Data Protection

1. Scope

1.1 The following privacy policy applies to the use of the website www.menoldbezler.de and the services offered via this website.

This website is provided by

Menold Bezler Rechtsanwälte Steuerberater Wirtschaftsprüfer Partnerschaft mbB,
Stresemannstrasse 79,
70191 Stuttgart,
e-mail: kontakt@menoldbezler.de

as the controller within the meaning of Art. 4 EU General Data Protection Regulation (‘GDPR’). You can contact our data protection officer at datenschutz@menoldbezler.de or by post to the address stated above, F.A.O. “The Data Protection Officer”.

1.2 We take the protection of your personal information extremely seriously, particularly where the observance of privacy rights during the processing and use of this information is concerned. The following provisions provide details of how we collect personal information during the use of our website. Personal information means all information that relates to you personally, such as name, address, e-mail address, user behaviour.

2. Automated data collection and processing by the browser

2.1 Our server automatically and temporarily collects the following information in server log files, which are transmitted by the browser, unless this has been disabled in your browser settings. If you wish to view our website, we collect the following information, which are technically necessary for us:

• IP address of the requesting device
• file request from client
• http response code
• the Internet pages through which you access our website (referrer URL)
• time of server request
• browser type and version
• operating system of the requesting computer

There is no personalised analysis of the server log files. At no time is the Provider able to attribute this information to a specific person. This data is not merged with other data sources. The legal basis is our legitimate interest in displaying our website to you and ensuring its stability and security in accordance with Art. 6(1) lit f) GDPR:

3. Data collection and processing of information provided voluntarily

3.1 General Contact

If you submit personal information by e-mail or through our website (surname, name, e-mail address, address) this is generally on a voluntary basis. This information is used to implement the contractual relationship and to process your requests. This information is not used in any other way or for any other purpose, and in particular shall not be shared with third parties for the purposes of advertising, market research or opinion polling. The data collected in this connection is deleted as soon as it is no longer necessary to store it, or we restrict the processing where further statutory storage requirements apply. The legal basis is Art. 6(1) lit. b) GDPR for contractual relationships or our legitimate interest in responding to your requests pursuant to Art. 6(1) lit. f) GDPR.

4. Disclosure to Third Parties

4.1 If you have provided personal information to us, as a rule this information will not be disclosed to third parties. Disclosure takes place only

• as consented to by you. Details of the recipients or categories of recipients will be provided upon collection of the data.
• to commissioned sub-contractors in the course of processing your requests, orders and the use of our services, who are provided with this information solely for the purposes of performing specified tasks, to be used only as stipulated.
• to service providers in the course of order data processing pursuant to Art. 28 GDPR. These service providers were carefully selected by us and commissioned, are bound by our instructions and the provisions of the GDPR and are regularly monitored. – for the purposes of fulfilling legal obligations.

4.2 This website uses social plugins. Social plugins are web applications that connect this website with selected social networks. However, the social plugins are not directly embedded, but must first be activated either by granting consent via the cookie settings or by a separate click in the relevant field. Only when these are activated will a connection be established to the social networks, irrespective of whether you do, in fact, click on the Social Plugins. This connection allows your IP-address and user information for the social network concerned to be transmitted. Details of the individual Social Plugins are provided in Section 6.

4.3 Web analytics services are used on this website to help us track your interaction with the website and thus continuously improve our website. Web analytics services are not directly integrated, but are only activated when you give us your consent via the cookie settings. For details on the web analytics services used, please refer to section 7.

5. Cookies and other technologies

5.1 General

In addition to the previously mentioned data, cookies or similar technologies (hereinafter generally referred to as "cookies") are used when you use and visit our website. Cookies are small text files that are stored by your browser on your terminal device for the purpose of storing certain information. During your visit to the website or the next time you visit our website with the same terminal device, the information stored in cookies is sent back either to our website ("first party cookie") or to another website of a third party provider to which the cookie belongs ("third party cookie").

The information stored and returned enables the respective website to recognise that you have already called up and visited it with the browser of your end device. Some cookies also enable us to recognise individual users by means of pseudonyms, e.g. an individual or random ID, so that we can offer individual services. In addition, other technologies, such as local storage or device fingerprinting, may be used to read information from the device you use when visiting our website and use it for recognition purposes.

