involved in any legal action that may be involved, including in the case of voluntary salary assignments for claims due,
• Organs of the company and legal interest representation,
• Insurance companies within the scope of existing group or individual insurance as well as employee benefit funds (MVK),
• With payment to the employee or to third parties banks,
• Company doctors and pension funds,
• Co-insured and
• Additionally in the field of financial and business accounting for clients:
• Collection companies for debt collection,
• Banks on behalf of the client,
• Invoicing companies, assignees and leasing companies.

Some of the above recipients may be outside of Austria or process your personal data outside of Austria. The level of data protection in other countries may not be the same as that of Austria. We therefore take steps 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). These are available on request (see point 6).

2.4. Storage period

In principle, we store your personal data until the termination of the business relationship in the course of which we have collected your data or until expiry of the applicable statutory limitation and retention periods; we also store your data beyond this until the termination of any legal disputes in which the data is required as proof. Insofar as you are a client, former client, prospective or potential future client or contact person at one of the aforementioned, we store your personal data for the purpose of marketing until your objection or revocation of your consent, as far as the marketing measure occurs based on your consent.

2.5. Your rights in connection with personal data

You have the right, among other things, (i) to verify whether and which personal data we process about you and obtain copies of such data, (ii) to request the correction, supplementation, or deletion of your personal data, as far as it is incorrect or is processed in a non-compliant way (iii) to require us to restrict the processing of your personal data, (iv) in certain circumstances, to oppose the processing of your personal data or to revoke the prior consent for processing, whereby this does not affect the legality of the processing of your data prior to the revocation, (v) to request data portability, and as far as you are our client (vi) to know the identity of third parties to whom your personal data is transmitted, and (vii) to lodge a complaint with the data protection authority.