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Tax Consult
Steuerberatungs- und
Wirtschaftstreuhandgesellschaft m.b.H.

Derfflingerstrasse 14/C 4020 Linz Austria

Fax 0732/77 97 97 81 office@tax-consult.at https://www.tax-consult.at

Geschäftsführer

Mag. Dr. Ralf Gaffga StB/WT
Jochen Frick BiBu

Rechtsform

GmbH

Firmensitz

Linz

Firmenbuch-Nummer

155800v

Firmenbuch-Gericht

LG Linz

WT-Code

Firmensitz Linz: 801776

Zweigstelle Gmunden: 900469

Umsatzsteuer-Identifikationsnummer

ATU53244001

General Terms and Conditions of Contract

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

We provide information about our General Terms and Conditions of Contract (AAB), upon request.

Supervisory authority for tax advisers

Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen

Am Belvedere 10/Top 4
1100 Vienna
Austria

Phone +43 1/811 73-0
Fax +43 1/811 73-100
E-mail office@ksw.or.at
Website www.ksw.or.at

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 Website www.atikon.com

Icon Credits

Material Design Icons, Google, www.flaticon.com, Lizenz: CC BY 3.0
Read More Left Arrow Button free icon, Google, https://www.flaticon.com/authors/google, Lizenz: CC BY 3.0
Resume free icon, Smashicons, https://www.flaticon.com/authors/smashicons, Lizenz: Flaticon Basic License
Link free icon, Gregor Cresnar, https://www.flaticon.com/authors/gregor-cresnar, Lizenz: Flaticon Basic License
Placeholder Filled Point free icon, Freepik, https://www.flaticon.com/authors/freepik, Lizenz: Flaticon Basic License

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

Our goal is to provide information completely and accurately to the best of our knowledge and belief and to keep this information up to date. This notwithstanding, we accept no liability whatsoever for any loss or damage that may result from the use of the information provided - even if the loss or damage arises from the use of possibly incomplete and/or incorrect information.

We are not responsible for any referrals to third-party websites. Liability for the contents of the linked pages is hereby excluded, since we have no control of the contents and design of the linked pages. As a consequence, liability for the content of the pages to which the pages of this website are linked rests solely with the provider of such third-party websites – in no event does it rest with the party referring with a link to an external publication and contents. If linked pages (particularly as a result of a change to the content after the link has been established) contain illegal, incorrect, incomplete, offensive or immoral information and we become (are made) aware of such content on the linked pages, then we will cut any link to such pages without undue delay.

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.

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.

Appointments, Benefits of initial consultation

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.

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 save your email address, IP address, date and time of registration and all voluntary information 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.

Recall service

If you sign up for our recall service, we will process and save your email address as this will allow us to remind you of specific dates or at regular intervals by email as per your request. 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.

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.

Matomo

We use Matomo to learn more about how visitors interact with our website. For that purpose, we collect certain data on visitors' behaviour on our website. We combine these data and use it to perform statistical analyses on an aggregated level. Among the data we collect and process are for example:

which of our website's sub-sites a visitor is navigating to,
how long a visitor remains on our website
from which other website a visitor navigated to our website („referer“).

These data are collected and processed strictly anonymously. That means that we are not able to deduce information on any individual website visitor or identify them. Also, we do not combine these data with data from other sources, do not disclose these data to third parties within or outside of the European Union and do not use these data for individual profiling or solely automated decision-making.

You may object to the analyisis of your behaviour on our website, even though it is performed anonymously and no personal information is used in the process:

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.
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; 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.