The following types of cookies are set on this website

• Necessary cookies (see para. 5.2)
• Marketing cookies (see point 6 "YouTube")
• Performance cookies (see point 7 "Google Analytics")

The cookies are set by our website or the external services in order to maintain the full functionality of our website, to improve the user experience and to optimise our web offer or to pursue the purpose stated in your consent.

For the tools we use, we will inform you in the respective sections of the data protection declaration whether and how cookies are set and used. If a cookie management platform is used on this website, you can also find further information there.

The use of cookies and any further storage of personal data will only take place with your express consent or if this is absolutely necessary in order to be able to use the service offered and accessed by you accordingly.

Legal bases are Art. 6 para. 1 lit. f GDPR (legitimate interest) or Art. 6 para. 1 lit. a GDPR (consent).

In the case of cookies that are collected on the basis of a legitimate interest, it generally applies that our legitimate interest is to ensure the functionality of our website and the services integrated on it (necessary cookies). In addition, it may be that the cookies increase the user-friendliness and enable an optimised design of our web offer. Here we have weighed up your interests against our interests.

With the help of the cookies, we can only identify, analyse and track you if you have consented to the use of the cookie and your personal data pursuant to Art. 6 para. 1 lit. a GDPR.

You will be informed which legal basis is relevant for the respective cookies below in the respective sections on the tools used.

In addition to cookies that are only used during a session and deleted after the website visit ("session cookies"), cookies can also be used to store user settings and other information for a certain period of time (e.g. two years) ("permanent cookies"). Details on the deletion periods are listed with the respective tool.

However, you usually have the option of setting your browser to prevent cookies from being saved on your end device. Cookies that have already been set can be deleted at any time via browser settings. You will find instructions on how to do this in the help function of your browser.

A general objection to cookies being used for online advertising can be declared for a large number of the services used on websites within the framework of developed self-regulation programmes, e.g. via the US site www.aboutads.info/choices/ or the EU site www.youronlinechoices.com. We point out that the setting made is deleted when you delete your cookies.

We would like to point out that the exclusion of cookies can lead to functional limitations of the website.

5.2 Required Cookies

We use necessary cookies on our website to ensure technical functions, without which you cannot use our website as intended and expected. These cookies only collect and store pseudonymous information so that they cannot track your movements on other websites. These cookies are used exclusively by us and are therefore first party cookies. This means that all information stored in the cookies is returned to our website.

Required cookies are used, for example, so that a language option once selected can be taken into account or your selection can be saved in the cookie settings.

The use of required cookies on our website is possible without your consent. For this reason, required cookies cannot be individually deactivated or activated. However, you have the option to generally deactivate cookies in your browser at any time (see above). These cookies are automatically deleted after a period of time defined by us.

The following required cookies are used on our website:

We pass on the cookie information to external service providers (e.g. hosting, support providers) as well as to the respective named external cookie provider in accordance with the necessary purposes mentioned.

The legal basis is our legitimate interest in accordance with Art. 6 para. 1 lit. f GDPR in ensuring the functionality of our website and the services integrated on it.

6. Social Plugins - YouTube

For the provision of videos we use the video platform „YouTube“ der Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland („Google“).

Due to the integration of YouTube, according to information from Google, your IP address will be transmitted to Google and cookies may be set by Google.

YouTube is integrated via the extended data protection mode.

If you are logged into your Google account at the same time, Google can assign the data to your member account. If you do not wish this to happen, please log out of your Google account before visiting our website.

For details on the processing of personal data by Google, please refer to Google's privacy policy https://policies.google.com/privacy?hl=de and further information from Google on data use https://policies.google.com/technologies/partner-sites?hl=de&gl=de and cookies https://policies.google.com/technologies/cookies?hl=de&gl=de#how-google-uses-cookies.

The integration of YouTube takes place in the interest of an appealing virtual experience for our users. The legal basis for the processing of your data by YouTube is your consent in accordance with Art. 6 para. 1 lit. a DSGVO. You can revoke this consent at any time with effect for the future in the cookie settings.

Please note that the revocation of consent does not affect the lawfulness of the processing carried out on the basis of the consent until the revocation.

7. Web analysis tool – Google Analytics

This website uses Google Analytics, a web analysis service provided by Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Ireland (“Google”).

Google Analytics uses technologies on our behalf that enable the recognition of the user for the purpose of analysing your pseudonymous use of the website (e.g. cookies or device fingerprinting).

We receive various usage data about your website visit, such as page views, dwell time and interaction with the website. In addition, your approximate location (region), your IP address (shortened), technical information from your browser and the referrer URL are collected. Google will use this information on our behalf for the purpose of evaluating your use of the website, compiling reports on website activity and providing other services relating to website activity for our account. Pseudonymous user profiles can be created from the processed data.

We have adjusted the configuration of Google Analytics so that only the website analysis function is used unless separate consent has been given for the advertising functions.

For Google Analytics, the anonymisation of IP addresses is activated by default. This means that the IP address is shortened by Google within member states of the European Union or in other contracting states to the Agreement on the European Economic Area. Only in exceptional cases will the full IP address be transmitted to a Google server in the USA and shortened there. The IP address transmitted by the user's browser will not be merged with other data from Google.

We use Google Analytics to analyse the use of our website, to compile reports on the website activities of our users and to obtain further statistical evaluations associated with the use of the website. The statistics obtained enable us to improve our offer and make it more interesting for you as a user of our website. In addition, we receive information about the functionality of our website (for example, to identify navigation problems).

Recipients of the data are/could be

• Google Ireland Limited, Gordon House, Barrow Street, Dublin 4, Irland (als Auftragsverarbeiter nach Art. 28 DSGVO)
• Google LLC, 1600 Amphitheatre Parkway Mountain View, CA 94043, USA
• Alphabet Inc., 1600 Amphitheatre Parkway Mountain View, CA 94043, USA

It cannot be ruled out that US authorities access the data stored by Google.

When configuring Google Analytics, care was taken to ensure that Google receives this data as a processor and is therefore not allowed to use this data for its own purposes. The configuration for the "Google Analytics advertising functions" is independent of this and is not used on this website.

The deletion of Analytics data is set to 2 months.

Set cookies remain stored for up to 12 months.

The legal basis for the use of Google Analytics is your consent in accordance with Art. 6 para. 1 lit. a GDPR.

You can revoke this consent to cookies at any time with effect for the future in the cookie settings. Please note that the revocation of consent does not affect the lawfulness of the processing carried out on the basis of the consent until the revocation.

You can also prevent the collection of data generated by the cookie and related to your use of the website (including your IP address) by Google and the processing of this data by Google by downloading and installing the browser plug-in available at the following link: http://tools.google.com/dlpage/gaoptout?hl=de.

8. Chat Feature

We use the chat function "Smartsupport" of the provider Smartsupp.com s.r.o. with registered office in Šumavská 31, 602 00 Brno, Czech Republic (hereinafter "Smartsupp") on our website.

Smartsupp enables us to easily contact you and optimize our client support. Smartsupp processes the following data on our behalf: URL of the website visited, date and time of the website visit, technical information (screen resolution, device type, browser type, operating system, etc.), IP address, geolocation data (country and city from which the user visited your website). In addition, cookies are set in your browser. 
If you provide us with personal data via the chat function, this will also be processed.

Smartsupp processes your data as a processor and may not use this data for its own purposes.

For details on the processing of personal data by Smartsupp, please refer to the data protection and GDPR overview of Smartsupp Data privacy & GDPR | Smartsupp linked here Data privacy & GDPR | Smartsupp.

The deletion of chat data is set to 12 months.

The integration of Smartsupp is done in the interest of an appealing virtual experience for our users and the improvement of client support. The legal basis for the processing of your data is your consent pursuant to Art. 6 (1) lit. a DSGVO. 

You can revoke this consent at any time with effect for the future in the cookie settings. Please note that the revocation of consent does not affect the lawfulness of the processing carried out on the basis of the consent until the revocation.

9. Data protection information on the use of Microsoft Teams

We use the conferencing solution "Microsoft Teams" (hereinafter: "Teams") to conduct video conferences, webinars, other online meetings ("Online Meeting") and as a digital coworking solution.

The conference solution is used on the basis of an order processing agreement concluded with Microsoft. The data generated in the context of the use of Teams is stored on servers in the EU. This notice informs you about the processing of personal data in connection with the use of the conferencing solution.

Type and scope of processing: When using Teams for online meetings, different types of participant data are processed. The type and scope of the data processed depends on the type of online meeting as well as on the information you provide and the functions you use as part of your participation.

To the extent that Teams is used as a digital coworking solution, third party data may also be processed that is the subject of the correspondence or collaboration conducted.

As a rule, the following types of data are processed:

• Online meeting content, chats, voicemails, shared files, recordings and transcripts.
• Profile data that is shared about you in your organisation or that you provide when you dial in to the online meeting. Examples include your name, email address, profile picture and phone number.
• Support/feedback data
• Diagnostic data related to service usage.
• If recording an online meeting (with participant consent): MP4 file of all video, audio and presentation recordings; text file of the online meeting chat.
• Other data provided voluntarily in the context of the online meeting

Please note that you can switch off or mute the camera or microphone yourself at any time.

Especially when participating in a webinar: If you participate in a webinar, you must provide your title, first and last name, company name and e-mail address when registering for the webinar. After successful registration, we will send you your access data or a link to participate in the event to the e-mail address you have provided.   In the course of participation in the webinar, at least the configuration and communication data listed above will be automatically recorded and processed. Text, audio and video data are only processed insofar as you have activated your microphone and camera and/or use the chat, question or survey functions. By default, the names of the participants are only visible to us as hosts and, if applicable, to the speakers and moderators of the webinar, but not to other participants. This also applies if you use the chat, question or survey functions. However, if you activate your camera and/or microphone function - for example, in the context of question rounds or spoken contributions - other participants will also be able to hear and/or see you. If you do not wish to do so, you are welcome to use the chat function for questions or other contributions.   In individual cases, we may record a webinar in order to make the recording available to participants afterwards or to publish it via our online presences. We will inform you of this in good time before the start of the webinar. The fact of the recording will also be indicated to you in the webinar window by a red symbol as soon as and as long as the recording is running. While a webinar is being recorded, the audio and video functions are deactivated by default for all participants so that no participant data is captured by the recording. Chat histories are also not visible on recordings. Only after the recording has ended will the audio and video functions of the participants be activated, e.g. in question rounds.

Purpose of the processing: The processing of the aforementioned data is basically only carried out in order to set up and conduct the online meetings and digital collaboration as well as to enable you to participate smoothly and effectively in such online meetings via the offered web service including the use of its functions. Some of our webinars are recorded in order to make them permanently available to participants as video files for follow-up purposes. The recording of webinars only takes place in anonymised form, without participant data being visible. If a recording is planned, all participants will be expressly informed of this before the start of the webinar.

Legal basis: Insofar as the use of teams takes place in the context of the provision of our contractual services to you (e.g. for the implementation of a webinar, an online meeting or for the processing of documents), Article 6 (1) sentence 1 lit. b DSGVO is the legal basis for the associated processing of personal data of our contractual partners. Insofar as we obtain your consent for certain processing operations (e.g. in the case of non-anonymised recording of an online meeting), Article 6 (1) sentence 1 lit. a DSGVO is the legal basis for the processing. Otherwise, the processing of personal data in the context of the use of teams is based on Article 6(1) sentence 1 lit. f DSGVO. We have a legitimate interest in enabling you to participate in online meetings quickly and easily and to collaborate digitally in line with the times.

Storage period: Your personal data processed in the context of your participation in video conferences, webinars, other online meetings and through collaboration via the coworking solution will only be stored for as long as is necessary for the aforementioned purposes and to fulfil legal retention obligations. Insofar as you are in a contractual relationship with us, the data required for the performance of the contract will therefore generally be stored until the contract has been completely fulfilled and all mutual claims have been settled. In addition, we store the information required under statutory retention obligations, in particular under commercial and tax law, for the duration of the periods specified by law (generally 6 or 10 years from the conclusion of the contract, §§ 257 Paragraph 4 HGB, 147 Paragraph 3 AO). Insofar as the processing is based on your consent (e.g. in the case of non-anonymised recording of an online meeting), the data will be deleted at the latest as soon as you revoke your consent. The duration for which such data, which is required for the provision of the online meetings, is stored by Teams can be found in the following data protection information from Teams: Microsoft Teams – Datenschutz - Microsoft Teams | Microsoft Learn

Recipients: To provide Microsoft Teams, we transfer the data listed above to Microsoft. Microsoft acts as a processor and only processes data on our behalf and according to our instructions. It cannot be ruled out that data will also be processed by Microsoft outside the EU. In order to ensure an appropriate level of data protection, we have agreed the European Commission's standard contractual clauses with Microsoft.

By default, participants of webinars cannot see the name of other participants, unless you disclose it yourself, e.g. via the chat function. Insofar as necessary, speakers and moderators have access to lists of participants. In the case of events that we hold together with cooperation partners, we also reserve the right to pass on the participant lists with names, titles, companies, positions to the respective partner.

In addition, your personal data collected when using Teams will necessarily be shared with the provider and service provider of this service for the provision and use of the Platform:

Microsoft on the basis of a contract processing agreement pursuant to Art. 28 (3) DSGVO. Participant data is processed in data centres in Europe so that, as we understand it, no personal participant data is transferred to a third country. Even if Microsoft transfers data to other service providers (subcontractors) located in a third country, we have agreed to the standard contractual clauses of the European Commission. If you would like more information about Cisco's data processing, you can find it here at Microsoft Teams – Datenschutz - Microsoft Teams | Microsoft Learn

10. Deletion of Data

The personal data processed by us will be deleted in accordance with the legal requirements as soon as the consents authorising the processing are revoked or other authorisations cease to apply (e.g. if the purpose of processing this personal data has ceased to apply or it is not necessary for the purpose).

If the personal data are not deleted because they are required for other and legally permissible purposes, their processing is limited to these purposes. This means that the personal data is blocked for the purposes that no longer apply and is no longer processed for these purposes. This applies, for example, to personal data that must be retained for reasons of commercial or tax law or whose storage is necessary for the assertion, exercise or defence of legal claims or for the protection of the rights of another natural or legal person.

Within the framework of our privacy policy, we also inform you about the deletion as well as the retention of personal data, which apply specifically to the respective processing operations.

11. Changes to the Data Protection Declaration

We reserve the right to adapt this data protection declaration in the event of any changes to the legal situation, the website and services as well as the data processing. However, this only applies with regard to declarations on data processing. Insofar as your consent is required or components of the data protection declaration contain provisions of the contractual relationship with you, the changes will only be made with your consent.

You can regularly check this privacy statement for any changes.

12. Your Rights

12.1 In accordance with the statutory provisions you have the following rights with respect to your personal information:

• right to information,
• right to rectification and erasure,
• right to restriction of processing,
• right to object to processing,
• right to data portability

When processing your rights, we may ask you for proof of identity. For more information on how we process your personal data in this process, please see section 3.1.

Please contact Menold Bezler Rechtsanwälte Partnerschaft, Stresemannstrasse 79, 70191 Stuttgart with the addition of "the Data Protection Officer or e-mail: datenschutz@menoldbezler.de.

12.2 You also have the right to lodge a complaint concerning our processing of your personal information with a data protection supervisory authority.

13. OBJECTION OR REVOCATION AGAINST THE PROCESSING OF YOUR DATA

If you have given your consent to the processing of your personal data, you may withdraw this consent at any time. Such a revocation will affect the lawfulness of the processing of your personal data after you have expressed it to us. The lawfulness of the processing based on the consent until your revocation is not affected by this.

Where we base the processing of your personal data on the balance of interests, you may object to the processing. We will set out our legitimate interests in each case in the description of the data processing. When exercising such an objection, we will ask you to explain the reasons why we should not process your personal data as we have done. In the event of your justified objection, we will review the situation and either discontinue or adapt the data processing or show you our compelling legitimate grounds on the basis of which we will continue the processing.

You can object to the processing of your personal data for the purposes of direct advertising and related profiling at any time without giving reasons. Your personal data will then no longer be processed for these purposes.

You can inform us of your revocation of consent or objection using the contact details given in section 1 or by using the technical functionalities described in this data protection declaration.